AICPAのREG試験攻略認定試験の最新教育資料はNewValidDumpsの専門チームが研究し続けてついに登場し、多くの人の夢が実現させることができます。今のIT業界の中で、自分の地位を固めたくて知識と情報技術を証明したいのもっとも良い方法がAICPAのREG試験攻略認定試験でございます。がAICPAのREG試験攻略「CPA Regulation」認定試験の合格書を取ったら仕事の上で大きな変化をもたらします。 AICPA REG試験攻略「CPA Regulation」認証試験に合格することが簡単ではなくて、AICPA REG試験攻略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。 購入前にネットで部分な問題集を無料にダウンロードしてあとで弊社の商品を判断してください。
AICPA Certification REG試験攻略 - CPA Regulation 優れたキャリアを持ったら、社会と国のために色々な利益を作ることができて、国の経済が継続的に発展していることを進められるようになります。 でも、心配することはないですよ。NewValidDumpsがありますから。
「信仰は偉大な感情で、創造の力になれます。」とゴーリキーは述べました。私の夢は最高のIT専門家になることです。
あなたの夢は何ですか。あなたのキャリアでいくつかの輝かしい業績を行うことを望まないのですか。きっと望んでいるでしょう。では、常に自分自身をアップグレードする必要があります。IT業種で仕事しているあなたは、夢を達成するためにどんな方法を利用するつもりですか。実際には、IT認定試験を受験して認証資格を取るのは一つの良い方法です。最近、AICPAのREG試験攻略試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。さて、はやく試験を申し込みましょう。NewValidDumpsはあなたを助けることができますから、心配する必要がないですよ。
AICPAのREG試験攻略認定試験に合格のにどうしたらいいかと困っているより、パソコンを起動して、NewValidDumpsをクリックしたほうがいいです。NewValidDumpsのトレーニング資料は１００パーセントの合格率を保証しますから、あなたのニーズを満たすことができます。
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.
Oracle 1z1-071 - 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。 AICPAのSalesforce Mobile-Solutions-Architecture-Designer認定試験は現在で本当に人気がある試験ですね。 しかし、Cisco 700-750認定試験を受けて資格を得ることは自分の技能を高めてよりよく自分の価値を証明する良い方法ですから、選択しなければならならないです。 これは非常に大切な試験で、試験に合格してEMC D-AV-OE-23認証資格を取ると、あなたは多くのメリットを得られますから。 NewValidDumpsのAICPAのSalesforce Salesforce-Contact-Center試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。
Updated: May 26, 2022