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# IRS provision 254-B requires that an S corporation with

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Senior Manager
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IRS provision 254-B requires that an S corporation with [#permalink]

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25 Oct 2006, 16:37
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IRS provision 254-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31. (A) that an S corporation with assets of greater than$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31
(B) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31 (C) that an S corporation with assets of greater than$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
(D) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before (E) an S corporation with assets of greater than$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31
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Re: SC - S corporation [#permalink]

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25 Oct 2006, 17:42
C!
Requires that X send...
or
Requires X to send...

on top of this, corporation should have "its"
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Re: SC - S corporation [#permalink]

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25 Oct 2006, 19:44
brufarber wrote:
C!
Requires that X send...
or
Requires X to send...

on top of this, corporation should have "its"

for the same reason. C
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25 Oct 2006, 22:25
yeah C cus "requires an S corporation" doesn't seem right to me
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26 Oct 2006, 16:07
Good Job guys

OA is C
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Re: SC - S corporation [#permalink]

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17 Apr 2008, 19:59
Posting here for Excellent example of disjunctive phrase to give us a better understanding of complex SVA.
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Re: SC - S corporation [#permalink]

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09 May 2008, 15:48
why cant we use the form requires X Y ?

why is E wrong?
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Re: SC - S corporation [#permalink]

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09 May 2008, 18:04
fresinha12 wrote:
why cant we use the form requires X Y ?

why is E wrong?

The sentence requires subjunctive mood to be used.
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Re: IRS provision 254-B requires that an S corporation with [#permalink]

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30 Aug 2014, 23:01
First of all wee need "its" here because "its"'s logical antecedent is corporation which is singular.

Our next problems are idioms and the classic command subjunctive mood.

Let's see the available idioms of require from the sticky/pinned topic:

Quote:
392. require + thing/person + infinitive
393. required of
394. requiring that X Y
395. require that X be Y (Not require that X is Y)
396. requiring X to Y

And the subjunctive mood:

[A] command verb + that + [B] + verb in bare infinitive

Since the command verb in the sentence is not underlined, the sentence should follow the syntax of subjunctive mood.

Quote:
IRS provision 254-B requires that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31. A. that an S corporation with assets of greater than$200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31

B. an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before Jan. 31 C. that an S corporation with assets of greater than$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31

D. an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on Jan. 31 or before - E. an S corporation with assets of greater than$200,000 send W-2 forms to its full- and part-time employees on or before Jan. 31 -I think we shouldn't omit that

Re: IRS provision 254-B requires that an S corporation with   [#permalink] 30 Aug 2014, 23:01
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# IRS provision 254-B requires that an S corporation with

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