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

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Manager
Joined: 30 Mar 2007
Posts: 215
IRS provision 254-B requires that an S corporation with [#permalink]

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05 May 2007, 07:10
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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
Director
Joined: 30 Nov 2006
Posts: 591
Location: Kuwait

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05 May 2007, 07:18
Ideom : Require that X + infinitive verb

Pronoun: an S corporation is a singular subject --> singular pronoun [its]

Senior Manager
Joined: 27 Mar 2007
Posts: 329

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05 May 2007, 07:23
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
'corporation' is singular, therefore 'their' is wrong!
(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
require X to be Z'ed is the correct idiom, 'their' is wrong
(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
Correct use of subjonctiv infinitive 'send' and 'its employees', best answer!
(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
'their' is wrong
(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
require X to be Z'ed or require that + infinitive is the correct idiom, therefore wrong
Manager
Joined: 30 Mar 2007
Posts: 215

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05 May 2007, 08:10
thanks..OA is C.
Manager
Joined: 04 Oct 2006
Posts: 76

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05 May 2007, 09:33
I would have chosen answer C.

(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

"That" is needed after "require" and "its" goes with "an S corporation"
Intern
Joined: 27 Aug 2012
Posts: 20
Re: IRS provision 254-B requires that an S corporation with [#permalink]

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30 Aug 2014, 22:57
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, 22:57
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