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USCPA精選習題82：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網校為大家整理了USCPA精選習題82：Regulation，希望大家利用好這些內容。
With regard to unrelated business income of an exempt organization, which one of the following statements is correct?
a. An exempt organization is not taxed on unrelated business income of less than $1,000.
b. An exempt organization that earns any unrelated business income in excess of $100,000 during a particular year will lose its exempt status for that particular year.
c. An unrelated trade or business activity that results in a loss is excluded from the definition of unrelated business.
d. The tax on unrelated business income can be imposed even if the unrelated business activity is intermittent and is carried on once a year.
【正確答案】a
【答案解析】
Choice "a" is correct. An exempt organization is not taxed on unrelated business income of less than $1,000.
Choice "c" is incorrect. Unrelated business taxable income is the gross income from any unrelated trade or business "regularly" carried on, minus business deductions directly connected therewith. If expenses exceed income, a net operating loss occurs, which is subject to the carryback and carryover provisions of net operating losses.
Choice "d" is incorrect. The tax on unrelated business income is not imposed if the unrelated business activity is intermittent and is carried on once a year. Unrelated business taxable income must be derived from an activity that constitutes a trade or business that is regularly carried on and is not substantially related to the organization's tax-exempt purpose.
Choice "b" is incorrect. No such $100,000 rule exists.
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