It is currently 19 Nov 2017, 03:49

### GMAT Club Daily Prep

#### Thank you for using the timer - this advanced tool can estimate your performance and suggest more practice questions. We have subscribed you to Daily Prep Questions via email.

Customized
for You

we will pick new questions that match your level based on your Timer History

Track

every week, we’ll send you an estimated GMAT score based on your performance

Practice
Pays

we will pick new questions that match your level based on your Timer History

# Events & Promotions

###### Events & Promotions in June
Open Detailed Calendar

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

Author Message
TAGS:

### Hide Tags

Manager
Joined: 01 Nov 2007
Posts: 147

Kudos [?]: 443 [7], given: 0

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

### Show Tags

07 Feb 2008, 09:43
7
KUDOS
1
This post was
BOOKMARKED
00:00

Difficulty:

(N/A)

Question Stats:

100% (00:26) correct 0% (00:00) wrong based on 21 sessions

### HideShow timer Statistics

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

Kudos [?]: 443 [7], given: 0

Manager
Joined: 07 Jan 2008
Posts: 114

Kudos [?]: 35 [0], given: 0

Re: SC - IRS Provision [#permalink]

### Show Tags

07 Feb 2008, 09:50
C for me.

A, B, D out: Wrong pronoun (their) instead of (its)

E: is wrong because it is gramatically incorrect. It would have been correct if there was "to" before the word "send" in the sentance.
"an S corporation with assets of greater than \$200,000 (to) send W-2 forms to its full- and part-time employees on or before Jan. 31"

Kudos [?]: 35 [0], given: 0

SVP
Joined: 28 Dec 2005
Posts: 1543

Kudos [?]: 185 [0], given: 2

Re: SC - IRS Provision [#permalink]

### Show Tags

07 Feb 2008, 12:28
i picked C, but i am not entirely clear on why 'their' is not correct, and 'its' is preferred.

Kudos [?]: 185 [0], given: 2

Director
Joined: 26 Jul 2007
Posts: 535

Kudos [?]: 187 [0], given: 0

Schools: Stern, McCombs, Marshall, Wharton
Re: SC - IRS Provision [#permalink]

### Show Tags

07 Feb 2008, 14:12
pmenon wrote:
i picked C, but i am not entirely clear on why 'their' is not correct, and 'its' is preferred.

You use 'it's' instead of 'their' beacuse the corporation is singular.

Kudos [?]: 187 [0], given: 0

Director
Joined: 30 Jun 2007
Posts: 780

Kudos [?]: 189 [0], given: 0

Re: SC - IRS Provision [#permalink]

### Show Tags

08 Feb 2008, 00:40
Sentence has idiomatic usage and Pronoun number issues

Requires that is idiomatic usage where as requires an – unidiomatic – eliminate B, D and E
S corporation is singular – pronoun "their" is incorrect – Eliminate A

(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

Kudos [?]: 189 [0], given: 0

Intern
Joined: 01 Aug 2007
Posts: 29

Kudos [?]: 8 [0], given: 0

Re: SC - IRS Provision [#permalink]

### Show Tags

08 Feb 2008, 14:26
(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 - Eliminated
(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 - Eliminated

(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 - 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 - Eliminated
(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 - Eliminated

Kudos [?]: 8 [0], given: 0

Non-Human User
Joined: 01 Oct 2013
Posts: 10131

Kudos [?]: 270 [0], given: 0

Re: IRS provision 254-B requires that an S corporation with [#permalink]

### Show Tags

30 Aug 2014, 11:24
Hello from the GMAT Club VerbalBot!

Thanks to another GMAT Club member, I have just discovered this valuable topic, yet it had no discussion for over a year. I am now bumping it up - doing my job. I think you may find it valuable (esp those replies with Kudos).

Want to see all other topics I dig out? Follow me (click follow button on profile). You will receive a summary of all topics I bump in your profile area as well as via email.

Kudos [?]: 270 [0], given: 0

Manager
Joined: 22 Feb 2009
Posts: 210

Kudos [?]: 180 [0], given: 148

Re: IRS provision 254-B requires that an S corporation with [#permalink]

### Show Tags

30 Aug 2014, 18:55
+1 C too
That....its should be correct
_________________

.........................................................................
+1 Kudos please, if you like my post

Kudos [?]: 180 [0], given: 148

Re: IRS provision 254-B requires that an S corporation with   [#permalink] 30 Aug 2014, 18:55
Display posts from previous: Sort by