美国CPA考试练习题（一）

发布时间：2019-03-14

---

In the current year, a taxpayer reports the following items:
​

​During the year, the taxpayer disposed of the interest in partnership B, which had a suspended loss carryover of $5,000 from prior years. What is the taxpayer's adjusted gross income for the current year?

A. $40,000

B. $45,000

C. $30,000

D. $20,000

【答案解析】C

Choice "c" is correct. The $40,000 salary and income from partnership activity of $30,000 are taxable. Typically, passive activity losses, whether in the current or prior years, may only be used to offset passive activity income. The exception to this is in the year the passive activity is disposed of (sold), if still unused, passive activity losses are fully deductible in the year of disposal:
​

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。