In contrast to proteins, which can have either a net positive or net negative charge, nucleic acids have a consistent negative charge imparted by their phosphate backbone, and migrate toward the anode. Proteins and nucleic acids are electrophoresed within a matrix or gel.
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âAICPAâ refers to the American Institute of Certified Public Accoun-tants; âIRS,â to the Internal Revenue Service; âPSC,â to personal service corpora-tion; âSecretary,â to the U.S. Secretary of the Treasury; and âTreasury,â to the U.S.Department of the Treasury. A. Introduction 1.