Under the pay－as－you－go concept, the tax base used to compute the taxpayer’s income tax liability is a net income number.()

判断题The first step in tax research is to locate the relevant legal authorities.()

判断题Patrick ran up a large credit card debt.Since the bank wanted to keep Patrick’s account they forgave $5,000 of his balance.Patrick was solvent before and after the forgiveness.He has to include the $5,000 in his income.()此题为判断题(对，错)。

判断题50% of the self－employment tax is deductible as an itemized deduction from adjusted gross income.()

判断题A guaranty contract between people with no bad credit history can be oral.()

判断题A finance lease involves a lessor leasing money to a lessee.()

判断题The UCC statutes of limitations cannot be reduced by the contracting parties.()

判断题人力资源经理在进行继任计划时，主要是在了解其以往管理绩效的基础上，使用主观经验判断来进行规划。()

判断题基本面分析主要适用于周期相对短的证券价格预测。()

判断题海沟、岛弧、圣安德烈斯断裂带、阿尔卑斯－喜马拉雅造山带都是聚敛运动的结果。()

判断题边滩是河流双向环流作用下形成的。()

判断题背斜总是形成山地，向斜总是形成谷地。()

判断题花岗岩中常含橄榄石等次要矿物。()

判断题冲积物的分选性比冰碛物好。()

判断题冰碛物的磨圆度比冲积物高。()

判断题酸性岩浆的流动性大于基性岩浆。()