Omgzlook는 유일하게 여러분이 원하는AICPA인증CPA-Regulation테스트자료시험관련자료를 해결해드릴 수 잇는 사이트입니다. 여러분이 다른 사이트에서도 관련덤프자료를 보셨을경우 페이지 아래를 보면 자료출처는 당연히 Omgzlook 일 것입니다. Omgzlook의 자료만의 제일 전면적이고 또 최신 업데이트일 것입니다. IT업종에 종사중이시라면 다른분들이 모두 취득하는 자격증쯤은 마련해야 되지 않겠습니까? AICPA인증 CPA-Regulation테스트자료시험은 요즘 가장 인기있는 자격증 시험의 한과목입니다. IT업계에서 살아남으려면Omgzlook에서AICPA인증 CPA-Regulation테스트자료덤프를 마련하여 자격증에 도전하여 자기의 자리를 찾아보세요. AICPA CPA-Regulation테스트자료인증시험은 전업적지식이 강한 인증입니다.
AICPA Certification CPA-Regulation 우리의 파워는 아주 대단하답니다.
여러분이AICPA CPA-Regulation - Certified Public Accountant CPA Regulation테스트자료인증시험으로 나 자신과 자기만의 뛰어난 지식 면을 증명하고 싶으시다면 우리 Omgzlook의AICPA CPA-Regulation - Certified Public Accountant CPA Regulation테스트자료덤프자료가 많은 도움이 될 것입니다. 이 자료로 여러분은 100%AICPA의CPA-Regulation 시험대비인증시험을 패스할 수 있으며, Omgzlook을 선택함으로 성공을 선택한 것입니다. Omgzlook가 제공하는 시험가이드로 효과적인 학습으로 많은 분들이 모두 인증시험을 패스하였습니다.
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AICPA CPA-Regulation테스트자료 - 시험합격하면 좋은 소식 전해주세요.
이 글을 보시게 된다면AICPA인증 CPA-Regulation테스트자료시험패스를 꿈꾸고 있는 분이라고 믿습니다. AICPA인증 CPA-Regulation테스트자료시험공부를 아직 시작하지 않으셨다면 망설이지 마시고Omgzlook의AICPA인증 CPA-Regulation테스트자료덤프를 마련하여 공부를 시작해 보세요. 이렇게 착한 가격에 이정도 품질의 덤프자료는 찾기 힘들것입니다. Omgzlook의AICPA인증 CPA-Regulation테스트자료덤프는 고객님께서 AICPA인증 CPA-Regulation테스트자료시험을 패스하는 필수품입니다.
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CPA-Regulation PDF DEMO:
QUESTION NO: 1
Under a $150,000 insurance policy on her deceased father's life, May Green is to receive
$12,000 per year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:
A. $12,000
B. $2,000
C. $1,000
D. $0
Answer: B
Explanation
Choice "c" is correct. $2,000.
QUESTION NO: 2
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 was Alice's recognized gain or loss on her sale?
A. $5,000 short-term loss.
B. $5,000 long-term gain.
C. $5,000 long-term loss.
D. $0
Answer: D
Explanation
Choice "a" is correct. Alice has a realized gain of $5,000 on the transaction: $25,000 sales price less
$20,000 purchase price. However, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her. Thus, Alice can reduce her gain by up to $10,000, but not below zero. Here, the gain is $5,000, so it is reduced to zero. Conner should have sold the stock in the open market so that he could deduct the entire loss. Alice could then have purchased the stock in the open market.
Choice "b" is incorrect. $5,000 is Alice's realized long-term gain on the sale. However, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her.
Choice "c" is incorrect. Alice has a realized gain of $5,000 on the sale. However, since she is related to
Conner, her holding period includes his holding period. Therefore, her realized gain is long-term. In addition, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her.
Choice "d" is incorrect. Alice can reduce the gain by the amount of loss her father could not deduct on the sale to her. However, she cannot reduce the gain below zero.
QUESTION NO: 3
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.
Tom's 1994 wages were $53,000. In addition, Tom's employer provided group-term life insurance on
Tom's life in excess of $50,000. The value of such excess coverage was $2,000.
A. $25,000
B. $2,000
C. $0
D. $3,000
E. $50,000
F. $10,000
G. $2,500
H. $1,250
I. $1,000
J. $1,300
K. $900
L. $1,500
M. $75,000
N. $55,000
O. $500
Answer: C
Explanation
"N" is correct. $55,000. The value of employer-provided group term life insurance for which the face amount exceeds $50,000 is taxable income to the insured employee and the $53,000 in wages would both be included on page one, Form 1040.
QUESTION NO: 4
Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000 shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm after the stock surrender. Additional information follows:
What amount of income did Hall recognize from the stock surrender?
A. $33,000 dividend.
B. $18,000 capital gain.
C. $17,000 capital gain.
D. $25,000 dividend.
Answer: C
Explanation
Choice "d" is correct. $17,000 capital gain.
Amount realized:
Choices "a" and "b" are incorrect. Dividends are distributions of earnings. These proceeds are from the sale of stock.
Choice "c" is incorrect, per above. Accumulated earnings and profits do not effect the gain calculation, they only affect the taxability of dividends paid to shareholders.
QUESTION NO: 5
Which of the following statements is the best definition of real property?
A. Real property is only land.
B. Real property is land and intangible property in realized form.
C. Real property is land and everything permanently attached to it.
D. Real property is all tangible property including land.
Answer: C
Explanation
Choice "d" is correct. Real property includes land and all items permanently affixed to the land (e.g., buildings, paving, etc.) Choice "a" is incorrect. Real property includes more than just the land (as per the explanation above); it includes all items permanently affixed to land.
Choice "b" is incorrect. "All" tangible property could include moveable personal property and is therefore, incorrect.
Choice "c" is incorrect. "Intangible property in realized form" is a distracter and a contradiction in terms.
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Updated: May 24, 2022