為了幫助各位學員更好地復習及備考2015年的USCPA考試,高頓網(wǎng)校小編在此呈上3月18日的USCPA考點解析!另外,高頓網(wǎng)校搜集整理了USCPA考試歷年真題匯總,來幫助想要報考USCPA考試的考生,預祝大家取得優(yōu)異成績!進入題庫>>
  股利接受稅收減免原則相關(guān)幾點
  The dividends received deduction does not apply to:
  a. Personal service corporations
  b. Personal holding companies
  c. (personally taxed) S corporations
  Instructor’s tips:An easy way to remember the entities not eligible for the dividends received deduction: don’t take it personally
  高頓網(wǎng)校溫馨貼士:各位考生,如果您在學習中遇到任何疑問,請登錄高頓部落USCPA論壇,隨時與廣大考生朋友們一起互動交流!進入論壇>>