CPA-Regulation 試験問題を無料オンラインアクセス

John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as income in Mary's 1992 income tax return?

• A.$8,000
• B.$8,600
• C.$5,600
• D.$10,000

In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received $9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

• A.3
• B.2
• C.4
• D.1

Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of the following costs should be capitalized with respect to inventory if no exceptions have been met?

• A.Option D
• B.Option C
• C.Option A
• D.Option B

Among which of the following related parties are losses from sales and exchanges not recognized for tax purposes?

• A.Brother-in-law and sister-in-law.
• B.Father-in-law and son-in-law.
• C.Ancestors, lineal descendants, and all in-laws.
• D.Grandfather and granddaughter.

Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental unemployment benefit plan. What is the amount of Porter's gross income?

• A.$35,000
• B.$37,000
• C.$41,000
• D.$39,000