Omgzlook의 AICPA인증 CPA-Regulation It인증시험시험덤프자료는 IT인사들의 많은 찬양을 받아왔습니다.이는Omgzlook의 AICPA인증 CPA-Regulation It인증시험덤프가 신뢰성을 다시 한번 인증해주는것입니다. AICPA인증 CPA-Regulation It인증시험시험덤프의 인기는 이 시험과목이 얼마나 중요한지를 증명해줍니다. Omgzlook의 AICPA인증 CPA-Regulation It인증시험덤프로 이 중요한 IT인증시험을 준비하시면 우수한 성적으로 시험을 통과하여 인정받는 IT전문가로 될것입니다. AICPA인증 CPA-Regulation It인증시험덤프가 업데이트되면 업데이트된 최신버전을 무료로 서비스로 드립니다. 시험에서 불합격성적표를 받으시면 덤프구매시 지불한 덤프비용은 환불해드립니다. Omgzlook의 AICPA인증 CPA-Regulation It인증시험덤프를 공부하여AICPA인증 CPA-Regulation It인증시험시험을 패스하는건 아주 간단한 일입니다.저희 사이트에서 제작한AICPA인증 CPA-Regulation It인증시험덤프공부가이드는 실제시험의 모든 유형과 범위가 커버되어있어 높은 적중율을 자랑합니다.시험에서 불합격시 덤프비용은 환불신청 가능하기에 안심하고 시험준비하시면 됩니다.
매력만점AICPA CPA-Regulation It인증시험덤프 강력 추천합니다.
AICPA 인증 CPA-Regulation - Certified Public Accountant CPA Regulation It인증시험시험에 도전해보려고 결정하셨다면 Omgzlook덤프공부가이드를추천해드립니다. 안심하시고Omgzlook 를 선택하게 하기 위하여, Omgzlook에서는 이미AICPA CPA-Regulation 공부문제인증시험의 일부 문제와 답을 사이트에 올려놨으니 체험해보실 수 있습니다. 그러면 저희한테 신뢰가 갈 것이며 또 망설임 없이 선택하게 될 것입니다.
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CPA-Regulation PDF DEMO:
QUESTION NO: 1
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: 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.
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: 3
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: 4
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.
QUESTION NO: 5
Adams owns a second residence that is used for both personal and rental purposes. During
2001, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct?
A. All mortgage interest and taxes on the property will be deducted to determine the property's net income or loss.
B. Depreciation may not be deducted on the property under any circumstances.
C. Utilities and maintenance on the property must be divided between personal and rental use.
D. A rental loss may be deducted if rental-related expenses exceed rental income.
Answer: C
Explanation
Choice "c" is correct. Because the second property was personally used more than 14 days, any net loss from the rental of the property will be disallowed.
All related expenses must be prorated between the personal use portion and the rental activity portion.
Prorated depreciation is permitted for the rental activity.
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Updated: May 24, 2022