最優質的 CPA Regulation - REG 考古題

在IT世界裡，擁有 AICPA CPA Regulation - REG 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 CPA Regulation - REG 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 AICPA CPA Regulation - REG 考古題。如果你選擇了我們的 AICPA CPA Regulation - REG 考古題資料，你會覺得拿到 AICPA 證書不是那麼難了。

我們網站每天給不同的考生提供 AICPA CPA Regulation - REG 考古題數不勝數，大多數考生都是利用了 CPA Regulation - REG 培訓資料才順利通過考試的，說明我們的 AICPA CPA Regulation - REG 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 AICPA CPA Regulation - REG 針對性復習題，你可以100%通過 CPA Regulation - REG 認證考試。

為 CPA Regulation - REG 題庫客戶提供跟踪服務

我們對所有購買 AICPA CPA Regulation - REG 題庫的客戶提供跟踪服務，確保 AICPA CPA Regulation - REG 考題的覆蓋率始終都在95％以上，並且提供2種 AICPA CPA Regulation - REG 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 AICPA CPA Regulation - REG 試題版本。

AICPA CPA Regulation - REG 的訓練題庫很全面，包含全真的訓練題，和 AICPA CPA Regulation - REG 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 AICPA CPA Regulation - REG 練習題和答案以及動態消息，還不斷的更新 CPA Regulation - REG 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

購買後，立即下載 REG 試題 (CPA Regulation): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

擁有超高命中率的 CPA Regulation - REG 題庫資料

CPA Regulation 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 AICPA CPA Regulation-REG 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 CPA Regulation 考試，我們 AICPA CPA Regulation-REG 考古題為你實現你的夢想。我們為你提供最新的 AICPA CPA Regulation-REG 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 CPA Regulation-REG 考試，成為一個實力雄厚的IT專家。

我們的 AICPA CPA Regulation - REG 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。AICPA CPA Regulation - REG 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 AICPA CPA Regulation - REG 考試，但是你會發現 AICPA CPA Regulation - REG 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 AICPA CPA Regulation - REG 認證考試。

最新的 AICPA Certification REG 免費考試真題:

1. Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?

A) $37,000
B) $35,000
C) $41,000
D) $39,000

2. Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?

A) $0
B) $320,000
C) $250,000
D) $125,000

3. Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. The divorce agreement, executed in 1983, provides for Hall to receive $3,000 per month, of which $600
is designated as child support. After the child reaches 18, the monthly payments are to be reduced to
$ 2,400 and are to continue until remarriage or death. However, for the year 1990, Hall received a total of
only $5,000 from her former husband. Hall paid an attorney $2,000 in 1990 in a suit to collect the alimony
owed.
. In June 1990, Hall's mother gifted her 100 shares of a listed stock. The donor's basis for this stock, which
she bought in 1970, was $4,000, and market value on the date of the gift was $3,000. Hall sold this stock
in July 1990 for $3,500. The donor paid no gift tax.
. During 1990, Hall spent a total of $1,000 for state lottery tickets. Her lottery winnings in 1990 totaled
$ 200.
. Hall earned a salary of $25,000 in 1990. Hall was not covered by any type of retirement plan, but
contributed $2,000 to an IRA in 1990.
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court-ordered judgment.
. Hall paid the following expenses in 1990 pertaining to the home that she owns: realty taxes, $3,400;
mortgage interest, $7,000; casualty insurance, $490; assessment by city for construction of a sewer
system, $910; interest of $1,000 on a personal, unsecured bank loan, the proceeds of which were used
for home improvements. Hall does not rent out any portion of the home.
What amount should be reported in Hall's 1990 return as alimony income?

A) $0
B) $28,800
C) $5,000
D) $36,000

4. The rule limiting the allowability of passive activity losses and credits applies to:

A) Widely-held C corporations.
B) Partnerships.
C) Personal service corporations.
D) S corporations.

5. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
Tom received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.

A) $0
B) $1,300
C) $500
D) $25,000
E) $50,000
F) $1,000
G) $2,500
H) $1,250
I) $3,000
J) $75,000
K) $1,500
L) $10,000
M) $55,000
N) $2,000
O) $900

問題與答案：