新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
U.S.CPA練習(xí)題精選：REG 47
The self-employment tax is:
A.Fully deductible as an itemized deduction.
B.One-half deductible from gross income in arriving at adjusted gross income .
C.Not deductible.
D.Fully deductible in determining net income from self-employment.
【答案解析】B
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "d" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
【我要糾錯(cuò)】 責(zé)任編輯：素su
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)