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USCPA考試中，除了BEC，其他三個科目FAR,REG,AUD均有SIM題型。SIM題型中有一部分為填空形式，考生們在平時多做練習(xí)便能夠輕松拿下。跟著高頓網(wǎng)校USCPA小編來看看吧。
1.Which section and subsection of the Internal Revenue Code describes the substantiation that a taxpayer must maintain in order to claim a valid business deduction for entertainment expenses? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list.
1.Which section and subsection of the Internal Revenue Code describes the substantiation that a taxpayer must maintain in order to claim a valid business deduction for entertainment expenses? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list.
| IRCTS | § | ________ | · | ________ |
2.During its initial tax year, the Madison Restaurant incurred $800 of accounting fees and $1,000 of legal fees to organize the partnership.What code section and subsection permits the partnership to elect to amortize these expenditures for federal tax purposes? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list.
| IRCTS | § | ________ | · | ________ |
Answer:
1)irc.274.d
2)irc.709.b
