試験の準備をするためにNewValidDumpsのAICPAのREG日本語試験情報試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。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。また、NewValidDumpsのAICPAのREG日本語試験情報試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。 NewValidDumpsのAICPAのREG日本語試験情報試験トレーニング資料は現在、市場上で一番質のいい学習教材です。それを使って、AICPAのREG日本語試験情報認定試験に合格する率は１００パーセントになっています。 それは NewValidDumpsのREG日本語試験情報問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。
AICPAのREG - CPA Regulation日本語試験情報試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 キャンパース内のIT知識を学ぶ学生なり、IT職人なり、REG 赤本合格率試験資格認証証明書を取得して、社会需要に応じて自分の能力を高めます。我々社は最高のAICPA REG 赤本合格率試験問題集を開発し提供して、一番なさービスを与えて努力しています。
自分の能力を証明するために、REG日本語試験情報試験に合格するのは不可欠なことです。弊社のREG日本語試験情報真題を入手して、試験に合格する可能性が大きくなります。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。
REG日本語試験情報試験はAICPAの認定試験の一つですが、もっとも重要なひとつです。AICPAのREG日本語試験情報の認定試験に合格するのは簡単ではなくて、NewValidDumpsはREG日本語試験情報試験の受験生がストレスを軽減し、エネルギーと時間を節約するために専門研究手段として多様な訓練を開発して、NewValidDumpsから君に合ったツールを選択してください。
AICPA REG日本語試験情報「CPA Regulation」認証試験に合格することが簡単ではなくて、AICPA REG日本語試験情報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。
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
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
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: 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.
Juniper JN0-280試験はAICPAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。 Nutanix NCP-MCI-6.5 - 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。 Cisco 300-430J - 成功を祈ります。 NewValidDumpsは実際の環境で本格的なAICPAのCisco 300-425J「CPA Regulation」の試験の準備過程を提供しています。 AICPAのSalesforce Advanced-Administrator-JPN認定試験「CPA Regulation」によい準備ができて、試験に穏やかな心情をもって扱うことができます。
Updated: May 26, 2022