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U.S.CPA練習(xí)題精選：REG 47

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2017/04/18 09:06:37　字體：大 小

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

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