10.3 REG 6道大题分享

kevin

考前看了这里大家分享的JJ，现在把我的经验分享给大家。 选择题记住的有alimony exp是不是income, 计算各种basis for partnership & Corp. 有ACT 1933, 1934, incomplete gift 大题如下： 1. research：如果alimony exp received is less than the amount on the legal doc. 如何分child support 和 alimony. 我当时搜的关键词是divorce 一搜就出来了。 2. 公司裁员，给被裁员工offer三个选择：1. 一次性提完IRA 2. Set up the IRA as annuity 3. transfer to a qualify IRA 问题中就是六七个员工有不同的选择，然后填amount that is subject to early withdraw penalty based on their choice. 3. calculate shareholder's basis, realized gain, recognized gain, corp's basis on contributed property. (记忆尤其深刻有个estate died, and estate year end。应该是不一样的due date) 4. Due date for tax return. 有estate, trust, s corp, c corp, partnership...all in different year end date. 5. calculate estate DNI 6. Rental property, rental days: 3 month, personal use: 1 month. Allocate income & expense between Sch E and Sch A. (advertising exp, real estate taxes, mortgage interest exp, rental management exp..) 觉得如果我有最后再系统的看一遍就好了。。。很多东西我都记得，但很不确定。。。祝大家都考好！

vivianm5168

thanks for sharing

stone358

thanks for sharing