一、选择题： 1． 如图所示，任一闭合曲面 S 内有一点电荷 q，O 为 S 面上任一点，若将 q 由闭合曲面内 的 P 点移到 T 点，且 OP=OT，那么 [ ] (A) 穿过 S 面的电通量改变，O 点的场强大小不变； (B) 穿过 S 面的电通量改变，O 点的场强大小改变； (C) 穿过 S 面的电通量不变，O 点的场强大小改变；
Fender’s Blue Butterfly Pretty butterfly that lives in western Oregon Lays eggs on Kincaid’s Lupine Kincaid’s Lupine only grows in “old growth” prairies Prairies are prime land for farms, suburbs, shopping malls, universities… Both Kincaid’s Lupine and Fender’s Blue Butterfly were recently
S corporation requirements S corporation election Termination of S election Iax year Ordinary income/loss and separately stated items Special S corporation taxes
Learning Objectives Determine the tax implications of partnership formation Apply the operating rules for partnerships Understand the tax implications (to the partnership and its partners) of distributions to partners Understand the requirements for electing and maintaining S Corporation status Apply the operating rules for S Corporations Determine tax treatment of an S Corporation's shareholders
