参考没有:EM132712

Question :

1. A corporation has a June 30 year end. What is the last date it will file its return due for its June 30, 2012 year-end if it files an extension?

A。2012年12月31日

b。September 15, 2012

C。January 15, 2013

d。March 15, 2013

2. Borneo Corporation has $21,000 in present earnings and profits and $5,000 of accumulated earnings and profits. Borneo distributes $20,000 of income to its shareholders on June 15 and another $10,000 on December 15. How much of the December 15 distribution is taxable as a dividend?

A。$ 21,000

b。$ 10,000

C。$7,000

d。$5,000

3. Stewart is a 30 percent common partner in STP Partnership. His basis in his partnership interest at the starting of the year was $40,000. In the year, the partnership reported a $30,000 loss and paid off a $120,000 recourse debt. What is Stewart's year-end basis in his partnership interest?

A。0

b。$4,000

C。$31,000

d。$67,000

4.合作伙伴什么时候认识到分配上的利润？

A。In a liquidating distribution when the fair market value of the property received exceeds partnership interest basis.

b。In a nonliquidating distribution and the property received exceeds the fair market value of the partnership interest.

C。在非液化分配中，收到的现金超过了合伙利息的基础。

d。在出售了合伙利息的财产之前，才确认利润。

5. Vera and Jake, a married couple with AGI of $321,000 for 2012, have $20,000 of mortgage interest, $8,000 of unreimbursed medical expenses, $4,000 of property taxes, and $9,000 of charitable contributions. How much can they claim for itemized deductions in 2012?

A。$41,000

b。$37 ,000

C。$33,000

d。$ 32,000

6.查尔斯给了他的三个孙子，每个孙子$ 20,000，他的朋友乔，15,000美元，女儿$ 30,000。他的第二任妻子玛拉（Marla）给她三个孩子，每个孩子50,000美元，教堂给她50,000美元。如果他们不选出礼物分配，他们的应税礼物是什么？

A。$305,000

b。$ 230,000

C。$151,000

d。$ 76,000