美国CPA考试REG法规模拟试题(2020-08-13)

发布时间：2020-08-13

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1.A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a.Audit the corporate records.

b.Examine business operations.

c.Make reasonable inquiries when taxpayer information appears incorrect.

d.Copy all underlying documents.

【正确答案】c

2. Which one of the following types of organizations qualifies as an organization exempt from income tax?

a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.

c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.

【正确答案】c

3. With regard to unrelated business income of an exempt organization, which one of the following statements is correct?

a. An exempt organization is not taxed on unrelated business income of less than $1,000.

b. An exempt organization that earns any unrelated business income in excess of $100,000 during a particular year will lose its exempt status for that particular year.

c. An unrelated trade or business activity that results in a loss is excluded from the definition of unrelated business.

d. The tax on unrelated business income can be imposed even if the unrelated business activity is intermittent and is carried on once a year.

【正确答案】A

4. A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer\'s liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

5. Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter\'s professional responsibility regarding Vee\'s unfiled Year 2 income tax return?

a.Consider withdrawing from preparation of Vee\'s Year 6 income tax return until the error is corrected.

b.Advise the IRS that Vee\'s Year 2 income tax return has not been filed.

c.Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

d.Prepare Vee\'s Year 2 income tax return and submit it to the IRS.

答案：A

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