The common elements in a condominium are owned by
A) all the members of the HOA as joint tenants
B) all former and current unit owners as tenants in common
C) the HOA and current shareholders in severalty
D) all current owners as tenants in common
Answer: D) all current owners as tenants in common
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Which of the following is NOT required to participate in the Annual Filing Season Program?
A. A comprehensive oral exam administered by the IRS that tests preparer knowledge B. An annual federal tax refresher course lasting at least 6 hours C. A PTIN if the preparer wishes to prepare wishes to prepare and file tax returns D. 18 total hours of continuing education from an approved provider E. All of these choices are required
Which of the following is required under the Biosafety Protocol sponsored by the United
Nations in the year 2000? A) All genetically altered foods must be clearly labeled as such. B) Whenever genetically altered foods are offered for sale, comparable food that is not genetically altered must be made available at a comparable price. C) Nations are free to prohibit the import of genetically altered foods without violating free trade agreements. D) Genetically altered foods must be shipped in separate containers from foods that are not genetically altered.