Which of the following completes an escrow?

In-bond plants

A. are allowed to import parts and finished products without any import duties. B. are located on the border between Mexico and the U.S. C. provide competitive production sites due to lower cost labor. D. All of the above. E. None of the above.

Under the present method of establishing federal income tax rates, the rate:

A: Increases as the amount to be taxed increases; B: Remains fixed regardless of the amount to be taxed; C: Decreases as the amount of income increases; D: Decreases as the amount of additional income declared under capital gains increases.