1. Access the website of the IRS and select "Help & Resources" and then "Businesses" and then "Partnerships." Review the definitions. What is a partnership? 2. Access the website of the Uniform Law Commission. Locate the Uniform Partnership Act (1997) (Last Amended) (with comments). a. Review the Final Act. Locate Section 503 and review the Comments for that section. What is one of the most fundamental characteristics of partnership law? b. Review "Why States Should Adopt the RUPA". (Use the Search bar) What is the first reason given why states should adopt the RUPA? 3. Access the website of the Florida Secretary of State. Locate the forms. a. What is the fee in Florida to file a Certificate of Partnership Authority? b. Review Section 4 of the Statement. What does it provide? 4. Locate California Business and Professions Code Section 17900. What is the purpose of the fictitious business name statute and requirements? 5. Locate California Business and Professions Code Section 17918. What is the result if a person transacts business under a fictitious name without complying with the provisions of California Law?