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determination of gain or loss, basis considerations, and nontaxable exchanges

determination of gain or loss, basis considerations, and nontaxable exchanges

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大小：947.00 KB

页数：86页

时间：2018-01-27

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1、PropertyTransactions:GainorLoss,Basis,NontaxableExchanges13-85CHAPTER13PROPERTYTRANSACTIONS:DETERMINATIONOFGAINORLOSS,BASISCONSIDERATIONS,ANDNONTAXABLEEXCHANGESInstructor:ThetestitemsinboththeprintTestBankandExamViewtest-creationsoftwarearenumberedbyquestion

2、typewithineachchapter.Thus,usersofExamViewcanmoreeasilypreviewtheirselectionsusingtheprintedTestBankinthesamenumberingsystem.LearningObjective,LevelofDifficulty,EstimatedTimetoCompletion,andtheAACSB’sandAICPA’sCoreCompetenciesforeachtestitemarelocatedwithint

3、heitemitself.Status:Q/PQuestion/PresentinPriorProblemTopicEditionEditionTRUEORFALSE1Realizedgainorloss:definitionofUnchanged12Amountrealized:mortgageassumptionUnchanged23Amountrealized:meredeclineinvaluedistinguishedModified34AmountrealizedandliabilitiesUnch

4、anged45Fairmarketvalue:definitionofUnchanged56CapitaladditionsversusrepairsandmaintenanceUnchanged7andeffectonbasis7Costrecovery:allowedandallowableNew8CasualtiesandadjustedbasisUnchanged99CasualtiesandadjustedbasisNew10CasualtiesandrecognizedgainUnchanged10

5、11Corporatedistributions:effectofearningsandUnchanged11profits12Corporatedistributions:returnofcapitalModified1213AmortizablebondpremiumNew14AmortizablebondpremiumanddiscountUnchanged1515EasmentsUnchanged1616GainsandlossesonpersonaluseassetsUnchanged1717Barg

6、ainpurchaseNew18CostidentificationforsecuritiesUnchanged2019Lump-sumpurchaseUnchanged2120Goodwill:purchasedversusdevelopedUnchanged2221NontaxablestockdividendsUnchanged2322NontaxablestockrightsUnchanged2423Giftbasis:appreciatedpropertyModified2524Giftbasis:a

7、ppreciatedpropertyandgifttaxNew25Giftbasis:depreciationModified27PropertyTransactions:GainorLoss,Basis,NontaxableExchanges13-8526GiftsandholdingperiodNew27Inheritedproperty:basisUnchanged29Status:Q/PQuestion/PresentinPriorProblemTopicEditionEdition28Inherite

8、dproperty:alternatevaluationdateNew29Inheritedproperty:alternatevaluationdateNew30Inheritedproperty:communitypropertyversusUnchanged32commonlawpropertybasis31Inheritedproperty:holdingperiodUncha

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