While a degree of cultural imperialism may be at work, it is offset by the countertrend of ________

In some small claims court, there is no jury and a judge tries the case.

a. true b. false

Which of the following is one of the conditions a partnership must meet to be eligible to make a Sec. 444 election (election to use a tax year that is different from a required tax year)?

A. The partnership establishes a business purpose for a different period. B. The partnership is a member of a tiered structure. C. The partnership must not choose a tax year with a deferral period that is longer than 6 months or with the deferral period of the tax year being changed, if this period is shorter. D. The partnership has not previously had a Sec. 444 election other than to change an election to a shorter deferral period.