贷记卡持卡人选择最低还款额方式用卡的，不再享受免息还款期待遇。(　　)

1 .Steve and Kay Briar, U.S. citizens, were married for the entire calendar year. During the year, Steve gave a USD30,000 cash gift to his sister. The Briars made no other gifts in the year. They each signed a timely election to treat the USD30,000 gift as made one-half by each spouse. Disregarding the unified credit and estate tax consequences, what amount of the current year gift is taxable to the Briars?

A USD2,000 B USD30,000 C USD0 D USD28,000

题型: 单选题 提问时间: 2021-08-24

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2 .下列各项中，符合支付结算法律制度法律责任规定的有（　　）。

A 单位或个人签发空头支票，不以骗取财物为目的，由中国人民银行对其处以票面金额5％但不低于1000元的罚款 B 单位或个人签发空头支票，不以骗取财物为目的，持票人有权要求出票人赔偿支票金额5％的赔偿金 C 单位或个人签...

题型: 多选题 提问时间: 2021-08-24

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3 .Brown transfers property to a trust. A local bank was named trustee. Brown retained no powers over the trust. The trust instrument provides that current income and USD6,000 of principal must be distributed annually to the beneficiary. What type of trust was created?

A Grantor. B Complex. C Simple. D Revocable.

题型: 单选题 提问时间: 2021-08-24

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4 .贷记卡透支按月计收复利。准贷记卡透支按月计收单利。(　　)

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .On July 1, Year 1, Vega made a transfer by gift in an amount sufficient to require the filing of a gift tax return. Vega was still alive in Year 2. If Vega did not request an extension of time for filing the Year 1 gift tax return, the due date for filing was:

A June 30, Year 2. B March 15, Year 2. C April 15, Year 2. D June 15, Year 2.

题型: 单选题 提问时间: 2021-08-24

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7 .Assuming the tax law in effect for 2015,which of the following may be offset against the calculated amount of tentativeestate tax to determine the estate tax payable with the estate tax return? Applicable credit Prior gift taxes paid

A No； Yes B Yes； No C No； No D Yes； Yes

题型: 单选题 提问时间: 2021-08-24

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8 .Within how many months after the date of a decedent's death is the federal estate tax return (Form 706) due if no extension of time for filing is granted?

A 32 B 42 C 6 D 9

题型: 单选题 提问时间: 2021-08-24

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9 .Pat created a trust, transferred property to this trust, and retained certain interests. For income tax purposes, Pat was treated as the owner of the trust. Pat has created which of the following types of trusts?

A Pre-need funeral. B Complex. C Simple. D Grantor.

题型: 单选题 提问时间: 2021-08-24

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10 .Davis, Inc. has had an average annual gross receipts of USD8.5 million during Years 1 through 3. During Year 4, Davis pays USD9,250 for repairs and improvements on a building it owns with an unadjusted basis of USD700,000. The costs do not qualify as routine maintenance. Under the safe harbor rules, how much can Davis deduct as repairs and maintenance in Year 4?

A USD0 B USD9,250 C USD5,000 D USD500

题型: 单选题 提问时间: 2021-08-24

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