For S Corporations with Earnings and Profits from Prior C

question 81

True/False

For S corporations with earnings and profits from prior C corporation years, the taxation of distributions is very similar to the rules for partnerships.

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Definitions:

Fixed-interval

A type of schedule of reinforcement where the first response is rewarded only after a specified amount of time has elapsed, resulting in a slow response rate just after reinforcement and a faster rate as the time for the next reinforcement approaches.

Variable-interval

A schedule of reinforcement where a response is rewarded after an unpredictable amount of time has passed.

Variable-ratio

A schedule of reinforcement where a response is rewarded after an unpredictable number of responses, commonly used in behavior modification techniques.

Fixed-ratio

A schedule of reinforcement where a response is rewarded only after a specified number of responses, commonly used in behavior analysis.