instruction:
In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
question:
evaluate each piece of evidence according to its independent worth. B. The Copyright Act of 1909 The plaintiff renewed its copyright in The URANTIA Book in 1983, by which time the Copyright Act of 1976 had become effective. However, the renewal section under which the book falls, Section 304, is identical to that of Section 24 of the Copyright Act of 1909. Furthermore, as the plaintiff correctly states, “[t]he passage of the [1976 Act] did not alter the definition of a Svork for hire’ for the purpose of renewing a copyright originally registered under the [1909 Act].... Thus, whether The URANTIA Book is a ‘eommis-sioned work’ must be decided under the Copyright Act of 1909.” (Pl.’s Br. at 5 n. 4.) See Stewart v. Abend, 495 U.S. 207, 217, 110 S.Ct. 1750, 1758, 109 L.Ed.2d 184 (1990) (<HOLDING>); Forward v. Thorogood, 985 F.2d 604, 606 n. 2 
 Holding statements: (A) holding that under illinois law interpreting the meaning of a contract is a question of law determined by the court (B) holding renewal rights in pre1978 works require court to look to the language of and case law interpreting  24 (C) recognizing a court must look beyond the plain language of a statute when the literal interpretation would lead to an absurd result (D) holding that if statutory language is plain and unambiguous this court will not look beyond the same to divine legislative intent (E) holding that in construing statute courts must first look to its plain language
answer:
holding that under illinois law interpreting the meaning of a contract is a question of law determined by the court


question:
trial court wide latitude in sentencing...." State v. Bluff 2002 UT 66, ¶ 66, 52 P.3d 1210. "Generally, we review sentencing decisions to determine whether the court exceeded its permitted range of discretion, and we will reverse only if we determine that the trial court has failed to consider all legally relevant factors, or imposed a sentence that exceeds legally prescribed limits." State v. Malaga, 2006 UT App 108, 1 12, 182 P.3d 708 (quotations and citations omitted). ANALYSIS I. Admissibility of Evidence T9 Defendant asserts that the trial court committed plain error when it allowed two witnesses to testify as to the children's credibility in violation of State v. Rimmasch, 775 P.2d 388 (Utah 1989), and rule 608(a)(1) of the Utah Rules of Evidence. See Rim-masch, TIS P.2d at 392 (<HOLDING>); see also Utah R. Evid. 608(a)(1) ("The 
 Holding statements: (A) holding that rule 608a1 bars admission of an experts testimony as to the truthfulness of a witness on a particular occasion (B) holding rule applicable to witness (C) holding plaintiffs waived their right to appellate review of the admission of an experts testimony by failing to object to it at trial (D) holding that even if an experts testimony arguably embraced the ultimate issue such testimony is permissible as long as the experts testimony assists rather than supplants the jurys judgment (E) holding that an experts opinion must be based on facts in evidence or within his or her knowledge and that the admission of an experts opinion is reviewed for an abuse of discretion
answer:
holding rule applicable to witness


question:
testified that Gollapudi admitted that he prepared and signed the W-2 forms and that they were false. Additionally, although Gollapudi presented evidence that the withholding amounts were true based on his “gross up” method, the District Court found this theory to be without merit based on the testimony of another IRS agent who demonstrated that no withholding was actually made. Moreover, it was established that the alleged withholding was never submitted to the IRS, but rather, was maintained in Gollapudi’s corporate checking account. Furthermore, Gollapudi’s reliance on Reynolds and Borman is misguided. Both of those cases involved § 7206(1) charges for filing the wrong tax form. Reynolds, 919 F.2d at 437 (“Using the wrong form does not violate § 7206(1).”); Borman, 992 F.2d at 126 (<HOLDING>). Furthermore, in Reynolds, the theory in the 
 Holding statements: (A) holding that materiality is not an element of  1542 because any false statement is sufficient (B) holding that plaintiff failed to prove reasonable reliance on a false statement (C) holding that form 4790 is not an administrative rule but is merely incidental to the statute and regulations and therefore false statements on the form can lead to criminal prosecution (D) holding that filing of improper form is not enough to establish false statement for  72061 purposes (E) holding that a false schedule c is an integral part of a tax return and is incorporated therein by reference thus giving rise to liability under  72061
answer:

holding that materiality is not an element of  1542 because any false statement is sufficient