A.It...its
B.She...Her
C.He...his
D.She...its
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A.must retum
B.will retum
C.return
D.must be retumed
When securities are sold and the securities were purchased on different dates and at different prices.（）
I.the basis of the shares may be determined on a first-in，first-out basis.
II.the basis of the shares may be determined on a last-in，first-out basis.
A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct
A.Milroy can deduct $800，000of interest expense
B.Milroy can deduct $600，000of interest expense and can carry forward the remaining $200，000indefinitely
C.Milroy can deduct $600，000of interest expense and the remaining $200，000can not be carried forward
D.Milroy can deduct $600，000of interest expense and can carry back the remaining $200，0003years
E.Milroy cannot deduct any interest expense
Under the deferral method of accounting for advance receipt of revenues，which of the following statements is/are correct？（）
I.Receipts of service revenue colleted in advance are included in gross income in the current year to the extent they included in revenue for financial accounting purposes.
II.Receipts of rents and interest collected in advance are included in gross income in the current year to the extent they are included in revenue for financial accounting purposes.
A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct.
A.Acquiescence means the IRS will follow the decision of the court in cases
B.An announcement of nonacquiescence would prevent a taxpayer with similar circumstances from following that court decision
C.The IRS may issue an acquiescence or nonacquiescence to opinions of the Tax Court and other federal court decisions
D.An announcement of acquiescence may be withdrawn，modified or reversed
A.Only statement I is correct
B.Only statement II is correct
C.Only statement III is correct
D.Statements I and II are correct
E.Statements I and III are correct.
A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct
Ferris inherited State of Florida general-purpose bonds worth $2，400from his grandfather in 2016.He received $120interest on the bonds in 2016，2017and 2018.In 2017，he sells the bonds for a gain of $300.Ferris excludes the value of the bonds received and the bond interest，but must include a $300capital gain in his 2018gross income.Which of the following Concepts，Constructs，and/or Doctrines form.the basis for this treatment？（）
I.Capital Recovery Concept
II.Legislative Grace Concept
III.Constructive Receipt Doctrine
IV.Realization Concept
A.Statements I and II are correct
B.Statements I and IV are correct
C.Statements II，III，and IV are correct
D.Statements I，II，and III are correct
E.Statements I，II，and IV are correct
Paul won the Nobel Prize for Literature.He is awarded $1，000，000.His tax situation is
I.In general，the award must be included in gross income.（）
II.The award may be excluded if he gives it to a qualified charity.
III.The award may be excluded if he gives it to the U.S.Government.IV.Awards for literary achievement are not taxable.
A.Only statement I is correct
B.Only statement II is correct
C.Only statements I，II，and III are correct
D.Only statement IV is correct
E.Only statements I，II，and IV are correct
A.Only statement I is correct
B.Only statement II is correct
C.Both statements are correct
D.Neither statement is correct
最新试题
Which of the following best describes students like Li Xiang？（）
【2】：（）
How does Li Xiang’s app help users develop good habits？（）
What is the best possible title of the passage？（）
【8】：（）
In what day does science do something harmful to mankind？（）
The reason（A）Tom has made great progress（B）is for（C）she has never wasted（D）her time.
What does the underlined word “projection”mean？（）
Choose the most appropriate words to complete the summary of Unit 3 Passage A（每词只选一次，只需填字母）The passage is speaking strongly against the patent system--based upon the (1)______that “patent-lawyers are s of obfuscation” and that patents are being used both by established (2)______and patent trolls to stifle further innovation. The system has created a parasitic (3)_______ of trolls and defensive patent-holders, who aim to block innovation, or at least to stand in its way (4)______ they can grab a share of the spoils. An early study found that newcomers to the semiconductor business had to buy licenses from incumbents for as much as $200m. Patents should spur (5)_______ of innovation; instead, they are used to lock in incumbents' advantages. The patent system is expensive. A decade-old study (6)_______ that in 2005, without the temporary monopoly patents bestow, America might have saved three-quarters of its $210 billion bill for prescription drugs. The expense would be worth it if patents brought innovation and prosperity. The Economist has a longstanding pro-competition anti-patent bent. In the 1800's The Economist proposed full (7)______of the patent system. The paper's stance is no longer opposition, but does come with the interesting statement that “government should force the owners of intellectual property to share.” Their proposals: 1) Patent Use Requirement--the patent should only be (8)______ if the patentee uses it in the marketplace. 2) Patent (9)______--patents should be easier to challenge without going to court and the burden of proof should be lower. 3) The standard for non-obviousness should be raised so that patents are only granted to those “who work hard on big, fresh ideas, rather than those who file the paperwork on a tiddler.” 4) Patent term should be reduced--(10)______ in fast-moving technology areas.
【11】：（）