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最新的 American College Certification HS330 免費考試真題:
1. All the following items are allowed as a deduction from a decedent's gross estate to determine the decedent's adjusted gross estate EXCEPT:
A) Expenses incurred in the presentation of probate assets.
B) Costs of distributing probate assets to estate beneficiaries.
C) Expenses incurred for the benefit of individual heirs.
D) Payments of estate debts.
2. An individual who is a resident of State W is also the sole proprietor of a business located in State
W. He owns real property located in State X that is used by the proprietorship. While on vacation in State Y, the individual meets an untimely death. Under the terms of his will, his entire estate is bequeathed to a resident of State Z.
Which state will tax the real property used by the proprietorship?
A) State Z
B) State X
C) State Y
D) State W
3. To qualify the seller of property for installment sale tax treatment, the transaction must meet which of the following conditions?
A) All installments must be in equal amounts of principal.
B) At least 30 percent of the purchase price must be paid in the year of sale.
C) The entire purchase price must not be paid in the taxable year of sale.
D) There must be no more than ten installments.
4. A single man with substantial assets and income is supporting his 80-year-old partially senile mother with monthly cash gifts. He is trying to find a practical way to support his mother while at the same time saving federal gift and income taxes without giving up ultimate control of any assets. Which of the following courses of action will best accomplish these objectives?
A) Make her an interest free loan with a principal amount large enough to produce sufficient income for her support when invested in corporate bonds
B) Purchase corporate bonds that pay interest in an amount sufficient for her to support herself and assign the interest payments to her
C) Make her annual gifts of enough interest income from the tax free municipal bonds in his portfolio so that she will be able to support herself
D) Make her a gift of enough corporate bonds from his portfolio so that she will be able to support herself from the interest payments
5. Many trust instruments provide for the removal of the original trustee. Valid reasons for removing the original trustee include which of the following?
1.A shift in trust situs is desirable because of changes in law.
2.The beneficiary has moved his or her residence to a distant state.
A) 2 only
B) 1 only
C) Neither 1 nor 2
D) Both 1 and 2
問題與答案:
| 問題 #1 答案: C | 問題 #2 答案: B | 問題 #3 答案: C | 問題 #4 答案: C | 問題 #5 答案: D |


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HS330很有效,再次購買考古題,再次通過。