Which of the following statements about the child and dependent care credit is correct?
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A 在确定能否控制被投资单位时，应当考虑企业和其他企业持有的被投资单位的当期可转换的可转换公司债券 B 母公司不应当将其全部子公司纳入合并财务报表的合并范围，例如小规模的子公司 C 在编制合并财务报表时，母公司...
3 .A CPA assists a taxpayer in tax planning regarding a transaction that meets the definition of a tax shelter as defined in the Internal Revenue Code. Under the AICPA Statements on Standards for Tax Services, the CPA should inform the taxpayer of the penalty risks unless the transaction, at the minimum, meets which of the following standards for being sustained if challenged?
A Substantial authority. B Realistic possibility. C Not frivolous. D More likely than not.
4 .Charitable contributions subject to the 50-percent limit that are not fully deductible in the year made may be:
A Neither carried back nor carried forward. B Carried forward indefinitely until fully deducted. C Carried back two years or carried forward twenty years. D Carried forward five years.
5 .Which of the following transportation expenses incurred by an employee is not deductible?
A An employee drives from a first job to second. B An employee flies from San Francisco to Miami on business. C An employee drives from home to his or her office. D An employee drives from his or her office to the office of a client.
7 .A taxpayer is trading in an automobile used solely for business purposes for another automobile to be used in his business. The automobile originally cost $35,000 and he has taken $12,000 in depreciation. The old automobile is currently worth $20,000 and the new automobile the taxpayer wants in exchange is worth $20,000. No other cash or property is exchanged in the transaction. What is the gain or loss realized by the taxpayer on this transaction?
A $0 B $3,000 loss C $15,000 loss D $3,000 gain
8 .A taxpayer is trading in an automobile used solely for business purposes for another automobile to be used in his business. The automobile originally cost $35,000 and he has taken $18,000 in depreciation. The old automobile is currently worth $20,000 and the new automobile the taxpayer wants in exchange is worth $22,000, so the taxpayer has agreed to pay $2,000 cash in addition to the trade-in. What is the gain or loss recognized by the taxpayer on this transaction?
A $5,000 gain B $3,000 gain C $2,000 gain D $0
9 .Mom and Pop Partnership had the following results during the taxable year:Income from operations $100,000 lossCapital gain from sale of land 25,000Charitable contributions 10,000Junior, a 50% partner, had an adjusted basis of $40,000 at December 31, without regard to the current year income or loss items. In preparing his individual income tax return, Junior should report which of the following amounts?
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A $5,000 B $500 C $9,250 D $0
