The group argues the issue is particularly acute because of the critical importance of achieving a C grade in GCSE English for future educational and professional opportunities.
If the rental real estate activities are section 162 trades or businesses, the rules in section 469(c)(7) and Sec. 1.469-9 will apply in determining whether a rental real estate activity of a real estate professional is a passive activity for purposes of section 1411(c)(2)(A).
In 2010, Justice Department officials overruled a recommendation by its ethics office to sanction for professional misconduct the Bush-era lawyers who wrote those memos, and decided not to charge C.
Nearly 60% of human-resources executives graded their own performance-management systems a C or below, according to a 2010 survey by Sibson Consulting Inc. and WorldatWork, a professional association.