It is currently 17 Nov 2017, 11:12

Close

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
Your Progress

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

Not interested in getting valuable practice questions and articles delivered to your email? No problem, unsubscribe here.

Close

Request Expert Reply

Confirm Cancel

Events & Promotions

Events & Promotions in June
Open Detailed Calendar

IRS provision 354-B requires that an S corporation with

  new topic post reply Question banks Downloads My Bookmarks Reviews Important topics  
Author Message
TAGS:

Hide Tags

VP
VP
avatar
Joined: 18 Nov 2004
Posts: 1430

Kudos [?]: 48 [0], given: 0

IRS provision 354-B requires that an S corporation with [#permalink]

Show Tags

New post 04 Feb 2005, 14:36
00:00
A
B
C
D
E

Difficulty:

(N/A)

Question Stats:

100% (00:09) correct 0% (00:00) wrong based on 3 sessions

HideShow timer Statistics

12. IRS provision 354-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 to 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 [?]: 48 [0], given: 0

Intern
Intern
avatar
Joined: 27 Dec 2004
Posts: 21

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

 [#permalink]

Show Tags

New post 04 Feb 2005, 15:01
C is the right answer ...

The S corporation is a single one - so 'its' is more appropriate.

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

Manager
Manager
avatar
Joined: 25 Oct 2004
Posts: 246

Kudos [?]: 30 [0], given: 0

 [#permalink]

Show Tags

New post 04 Feb 2005, 16:32
C .

the sentence is in subjunctive. Therefore after the word requires a " that" is necessary.

Kudos [?]: 30 [0], given: 0

SVP
SVP
User avatar
Joined: 03 Jan 2005
Posts: 2228

Kudos [?]: 385 [0], given: 0

Re: SC [#permalink]

Show Tags

New post 04 Feb 2005, 22:36
(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
"their"
(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
"their"
(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
(D) an S corporation with assets of greater than $200,000 to send W-2 forms to their full- and part-time employees on Jan. 31 or before
"to send""their"
(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
Needs "that"

(C)

Kudos [?]: 385 [0], given: 0

Director
Director
avatar
Joined: 19 Nov 2004
Posts: 554

Kudos [?]: 280 [0], given: 0

Location: SF Bay Area, USA
 [#permalink]

Show Tags

New post 04 Feb 2005, 23:08
Good explanation Hong!

This is testing the subjunctive mood.

Another point to note:

<subjunctive verb> + that + Noun + < Base form verb>
e.g: requires that ....... send

is always preferred over

<subjunctive verb> + Noun + < infinitive>
e.g: requires .... to send

although both are gramatically correct.

So if E were
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

it will be correct, but C is still preferred.

Read up on subjunctive verbs (consider, argue, require, stipulate, suggest, recommend, etc.) for details.

Kudos [?]: 280 [0], given: 0

SVP
SVP
User avatar
Joined: 03 Jan 2005
Posts: 2228

Kudos [?]: 385 [0], given: 0

 [#permalink]

Show Tags

New post 04 Feb 2005, 23:16
Thanks nocilis for the great explanation! So (D) maybe right actually, if not for "their".

Kudos [?]: 385 [0], given: 0

VP
VP
avatar
Joined: 18 Nov 2004
Posts: 1430

Kudos [?]: 48 [0], given: 0

 [#permalink]

Show Tags

New post 05 Feb 2005, 00:02
OA is C, good explanation from nocilis.

Kudos [?]: 48 [0], given: 0

Intern
Intern
avatar
Joined: 27 Aug 2012
Posts: 20

Kudos [?]: 8 [0], given: 15

Re: IRS provision 354-B requires that an S corporation with [#permalink]

Show Tags

New post 30 Aug 2014, 23:03
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 - :shock:

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

Kudos [?]: 8 [0], given: 15

Re: IRS provision 354-B requires that an S corporation with   [#permalink] 30 Aug 2014, 23:03
Display posts from previous: Sort by

IRS provision 354-B requires that an S corporation with

  new topic post reply Question banks Downloads My Bookmarks Reviews Important topics  


GMAT Club MBA Forum Home| About| Terms and Conditions| GMAT Club Rules| Contact| Sitemap

Powered by phpBB © phpBB Group | Emoji artwork provided by EmojiOne

Kindly note that the GMAT® test is a registered trademark of the Graduate Management Admission Council®, and this site has neither been reviewed nor endorsed by GMAC®.