00 69 70 71 72 73 74 75 76 77 78 79 80 6. While partnerships and joint ventures have some similarities, they have significant differences. Which of the following is TRUE with regard to partnerships and joint ventures? A Joint ventures and partnerships are separate taxable entities. B All members of a joint venture are subject to the same CCA decision in a given tax year, while partners in a partnership may each decide their own amount of CCA to be deducted. C The proportionate allocation of the small business applicable to corporate partners does not apply torporate joint venture members. D Joint ventures have less flexibility than partnerships with regard to their tax decisions E none of the above