1 A pacemaker is a small device that's placed in the chest or abdomen to help control abnormal heart rhythms. 2  This device uses low-energy electrical pulses to prompt the heart to beat at a normal rate. 3  Pacemakers are used to treat arrhythmias.
DEFINITION of 'Material Participation Test'. A set of criteria that determines whether a taxpayer is a material participant in a business venture.The material participation test will determine whether business income received by the taxpayer is active or passive.According to the IRS, if the taxpayer participates in a business activity on a regular, continuous and substantial basis, then the taxpayer materially participates in the business.Next Up.EFINITION of 'Material Participation Test'. A set of criteria that determines whether a taxpayer is a material participant in a business venture.
Participation in an activity includes the time of a spouse. This applies even if the spouse doesnât own any part of the business as well as when a joint tax return is not filed. Proof of participation. You can use any reasonable method to prove your participation in an activity for the year.articipation in an activity includes the time of a spouse. This applies even if the spouse doesnât own any part of the business as well as when a joint tax return is not filed. Proof of participation. You can use any reasonable method to prove your participation in an activity for the year.