私たちの会社は、コンテンツだけでなくディスプレイ上でも、REGテスト資料試験材料の設計に最新の技術を採用しています。激しく変化する世界に対応し、私たちのREGテスト資料試験資料のガイドで、あなたの長所を発揮することができます。 また、あなたも私たちのREGテスト資料試験資料を使って、個人的に重要な知識を集約し、自分の需要によって、REGテスト資料試験のために様々な勉強方法を選ぶことができます。 AICPA REGテスト資料「CPA Regulation」認証試験に合格することが簡単ではなくて、AICPA REGテスト資料証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 弊社のIT技術専門家たち は質が高い問題集と答えを提供し、お客様が合格できるように努めています。
AICPA Certification REGテスト資料 - CPA Regulation その資料は練習問題と解答に含まれています。 あなたは試験の最新バージョンを提供することを要求することもできます。最新のREG 受験料過去問試験問題を知りたい場合、試験に合格したとしてもNewValidDumpsは無料で問題集を更新してあげます。
それに一年間の無料更新サービスを提供しますから、NewValidDumpsのウェブサイトをご覧ください。NewValidDumpsは実環境であなたの本当のAICPA REGテスト資料試験に準備するプロセスを見つけられます。もしあなたが初心者だったら、または自分の知識や専門的なスキルを高めたいのなら、NewValidDumpsのAICPAのREGテスト資料問題集があなたを助けることができ、一歩一歩でその念願を実現することにヘルプを差し上げます。
我々のAICPAのREGテスト資料ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々NewValidDumpsは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。これをよくできるために、我々は全日24時間のサービスを提供します。AICPAのREGテスト資料ソフトを購入してから一年間の無料更新サービスも提供します。試験に失敗したら、全額で返金する承諾があります。だから、AICPAのREGテスト資料試験に合格したいあなたは安心で弊社の商品を選べばいいんです。
NewValidDumpsの資料はきっとあなたがREGテスト資料試験の認証資格を取ることを助けられます。現在の仕事に満足していますか。
QUESTION NO: 1
Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for computing gain?
A. $0
B. $5,000
C. $10,000
D. $15,000
Answer: C
Explanation
Choice "c" is correct. Property acquired as a gift generally retains the rollover cost basis as it had in the
hands of the donor at the time of the gift. Basis is increased by any gift tax paid that is attributable to the
net appreciation in the value of the gift. Since there were no gift taxes paid, Pat's basis for computing a
gain is the rollover cost (basis), $10,000.
Choices "a", "b", and "d" are incorrect, per the explanation above.
QUESTION NO: 2
For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:
A. Trade date.
B. Settlement date.
C. Date of receipt of cash proceeds.
D. Date of delivery of stock certificate.
Answer: A
Explanation
Choice "a" is correct. Trade date.
Gain or loss on a year-end sale of listed stock arises on the trade date.
Rule: Whether on the cash or accrual method of accounting taxpayers who sell stock or securities on an
established securities market must recognize gains and losses on the trade date, rather than on the settlement date.
Choices "b", "c", and "d" are incorrect, per the above rule.
QUESTION NO: 3
Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in
Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of
$100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $0
B. $4,000
C. $5,000
D. $6,000
Answer: C
Explanation
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ( $100,000 operating loss * 5% interest in partnership).
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the
partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and
neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the
taxpayer materially participates may be combined or offset with passive losses unless the activity generating the loss is completely disposed of in a taxable transaction.
QUESTION NO: 4
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
A. $0
B. $3,000
C. $5,000
D. $10,000
Answer: A
Explanation
Choice "a" is correct. Even though Conner has a realized loss of $10,000 on this transaction he cannot deduct the loss since it was incurred in a transaction with his daughter, a related party.
Choice "b" is incorrect. $3,000 is the limit on deductible net capital losses. However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter, a related party.
Choice "c" is incorrect. Conner's realized loss on the sale is $10,000 ( $20,000 proceeds less $30,000 basis). However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter,
a related party.
Choice "d" is incorrect. $10,000 is Conner's realized loss on the sale. However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter, a related party.
QUESTION NO: 5
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
The Moores received a $500 security deposit on their rental property in 1994. They are required to return the amount to the tenant.
A. $0
B. $500
C. $900
D. $1,000
E. $1,250
F. $1,300
G. $1,500
H. $2,000
I. $2,500
J. $3,000
K. $10,000
L. $25,000
M. $50,000
N. $55,000
O. $75,000
Answer: A
Explanation
"A" is correct. $0. The security deposit is not taxable income because the Moores are required to return it
when the tenant leaves. If the deposit is applied to damages in a later tax year, the portion the
Moores
retain would be income to them in the year they retain the deposit, and the money they spend to repair the
damage would be a deduction to them.
あなたは各バーションのAICPAのSAP C-THR12-2311試験の資料をダウンロードしてみることができ、あなたに一番ふさわしいバーションを見つけることができます。 ISC CISSP - IT認定試験に合格するのは難しいと思いますか。 我々NewValidDumpsはAICPAのCisco 350-401J試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。 このSalesforce Sales-Cloud-Consultant-JPN問題集はあなたを楽に試験に合格させる素晴らしいツールですから、この成功できチャンスを見逃せば絶対後悔になりますから、尻込みしないで急いで行動しましょう。 たとえば、ベストセラーのAICPA ISTQB ISTQB-CTFL問題集は過去のデータを分析して作成ます。
Updated: May 26, 2022