この目標の達成はあなたがIT技術領域へ行く更なる発展の一歩ですけど、我々社NewValidDumps存在するこそすべての意義です。だから、我々社は力の限りで弊社のAICPA REG日本語版試験勉強法試験資料を改善し、改革の変更に応じて更新します。あなたはいつまでも最新版の問題集を使用できるために、ご購入の一年間で無料の更新を提供します。 NewValidDumpsはとても良い選択で、REG日本語版試験勉強法の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。それに、あなたに美しい未来を作ることに助けを差し上げられます。 REG日本語版試験勉強法問題集の特徴は便利で使い安いです。
AICPAのREG - CPA Regulation日本語版試験勉強法認定試験はIT業界の中でとても重要な認証試験で、合格するために良い訓練方法で準備をしなければなりません。 うちのAICPAのREG 試験解説試験トレーニング資料を購入する前に、NewValidDumpsのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。君がうちの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
NewValidDumpsは１００％の合格率を保証するだけでなく、1年間の無料なオンラインの更新を提供しております。最新の資源と最新の動態が第一時間にお客様に知らせいたします。何の問題があったらお気軽に聞いてください。
現在でAICPAのREG日本語版試験勉強法試験を受かることができます。NewValidDumpsにAICPAのREG日本語版試験勉強法試験のフルバージョンがありますから、最新のAICPAのREG日本語版試験勉強法のトレーニング資料をあちこち探す必要がないです。NewValidDumpsを利用したら、あなたはもう最も良いAICPAのREG日本語版試験勉強法のトレーニング資料を見つけたのです。弊社の質問と解答を安心にご利用ください。あなたはきっとAICPAのREG日本語版試験勉強法試験に合格できますから。
自分のIT業界での発展を希望したら、AICPAのREG日本語版試験勉強法試験に合格する必要があります。AICPAのREG日本語版試験勉強法試験はいくつ難しくても文句を言わないで、我々NewValidDumpsの提供する資料を通して、あなたはAICPAのREG日本語版試験勉強法試験に合格することができます。
QUESTION NO: 1
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: 2
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: 3
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.
QUESTION NO: 4
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: 5
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.
その団体はいつでも最新のAICPA Salesforce Energy-and-Utilities-Cloud試験トレーニング資料を追跡していて、彼らのプロな心を持って、ずっと試験トレーニング資料の研究に力を尽くしています。 PRINCE2 PRINCE2-Foundation-JPN - 世の中に去年の自分より今年の自分が優れていないのは立派な恥です。 Microsoft SC-200J - 実はこれは普通なことです。 短時間でFortinet NSE5_FMG-7.2試験に一発合格したいなら、我々社のAICPAのFortinet NSE5_FMG-7.2資料を参考しましょう。 SAP C_TS462_2022-KR - あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。
Updated: May 26, 2022