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a 1. Which 1 of the following is not true? 1. Corporations do not have the Constitutional right of freedom of expression b. If a

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a 1. Which 1 of the following is not true? 1. Corporations do not have the Constitutional right of freedom of expression b. If a corporation liquidates, common shareholders have rights to a corporation's ssets before preferred shareholders c. TRC Sec 1361(a) (2) defines a C corp as a corporation which is not an Scorp for s uch year. d. A and B are not true 2. Which 1 of the following is not true? a Privately held C corporations are required to meet Security and Exchange Commissio n regulations b. Publicly traded C corporations can raise capital casier than privately held C corp orations C. Publicly held C corporations are required to meet Security and Exchange Commission regulations d. Shares of privately held C corporations cannot be bought on the New York Stock Exc hange 3. Which l of the following is not true about consolidated tax returns? a. A parent and subsidiary group is not legally required to file a consolidated tax r eturn b. All members of a consolidated group must use the parent corp's tax year c. In a consolidated tax return, 1 member of the consolidated group can offset its ca pital gain by another member's capital loss d. All members of a consolidated group must use the parent's method of accounting 4. In which I of the following is GM Corp not required to file a federal corporate in come tax return? a. GM Corp stopped manufacturing vehicles and sold all of its assets b. GM Corp did not have taxable income in 2000 c. GM Corp stopped manufacturing vehicles and sold all of its assets except for 1 war ehouse d. GM Corp had taxable income in 2010 5. Which l of the following is not true? a. Because an accrual and calendar year corporation's board of directors approved a charitable donation on December 31, 2018 and the corporation paid it on April 15, 201 9, the corporation can deduct the donation on its 2018 tax return b. US corporations are taxed by the US on both its domestic and foreign income c. Because an accrual and calendar year corporation's board of directors approved a charitable donation on December 31, 2018 and the corporation paid it on June 1, 2019, the corporation cannot deduct the donation on its 2018 tax return d. If Omega Corp has a $100 NOL in 2018, it can use that NOL to offset its income in

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