Word e Search s Mailings Review View Help E ALT E. . 1 Normal 1 No Spac... Heading 1 Heading 2 Tit Styles Paragraph of date. Please sign in as t******@gmail.com so we can verify your subscription. Sign In 3 5 4. A graduate student interested in pursuing a career in the law is researching how notices are written in the Internal Revenue Bulletin. He reads the following notice: "Notice 2004-31, 2004-23 IRB 898" What should be the student's interpretation of the notice? 5. What does materially participate mean? 6. What is a "below-market" loan? 7. Should a taxpayer whose gross income is less than his deductions and exemptions file a return? Why? 8. Of the following types of income, which one is used to determine whether a person must file an income tax return? O e acer