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GMAT Sentence Correction (SC) | Re: IRS provision 254-B requires that an S corporation with

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First of all wee need"its" here because"its" 's logical antecedent iscorporation which is singular.

Our next problems are idioms and the classic command subjunctive mood.

Let's see the available idioms ofrequire 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] color=#f7941d] command
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