The model law relating to the assignment of income among the states for corporations is:

a. Public Law 86-272.
b. The Multistate Tax Treaty.
c. The Multistate Tax Commission (MTC).
d. The Uniform Division of Income for Tax Purposes Act (UDITPA).

d

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On December 1, Garden of Eat'n, Inc., declared a $0.25 per share dividend to its common shareholders to be paid to those on record at the close of business December 31. The dividend is to be paid on January 7 of the following year. On which date should Dividends Payable be credited?

a. January 7 b. December 31 c. December 1

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Which of the following is true in terms of the relationship between sample size and sample accuracy?

A) There is a linear relationship; the larger the sample, the greater the accuracy. B) There is no relationship; sample size does not affect sample accuracy. C) Accuracy is set by the researcher and is not affected by the sample size. D) After a sample size of about 500, large gains in sample accuracy are not realized--even with large increases in sample size. E) After a sample size of about 1,500, large gains in sample accuracy are not realized--even with large increases in sample size.

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