USCPA考试：REG法规每日一练(2020-08-14)

发布时间：2020-08-14

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1. Davis, a sole proprietor with no employees, has a Keogh profit-sharing plan to which he may contribute and deduct 25% of his annual earned income. For this purpose, "earned income" is defined as net self-employment earnings reduced by the:

a. Deductible Keogh contribution and one-half of the self-employment tax.

b. Deductible Keogh contribution.

c. Self-employment tax.

d. Self-employment tax and one-half of the deductible Keogh contribution.

答案：a

2.Sorus and Ace have agreed, in writing, to act as guarantors of collection on a debt owed by Pepper to Towns, Inc. The debt is evidenced by a promissory note. If Pepper defaults,Towns will be entitled to recover from Sorus and Ace unless

A. Sorus and Ace are in the process of exercising their rights against Pepper.

B. Sorus and Ace prove that Pepper was insolvent at the time the note was signed.

C. Pepper dies before the note is due.

D. Towns has not attempted to enforce the promissory note against Pepper.

答案：D

3. The self-employment tax is:

a. Not deductible.

b. Fully deductible in determining net income from self-employment.

c. One-half deductible from gross income in arriving at adjusted gross income.

d. Fully deductible as an itemized deduction.

答案：c

4. Which allowable deduction can be claimed in arriving at an individual\'s adjusted gross income?

a. Charitable contribution.

b. Alimony payment.

c. Personal casualty loss.

d. Unreimbursed business expense of an outside salesperson.

答案：b

5.Matthews was a cash basis taxpayer whose current year records showed the following:

State and local income taxes withheld $1,500

State estimated income taxes paid December 30 of the current year 400

Federal income taxes withheld 2,500

State and local income taxes paid April 17 of the following year 300

What total amount was Matthews entitled to claim for taxes on her current year Schedule A of Form 1040?

a. $4,700

b. $1,900

c. $1,500

d. $2,200

答案：b

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