REG 無料問題集「AICPA CPA Regulation」

（A）S corporations.

（B）Personal service corporations.

（C）Widely-held C corporations.

（D）Partnerships.

（A）Long-term gain of $16,000 at the 15% rate.

（B）Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.

（C）Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.

（D）Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.

（A）$2,000

（B）$25,000

（C）$2,500

（D）$1,500

（E）$0

（F）$500

（G）$75,000

（H）$55,000

（I）$10,000

（J）$1,300

（K）$900

（L）$50,000

（M）$3,000

（N）$1,000

（O）$1,250

（A）Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.

（B）Mine development and exploration costs.

（C）Research and experimental expenditures.

（D）Editorial costs incurred by a freelance writer.

（A）$2,000

（B）$25,000

（C）$2,500

（D）$1,500

（E）$0

（F）$500

（G）$75,000

（H）$55,000

（I）$10,000

（J）$1,300

（K）$900

（L）$50,000

（M）$3,000

（N）$1,000

（O）$1,250

（A）Trade date.

（B）Date of delivery of stock certificate.

（C）Settlement date.

（D）Date of receipt of cash proceeds.

（A）$58,400

（B）$55,000

（C）$59,425

（D）$59,125