最新なAICPA CPA-Regulation問題集（70題）、真実試験の問題を全部にカバー！

質問 1：
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. $37,000
B. $41,000
C. $35,000
D. $39,000
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
In 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100 contribution to the unemployment insurance fund on her behalf.
A. $1,250
B. $75,000
C. $1,500
D. $900
E. $50,000
F. $2,500
G. $25,000
H. $0
I. $1,000
J. $55,000
K. $500
L. $3,000
M. $1,300
N. $2,000
O. $10,000
正解：M
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
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. $5,600
B. $8,000
C. $8,600
D. $10,000
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative value for tax planning of transactions?
A. IRS agents' reports.
B. Tax court decisions.
C. IRS regulations.
D. Internal Revenue Code.
正解：D
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
The rule limiting the allowability of passive activity losses and credits applies to:
A. Personal service corporations.
B. Widely-held C corporations.
C. S corporations.
D. Partnerships.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 6：
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
In 1994, Joan received $3,500 as beneficiary of the death benefit, which was provided by her brother's employer. Joan's brother did not have a nonforfeitable right to receive the money while living.
A. $1,250
B. $75,000
C. $1,500
D. $900
E. $50,000
F. $2,500
G. $25,000
H. $0
I. $1,000
J. $55,000
K. $500
L. $3,000
M. $1,300
N. $2,000
O. $10,000
正解：H
解説: (Pass4Test メンバーにのみ表示されます)

質問 7：
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift, the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the land in 1994 to an unrelated third party for $56,000.
A. $1,250
B. $75,000
C. $1,500
D. $900
E. $50,000
F. $2,500
G. $25,000
H. $0
I. $1,000
J. $55,000
K. $500
L. $3,000
M. $1,300
N. $2,000
O. $10,000
正解：H
解説: (Pass4Test メンバーにのみ表示されます)