NewValidDumpsが提供したAICPAのREG勉強ガイドトレーニング資料を利用したら、AICPAのREG勉強ガイド認定試験に受かることはたやすくなります。NewValidDumpsがデザインしたトレーニングツールはあなたが一回で試験に合格することにヘルプを差し上げられます。NewValidDumpsのAICPAのREG勉強ガイドトレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。 AICPAのREG勉強ガイド試験を申し込むのは賢明な選択で今のは競争の激しいIT業界では、絶えず自分を高めるべきです。しかし多くの選択肢があるので君はきっと悩んでいましょう。 あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。
AICPAのREG - CPA Regulation勉強ガイドの試験問題を提供するウェブが何百ありますが、なぜ受験生は殆どNewValidDumpsを選んだのですか。 なぜなら、それはAICPAのREG ダウンロード認定試験に関する必要なものを含まれるからです。NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。
AICPAのREG勉強ガイド認定試験を受けることを決めたら、NewValidDumpsがそばにいて差し上げますよ。NewValidDumpsはあなたが自分の目標を達成することにヘルプを差し上げられます。あなたがAICPAのREG勉強ガイド「CPA Regulation」認定試験に合格する需要を我々はよく知っていますから、あなたに高品質の問題集と科学的なテストを提供して、あなたが気楽に認定試験に受かることにヘルプを提供するのは我々の約束です。
NewValidDumpsが提供したAICPAのREG勉強ガイドトレーニング資料を持っていたら、美しい未来を手に入れるということになります。NewValidDumpsが提供したAICPAのREG勉強ガイドトレーニング資料はあなたの成功への礎になれることだけでなく、あなたがIT業種でもっと有効な能力を発揮することも助けられます。このトレーニングはカバー率が高いですから、あなたの知識を豊富させる以外、操作レベルを高められます。もし今あなたがAICPAのREG勉強ガイド「CPA Regulation」試験にどうやって合格することに困っているのなら、心配しないでください。NewValidDumpsが提供したAICPAのREG勉強ガイドトレーニング資料はあなたの問題を解決することができますから。
もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるAICPAのREG勉強ガイド試験のソフトウェアです。我々はあなたに提供するのは最新で一番全面的なAICPAのREG勉強ガイド問題集で、最も安全な購入保障で、最もタイムリーなAICPAのREG勉強ガイド試験のソフトウェアの更新です。
QUESTION NO: 1
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: 2
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.
QUESTION NO: 3
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: 4
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: 5
Clark bought Series EE U.S. Savings Bonds after 1989. Redemption proceeds will be used for payment of
college tuition for Clark's dependent child. One of the conditions that must be met for tax exemption of
accumulated interest on these bonds is that the:
A. Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).
B. Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.
C. Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.
D. Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
Answer: A
Explanation
Choice "a" is correct. One of the conditions that must be met for tax exemption of accumulated interest on
the bonds is that the purchaser of the bonds must be the sole owner of the bonds (or joint owner with his
or her spouse).
Choice "b" is incorrect. The bonds must be bought and put in the name of the owner or co-owner, not in
the name of the dependent child.
Choice "c" is incorrect. The owner must be at least 24 years old before the bonds issue date.
Choice "d" is incorrect. There is no requirement that the bonds must be transferred to the college for redemption by the college rather than by the owner of the bonds.
現在、市場でオンラインのAICPAのLpi 050-100試験トレーニング資料はたくさんありますが、NewValidDumpsのAICPAのLpi 050-100試験トレーニング資料は絶対に最も良い資料です。 AICPAのOracle 1z1-084の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのAICPAのOracle 1z1-084試験に一番信頼できるヘルプを提供します。 PMI PMP-KR - NewValidDumpsのトレーニング資料を選んだら、あなたは一生で利益を受けることができます。 Amazon SOA-C02 - 社会と経済の発展につれて、多くの人はIT技術を勉強します。 Cisco 500-443 - 一番遠いところへ行った人はリスクを背負うことを恐れない人です。
Updated: May 26, 2022