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# IRS provision 354-B requires that an S corporation with assets of

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Joined: 18 Nov 2004
Posts: 1154
IRS provision 354-B requires that an S corporation with assets of  [#permalink]

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Updated on: 08 May 2018, 06:58
3
00:00

Difficulty:

25% (medium)

Question Stats:

73% (01:11) correct 27% (01:24) wrong based on 142 sessions

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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

Originally posted by banerjeea_98 on 04 Feb 2005, 14:36.
Last edited by Bunuel on 08 May 2018, 06:58, edited 1 time in total.
Renamed the topic, edited the question and added the OA.
SVP
Joined: 03 Jan 2005
Posts: 1702
Re: IRS provision 354-B requires that an S corporation with assets of  [#permalink]

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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)
Senior Manager
Joined: 27 Mar 2007
Posts: 256

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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: 07 Jan 2008
Posts: 93
Re: SC - IRS Provision  [#permalink]

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07 Feb 2008, 09:50
1
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"
Director
Joined: 30 Jun 2007
Posts: 598
Re: SC - IRS Provision  [#permalink]

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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
Intern
Joined: 01 Aug 2007
Posts: 21
Re: SC - IRS Provision  [#permalink]

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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
Intern
Joined: 27 Aug 2012
Posts: 14
Re: IRS provision 254-B requires that an S corporation with  [#permalink]

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30 Aug 2014, 22:57
3
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

Intern
Joined: 27 Aug 2012
Posts: 14
Re: IRS provision 354-B requires that an S corporation with assets of  [#permalink]

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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 -

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

Intern
Joined: 13 Dec 2018
Posts: 48
Location: India
GPA: 3.94
Re: IRS provision 354-B requires that an S corporation with assets of  [#permalink]

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18 Dec 2018, 00:54
“X requires that Y send…”
“X requires Y to send…”
Since, we don’t have “to” before send therefore, we need “that” after “require”.
B, D, and E: Incorrect since “that” is missing.
A: “S corporation(singular) …. their(plural)…”
C: “S corporation(singular) …. its(singular)…” correct use of pronoun. Best choice. Hence, C is the answer.
Non-Human User
Joined: 01 Oct 2013
Posts: 5930
Re: IRS provision 354-B requires that an S corporation with  [#permalink]

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07 Oct 2019, 21:34
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).

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Re: IRS provision 354-B requires that an S corporation with   [#permalink] 07 Oct 2019, 21:34
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