错题集 Flashcards

You may prefer our related Brainscape-certified flashcards:
1
Q

Acc E&P 15K, current E&P 10K, March 20K distribution, July 20K distrubution. On July how much dividend income?

A
Current E&P pro rata
Accumulate 先到先用
3月 current 5K (用一半); acc 15k (用完)
7月 current 5K (剩下的); acc 0K (不剩)
所以7月 5K dividend income
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Organization Exp 如何折旧

A

5000
-phase out (Org Cost-50K)
=exp

step 2 剩下的所有 待摊180个月 算好月份数

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

1244 small business stock loss 一个人和夫妻合报的限额

A

Ord Loss
50K single
100K married jointly

Cap Loss 剩下的

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

s corp / c corp在formation 阶段各种计算是一致的

A

如上所述

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

negligently give an opinion liable to who?

A

3rd parties CPA knows will rely on the opinion
比如bank, creditor

(如果说all forseeable parties则包括shareholder)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

双方都给boot时如何确定recognize gain

A

如果双方互换的boot是同种,则net off后和realized gain比较。如果不同种,直接拿来和realized gain比较

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

亲属之间的赠与和继承basis

A

gift basis==roll over

inherit basis=FMV 继承当天 / 6 months after

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

1245 depreciation recapture ?

A

1245 无论你用SL法还是加速法,你用啥就啥ORD inc

1250 则不同

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

2081800 estate gift tax credit
相当于
5340000 tax free 的estate部分

A

如上

How well did you know this?
1
Not at all
2
3
4
5
Perfectly