All of the Following Statements Are True Except

question 99

Multiple Choice

All of the following statements are true except

• A)once adopted,an accounting period normally cannot be changed without approval by the IRS.
• B)taxpayers who change from one accounting period to another must annualize their income for the resulting short period.
• C)taxpayers filing an initial tax return are required to annualize the year's income and prorate exemptions and credits.
• D)an existing partnership can change its tax year without prior approval if the partners with a majority interest have the same tax year to which the partnership changes.

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Definitions:

Primary Reinforcers

Stimuli that are inherently rewarding and satisfy biological needs, used in behavioral conditioning to reinforce desired behaviors.

Secondary Reinforcer

A stimulus that becomes reinforcing through its association with a primary reinforcer, meaning it is not naturally rewarding.

Shaping

A process in behavioral psychology involving the reinforcement of closer and closer approximations of a desired behavior.

Stimulus Discrimination

The ability to differentiate between similar stimuli and respond appropriately to each.