单项选择题

Some discontented taxpayers have suggested that complexity be removed from the income tax structure by applying a flat tax rate to the gross income of all taxpayers.This approach violates which concept（）

A.Ability to Pay Concept
B.All-inclusive Income Concept
C.Entity Concept
D.Pay-as-You-Go Concept
E.Wherewithal to Pay Concept

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单项选择题

If a taxpayer has a choice of receiving income in the current year versus the following year，which of the following tax rates is important in determining the year in which he should include the income（）

A.Average
B.Effective
C.Composite
D.Marginal

单项选择题

Sonya inherits 1，000shares of Big Red Airline Corporation stock from the estate of her Uncle Tony.Tony died on August 4，2018.The stock’s value on August 4，2018，is $2，000.Tony purchased the stock for $3，000several years ago.Sonya sells the 1，000shares for $2，300on December 8，2018.What is Sonya’s holding period of the stock.（）

A.Short-term
B.Long-term
C.Depends on which value is used
D.Depends on whether an estate tax was paid