• Q : Amount of leslie gross estate....
    Accounting Basics :

    There is $90,000 of life insurance on the life of Leslie, and her estate is named as the beneficiary. (Assume all assets have the same value on the alternate valuation date as on the date of death).

  • Q : Compute firm a''s adjusted basis in the asset....
    Accounting Basics :

    In 2012, Firm A paid $50,000 cash to purchase a tangible business asset. In 2012 and 2013, it deducted $3,140 and $7,200 depreciation with respect to the asset. Firm A's marginal tax rate in both ye

  • Q : What is the materials price variance....
    Accounting Basics :

    Bond is using a standard of 4 pounds of material at $10 per pound for one of its model. Planned production was 750 models but actual production was 800 models, using 5 pounds of material for each mo

  • Q : Alternate valuation for federal estate tax purposes....
    Accounting Basics :

    If an election is available and is made to use alternate valuation for federal estate tax purposes, then if property X is sold within six months after the decedent's death, property X is valued for

  • Q : Introduction to federal estate tax....
    Accounting Basics :

    Carl's spouse died in 1985 and no estate tax return was due at her death. Which of the following statements is accurate with respect to the federal estate tax?

  • Q : Gross estate for federal estate tax basics....
    Accounting Basics :

    Alternate valuation is not available to Louise's estate as all assets owned by Louise will pass, either under Louise's last will and testament or by operation of law, to Larry and hence, no estate t

  • Q : Calculate the discount factor for each year....
    Accounting Basics :

    The State of Massachusetts would like to replace a National Guard armory rapidly reaching the end of its service life. The Department of Military Affairs has been told that continued special mainten

  • Q : Worth of publicly traded stock....
    Accounting Basics :

    Oliver gave his wife $5,250,000 worth of publicly traded stock in August 2013, outright. Oliver's basis in the stock was $50,000. What is the amount of the taxable gift for federal gift tax purposes

  • Q : What was indiana corporation''s net operating income....
    Accounting Basics :

    Indiana Corporation produces a single product that it sells for $9 per unit. During the first year of operations, 100,000 units were produced, and 90,000 units were sold. Manufacturing costs and se

  • Q : What is the amount of the taxable gift....
    Accounting Basics :

    During 2013, granddaughter wrote checks on the account to the school for tuition of $15,000 and living expenses of $20,000. What is the amount of the taxable gift for federal gift tax purposes?

  • Q : Sale of a general partnership interest....
    Accounting Basics :

    A sale of a general partnership interest: a. automatically makes the purchaser a general partner. b. is only the sale of the selling partner's economic interest in the partnership.

  • Q : Trustee makes a distribution of all distributable net income....
    Accounting Basics :

    The trustee of a testamentary trust has distributable net income of $30,000 on December 31, 2013, the last day of the trust's income tax year. On March 3, 2014 the trustee makes a distribution of al

  • Q : Corporation distribution to shareholder....
    Accounting Basics :

    S corporation owns real estate having a basis of $50,000. When the real estate has appreciated in value to $100,000 S corporation distributes it to a shareholder. The distribution

  • Q : Basis in the noncash property distribution....
    Accounting Basics :

    Immediately before the distribution, Glenda's adjusted basis in her partnership interest was $60,000. How much is Glenda's basis in the noncash property distributed to her?

  • Q : What does the market expect the 2-year treasury rate....
    Accounting Basics :

    The Wall Street Journal reports that the rate on 3-year Treasury securities is 1.80 percent and the rate on 5-year Treasury securities is 2.75 percent. According to the unbiased expectations hypothe

  • Q : Partnership-character of the gain....
    Accounting Basics :

    The land is a capital asset in the hands of R&R Partnership. If R&R Partnership sells the land in 2017 to an unrelated taxpayer for $180,000,how much gain will be recognized by R&R Partn

  • Q : Gain or loss in personal income tax return....
    Accounting Basics :

    The property later was sold for $12,000. As a result of this sale, how much gain or loss must Jim report on his personal income tax return?

  • Q : Calculate the gross profit and net profit....
    Accounting Basics :

    A professional services firm has income of 1,750,000. It incurs salaries of 1.6 million of which 60% is allocated as a cost of sales and the balance as selling and administration. The only other cos

  • Q : Calculate the internal rate of return of the investment....
    Accounting Basics :

    selling price unit variable cost and fixed overhead costs are expected to be as follows: selling price per unit $2400; Variable production cost per unit $1500

  • Q : Why the company should and should not recognize a liability....
    Accounting Basics :

    why the company should and should not recognize a liability as of december 31,2013 and provide a recommendation regarding whether the company should recognize a liability and/or weather the company

  • Q : Partners basis in the partners partnership interest....
    Accounting Basics :

    Which of the following decreases a partner's basis in the partner's partnership interest?

  • Q : Statements with respect to transaction....
    Accounting Basics :

    Barbara and Bill formed an equal partnership, B&B, a general partnership, on January 1, 2011. Barbara contributed $100,000 in exchange for her one-half interest. Bill contributed land worth $100

  • Q : Contribution to a partnership in exchange....
    Accounting Basics :

    When inventory that was contributed to a partnership in exchange for a partnership interest is eventually sold by the partnership, how will the character of the income or loss be determined?

  • Q : Result of the sale by the partnership problem....
    Accounting Basics :

    Three years after the date of contribution, the land contributed by Tina was sold by the partnership to an unrelated third party for $90,000. How much gain was required to be allocated to Tina as a

  • Q : Statement regarding the income tax consequences....
    Accounting Basics :

    Which of the following statements is accurate regarding the income tax consequences of this transaction?

©TutorsGlobe All rights reserved 2022-2023.