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Wiley CPA Exam Review Problems And Solutions Vol 2 2011-2012 38th Edition O. Ray Whittington, Patrick R. Delaney - Solutions
A distribution from estate income, that was currently required, was made to the estate’s sole beneficiary during its calendar year. The maximum amount of the distribution to be included in the beneficiary’s gross income is limited to the estate’sa. Capital gain income.b. Ordinary gross
Lyon’s executor does not intend to file an extension request for the estate fiduciary income tax return. By what date must the executor file the Form 1041, US Fiduciary Income Tax Return, for the estate’s 2010 calendar year?a. March 15, 2011.b. April 15, 2011.c. June 15, 2011.d. September 15,
For the 2010 calendar year, what was the estate’s distributable net income (DNI)?a. $15,000b. $20,000c. $25,000d. $30,000
Under the terms of the will of Melvin Crane, $10,000 a year is to be paid to his widow and $5,000 a year is to be paid to his daughter out of the estate’s income during the period of estate administration. No charitable contributions are made by the estate. During 2011, the estate made the
For 2011, the generation-skipping transfer tax is imposeda. Instead of the gift tax.b. Instead of the estate tax.c. At the highest tax rate under the transfer tax rate schedule.d. When an individual makes a gift to a grandparent.
In 2005, Edwin Ryan bought 100 shares of a listed stock for $5,000. In June 2011, when the stock’s fair market value was $7,000, Edwin gave this stock to his sister, Lynn.No gift tax was paid. Lynn died in October 2011, bequeathing this stock to Edwin, when the stock’s fair market value was
In computing the taxable estate, the executor of Alan’s estate should claim a marital deduction ofa. $ 450,000b. $ 780,800c. $ 900,000d. $3,000,000
Disregarding extensions of time for filing, within how many months after the date of Alan’s death is the federal estate tax return due?a. 2 1/2b. 3 1/2c. 9d. 12
Ross, a calendar-year, cash-basis taxpayer who died in June 2011, was entitled to receive a $10,000 accounting fee that had not been collected before the date of death. The executor of Ross’ estate collected the full $10,000 in July2011. This $10,000 should appear ina. Only the decedent’s final
Proceeds of a life insurance policy payable to the estate’s executor, as the estate’s representative, area. Includible in the decedent’s gross estate only if the premiums had been paid by the insured.b. Includible in the decedent’s gross estate only if the policy was taken out within three
With regard to the federal estate tax, the alternate valuation datea. Is required to be used if the fair market value of the estate’s assets has increased since the decedent’s date of death.b. If elected on the first return filed for the estate, may be revoked in an amended return provided that
Eng and Lew, both US citizens, died in 2011. Eng made taxable lifetime gifts of $400,000 that are not included in Eng’s gross estate. Lew made no lifetime gifts. At the dates of death, Eng’s gross estate was $3,600,000, and Lew’s gross estate was $4,800,000. A federal estate tax return must
Which one of the following is a valid deduction from a decedent’s gross estate?a. Foreign death taxes.b. Income tax paid on income earned and received after the decedent’s death.c. Federal estate taxes.d. Unpaid income taxes on income received by the decedent before death.
Following are the fair market values of Wald’s assets at the date of death:Personal effects and jewelry $1,750,000 Land bought by Wald with Wald’s funds five years prior to death and held with Wald’s sister as joint tenants with right of survivorship 3,800,000 The executor of Wald’s estate
In connection with a “buy-sell” agreement funded by a cross-purchase insurance arrangement, business associate Adam bought a policy on Burr’s life to finance the purchase of Burr’s interest. Adam, the beneficiary, paid the premiums and retained all incidents of ownership. On the death of
Fred and Amy Kehl, both US citizens, are married. All of their real and personal property is owned by them as tenants by the entirety or as joint tenants with right of survivorship.The gross estate of the first spouse to diea. Includes 50% of the value of all property owned by the couple,
Which of the following credits may be offset against the gross estate tax to determine the net estate tax of a US citizen dying during 2011?Applicable credit Credit for gift taxes paid on gifts made after 1976a. Yes Yesb. No Noc. No Yesd. Yes No
What amount of a decedent’s taxable estate is effectively tax-free if the maximum basic exclusion amount is taken during 2011?a. $1,000,000b. $1,455,800c. $3,500,000d. $5,000,000
If the executor of a decedent’s estate elects the alternate valuation date and none of the property included in the gross estate has been sold or distributed, the estate assets must be valued as of how many months after the decedent’s death?a. 12b. 9c. 6d. 3
Bell, a cash-basis calendar-year taxpayer, died on June 1, 2011. In 2011, prior to her death, Bell incurred$2,000 in medical expenses. The executor of the estate paid the medical expenses, which were a claim against the estate, on July 1, 2011. If the executor files the appropriate waiver, the
Fred and Ethel (brother and sister), residents of a noncommunity property state, own unimproved land that they hold in joint tenancy with rights of survivorship. The land cost $100,000 of which Ethel paid $80,000 and Fred paid$20,000. Ethel died during 2011 when the land was worth$300,000, and
Raff created a joint bank account for himself and his friend’s son, Dave. There is a gift to Dave whena. Raff creates the account.b. Raff dies.c. Dave draws on the account for his own benefit.d. Dave is notified by Raff that the account has been created.
When Jim and Nina became engaged in April 2010, Jim gave Nina a ring that had a fair market value of $50,000.After their wedding in July 2010, Jim gave Nina $75,000 in cash so that Nina could have her own bank account. Both Jim and Nina are US citizens. What was the amount of Jim’s 2010 marital
Jan, an unmarried individual, gave the following outright gifts in 2010:Donee Amount Use by donee Jones $15,000 Down payment on house Craig 14,000 College tuition Kande 5,000 Vacation trip Jan’s 2010 exclusions for gift tax purposes should totala. $32,000b. $31,000c. $29,000d. $18,000
On July 1, 2010, Vega made a transfer by gift in an amount sufficient to require the filing of a gift tax return.Vega was still alive in 2011. If Vega did not request an extension of time for filing the 2010 gift tax return, the due date for filing wasa. March 15, 2011.b. April 15, 2011.c. June 15,
Which of the following requires filing a gift tax return, if the transfer exceeds the available annual gift tax exclusion?a. Medical expenses paid directly to a physician on behalf of an individual unrelated to the donor.b. Tuition paid directly to an accredited university on behalf of an
Under the unified rate schedule for 2011,a. Lifetime taxable gifts are taxed on a noncumulative basis.b. Transfers at death are taxed on a noncumulative basis.c. Lifetime taxable gifts and transfers at death are taxed on a cumulative basis.d. The gift tax rates are 5% higher than the estate tax
During 2010, Blake transferred a corporate bond with a face amount and fair market value of $20,000 to a trust for the benefit of her sixteen-year old child. Annual interest on this bond is $2,000, which is to be accumulated in the trust and distributed to the child on reaching the age of
In 2011, Sayers, who is single, gave an outright gift of$50,000 to a friend, Johnson, who needed the money to pay medical expenses. In filing the 2011 gift tax return, Sayers was entitled to a maximum exclusion ofa. $0b. $12,000c. $13,000d. $50,000
Steve and Kay Briar, US citizens, were married for the entire 2010 calendar year. In 2010, Steve gave a $30,000 cash gift to his sister. The Briars made no other gifts in 2010. They each signed a timely election to treat the$30,000 gift as made one-half by each spouse. Disregarding the applicable
On April 1, 2010, in connection with a recapitalization of Oakbrook Corporation, Mary Roberts exchanged 500 shares that cost her $95,000 for 1,000 shares of new stock worth $91,000 and bonds in the principal amount of $10,000 with a fair market value of $10,500. What is the amount of Roberts’
In 2008, Celia Mueller bought a $1,000 bond issued by Disco Corporation for $1,100. Instead of paying off the bondholders in cash, Disco issued 100 shares of preferred stock in 2011 for each bond outstanding. The preferred stock had a fair market value of $15 per share. What is the recognized gain
Claudio Corporation and Stellar Corporation both report on a calendar-year basis. Claudio merged into Stellar on June 30, 2010. Claudio had an allowable net operating loss carryover of $270,000. Stellar’s taxable income for the year ended December 31, 2010, was $360,000 before consideration of
Which one of the following is not a corporate reorganization as defined in the Internal Revenue Code?a. Stock redemption.b. Recapitalization.c. Mere change in identity.d. Statutory merger.
With regard to corporate reorganizations, which one of the following statements is correct?a. A mere change in identity, form, or place of organization of one corporation does not qualify as a reorganization.b. The reorganization provisions cannot be used to provide tax-free treatment for corporate
Which one of the following is a corporate reorganization as defined in the Internal Revenue Code?a. Mere change in place of organization of one corporation.b. Stock redemption.c. Change in depreciation method from accelerated to straight-line.d. Change in inventory costing method from FIFO to LIFO.
Pursuant to a plan of corporate reorganization adopted in July 2010, Gow exchanged 500 shares of Lad Corp.common stock that he had bought in January 2007 at a cost of $5,000 for 100 shares of Rook Corp. common stock having a fair market value of $6,000. Gow’s recognized gain on this exchange
In a type B reorganization, as defined by the Internal Revenue Code, the I. Stock of the target corporation is acquired solely for the voting stock of either the acquiring corporation or its parent.II. Acquiring corporation must have control of the target corporation immediately after the
Ace Corp. and Bate Corp. combine in a qualifying reorganization and form Carr Corp., the only surviving corporation.This reorganization is tax-free to the Shareholders Corporationsa. Yes Yesb. Yes Noc. No Yesd. No No
Jaxson Corp. has 200,000 shares of voting common stock issued and outstanding. King Corp. has decided to acquire 90% of Jaxson’s voting common stock solely in exchange for 50% of its voting common stock and retain Jaxson as a subsidiary after the transaction. Which of the following statements is
Brooke, Inc., an S corporation, was organized on January 2, 2010, with two equal stockholders who materially participate in the S corporation’s business. Each stockholder invested $5,000 in Brooke’s capital stock, and each loaned$15,000 to the corporation. Brooke then borrowed $60,000 from a
Which of the following is not a requirement for a corporation to elect S corporation status (Subchapter S)?a. Must be a member of a controlled group.b. Must confine stockholders to individuals, estates, and certain qualifying trusts.c. Must be a domestic corporation.d. Must have only one class of
An S corporation maya. Have both common and preferred stock outstanding.b. Have a partnership as a shareholder.c. Have a nonresident alien as a shareholder.d. Have as many as 100 shareholders.
An S corporation is not permitted to take a deduction fora. Compensation of officers.b. Interest paid to individuals who are not stockholders of the S corporation.c. Charitable contributions.d. Employee benefit programs established for individuals who are not stockholders of the S corporation.
If a calendar-year S corporation does not request an automatic six-month extension of time to file its income tax return, the return is due bya. January 31.b. March 15.c. April 15.d. June 30.
An S corporation’s accumulated adjustments account, which measures the amount of earnings that may be distributed tax-freea. Must be adjusted downward for the full amount of federal income taxes attributable to any taxable year in which the corporation was a C corporation.b. Must be adjusted
An S corporation may deducta. Foreign income taxes.b. A net Section 1231 loss.c. Investment interest expense.d. The amortization of organizational expenditures.
With regard to S corporations and their stockholders, the “at risk” rules applicable to lossesa. Depend on the type of income reported by the S corporation.b. Are subject to the elections made by the S corporation’s stockholders.c. Take into consideration the S corporation’s ratio of debt
Which one of the following will render a corporation ineligible for S corporation status?a. One of the stockholders is a decedent’s estate.b. One of the stockholders is a bankruptcy estate.c. The corporation has both voting and nonvoting common stock issued and outstanding.d. The corporation has
A calendar-year corporation whose status as an S corporation was terminated during 2010 must wait how many years before making a new S election, in the absence of IRS consent to an earlier election?a. Can make a new S election for calendar year 2010.b. Must wait three years.c. Must wait five
Bern Corp., an S corporation, had an ordinary loss of$36,500 for the year ended December 31, 2010. At January 1, 2010, Meyer owned 50% of Bern’s stock. Meyer held the stock for forty days in 2010 before selling the entire 50%interest to an unrelated third party. Meyer’s basis for the stock was
A corporation that has been an S corporation from its inception may Have both passive and nonpassive income Be owned by a bankruptcy estatea. No Yesb. Yes Noc. No Nod. Yes Yes
If an S corporation has no accumulated earnings and profits, the amount distributed to a shareholdera. Must be returned to the S corporation.b. Increases the shareholder’s basis for the stock.c. Decreases the shareholder’s basis for the stock.d. Has no effect on the shareholder’s basis for
Which of the following conditions will prevent a corporation from qualifying as an S Corporation?a. The corporation owns 100% of the stock of a C corporation.b. The corporation is a partner in a partnership.c. 30% of the corporation’s stock is held by a voting trust.d. The corporation has common
The Haas Corp., a calendar-year S corporation, has two equal shareholders. For the year ended December 31, 2010, Haas had income of $60,000, which included $50,000 from operations and $10,000 from investment interest income.There were no other transactions that year. Each shareholder’s basis in
An S corporation has 30,000 shares of voting common stock and 20,000 shares of nonvoting common stock issued and outstanding. The S election can be revoked voluntarily with the consent of the shareholders holding, on the day of the revocation, Shares of voting stock Shares of nonvoting stocka. 0
On February 10, 2010, Ace Corp., a calendar-year corporation, elected S corporation status and all shareholders consented to the election. There was no change in shareholders in 2010. Ace met all eligibility requirements for S status during the preelection portion of the year. What is the earliest
As of January 1, 2010, Kane owned all the 100 issued shares of Manning Corp., a calendar-year S corporation. On the 40th day of 2010, Kane sold twenty-five of the Manning shares to Rodgers. For the year ended December 31, 2010(a 365-day calendar year), Manning had $73,000 in nonseparately stated
Bristol Corp. was formed as a C corporation on January 1, 2000, and elected S corporation status on January 1, 2008. At the time of the election, Bristol had accumulated C corporation earnings and profits that have not been distributed.Bristol has had the same twenty-five shareholders throughout
Zinco Corp. was a calendar-year S corporation.Zinco’s S status terminated on April 1, 2010, when Case Corp. became a shareholder. During 2010 (365-day calendar year), Zinco had nonseparately computed income of$310,250. If no election is made by Zinco, what amount of the income, if any, should be
A shareholder’s basis in the stock of an S corporation is increased by the shareholder’s pro rata share of income from Tax-exempt interest Taxable interesta. No Nob. No Yesc. Yes Nod. Yes Yes
Village Corp., a calendar-year corporation, began business in 2004. Village made a valid S Corporation election on September 5, 2010, with the unanimous consent of its shareholders. The eligibility requirements for S status continued to be met throughout 2010. On what date did Village’s S status
Dart Corp., a calendar-year corporation, was formed in 2000 and made an S corporation election in 2002 that is still in effect. Its books and records for 2010 reflect the following information:Accumulated earnings and profits at 1/1/10 $90,000 Accumulated adjustments account at 1/1/10 50,000
Which one of the following statements concerning the eligibility requirements for S corporations is not correct?a. An S corporation is permitted to own 90% of the stock of a C corporation.b. An S corporation is permitted to own 100% of the stock of another S corporation.c. An S corporation is
Dart Corp., a calendar-year S corporation, had 60,000 shares of voting common stock and 40,000 shares of nonvoting common stock issued and outstanding. On February 23, 2011, Dart filed a revocation statement with the consent of shareholders holding 30,000 shares of its voting common stock and
Graphite Corp. has been a calendar-year S corporation since its inception on January 2, 2006. On January 1, 2010, Smith and Tyler each owned 50% of the Graphite stock, in which their respective bases were $12,000 and $9,000. For the year ended December 31, 2010, Graphite had $80,000 in ordinary
Beck Corp. has been a calendar-year S corporation since its inception on January 2, 2006. On January 1, 2010, Lazur and Lyle each owned 50% of the Beck stock, in which their respective tax bases were $12,000 and $9,000. For the year ended December 31, 2010, Beck had $81,000 in ordinary business
Lane Inc., an S corporation, pays single coverage health insurance premiums of $4,800 per year and family coverage premiums of $7,200 per year. Mill is a 10%shareholder-employee in Lane. On Mill’s behalf, Lane pays Mill’s family coverage under the health insurance plan.What amount of insurance
Baker, an individual, owned 100% of Alpha, an S corporation.At the beginning of the year, Baker’s basis in Alpha Corp. was $25,000. Alpha realized ordinary income during the year in the amount of $1,000 and a long-term capital loss in the amount of $3,000 for this year. Alpha distributed $30,000
Stahl, an individual, owns 100% of Talon, an S corporation.At the beginning of the year, Stahl’s basis in Talon was $65,000. Talon reported the following items from operations during the current year:Ordinary loss $10,000 Municipal interest income 6,000 Long-term capital gain 4,000 Short-term
Daystar Corp. which is not a mere holding or investment company, derives its income from consulting services.Daystar had accumulated earnings and profits of $45,000 at December 31, 2009. For the year ended December 31, 2010, it had earnings and profits of $115,000 and a dividends-paid deduction of
The minimum accumulated earnings credit isa. $150,000 for all corporations.b. $150,000 for nonservice corporations only.c. $250,000 for all corporations.d. $250,000 for nonservice corporations only.
In determining accumulated taxable income for the purpose of the accumulated earnings tax, which one of the following is allowed as a deduction?a. Capital loss carryover from prior year.b. Dividends received deduction.c. Net operating loss deduction.d. Net capital loss for current year.
Where passive investment income is involved, the personal holding company tax may be imposeda. On both partnerships and corporations.b. On companies whose gross income arises solely from rentals, if the lessors render no services to the lessees.c. If more than 50% of the company is owned by five or
The accumulated earnings taxa. Depends on a stock ownership test based on the number of stockholders.b. Can be avoided by sufficient dividend distributions.c. Is computed by the filing of a separate schedule along with the corporation’s regular tax return.d. Is imposed when the entity is
Kee Holding Corp. has eighty unrelated equal stockholders.For the year ended December 31, 2010, Kee’s income comprised the following:Net rental income $ 1,000 Commissions earned on sales of franchises 3,000 Dividends from taxable domestic corporations 90,000 Deductible expenses for 2010 totaled
The accumulated earnings taxa. Should be self-assessed by filing a separate schedule along with the regular tax return.b. Applies only to closely held corporations.c. Can be imposed on S corporations that do not regularly distribute their earnings.d. Cannot be imposed on a corporation that has
The personal holding company tax may be imposeda. As an alternative tax in place of the corporation’s regularly computed tax.b. If more than 50% of the corporation’s stock is owned, directly or indirectly, by more than ten stockholders.c. If at least 60% of the corporation’s adjusted ordinary
The accumulated earnings tax does not apply toa. Corporations that have more than 100 stockholders.b. Personal holding companies.c. Corporations filing consolidated returns.d. Corporations that have more than one class of stock.
The personal holding company taxa. Qualifies as a tax credit that may be used by partners or stockholders to reduce their individual income taxes.b. May be imposed on both corporations and partnerships.c. Should be self-assessed by filing a separate schedule with the regular tax return.d. May be
Benson, a singer, owns 100% of the outstanding capital stock of Lund Corp. Lund contracted with Benson, specifying that Benson was to perform personal services for Magda Productions, Inc., in consideration of which Benson was to receive $50,000 a year from Lund. Lund contracted with Magda,
The following information pertains to Hull, Inc., a personal holding company, for the year ended December 31, 2010:Undistributed personal holding company income $100,000 Dividends paid during 2010 20,000 Consent dividends reported in the 2010 individual income tax returns of the holders of Hull’s
Kari Corp., a manufacturing company, was organized on January 2, 2010. Its 2010 federal taxable income was$400,000 and its federal income tax was $100,000. What is the maximum amount of accumulated taxable income that may be subject to the accumulated earnings tax for 2010 if Kari takes only the
Arbor Corp. has nine common stockholders. Arbor derives all of its income from investments in stocks and securities, and regularly distributes 51% of its taxable income as dividends to its stockholders. Arbor is aa. Regulated investment company.b. Personal holding company.c. Corporation subject to
Zero Corp. is an investment company authorized to issue only common stock. During the last half of 2010, Edwards owned 240 of the 1,000 outstanding shares of stock in Zero. Another 560 shares of stock outstanding were owned, twenty shares each, by twenty-eight shareholders who are neither related
The accumulated earnings tax can be imposeda. On both partnerships and corporations.b. On companies that make distributions in excess of accumulated earnings.c. On personal holding companies.d. Regardless of the number of stockholders in a corporation.
Dart Corp., a calendar-year domestic C corporation, is not a personal holding company. For purposes of the accumulated earnings tax, Dart has accumulated taxable income for 2010. Which step(s) can Dart take to eliminate or reduce any 2010 accumulated earnings tax?I. Demonstrate that the
Kane Corp. is a calendar-year domestic personal holding company. Which deduction(s) must Kane make from 2010 taxable income to determine undistributed personal holding company income prior to the dividend-paid deduction?Federal income taxes Net long-term capital gain less related federal income
Edge Corp. met the stock ownership requirements of a personal holding company. What sources of income must Edge consider to determine if the income requirements for a personal holding company have been met?I. Interest earned on tax-exempt obligations.II. Dividends received from an unrelated
Mintee Corp., an accrual-basis calendar-year C corporation, had no corporate shareholders when it liquidated in 2010. In cancellation of all their Mintee stock, each Mintee shareholder received in 2010 a liquidation distribution of$2,000 cash and land with a tax basis of $5,000 and a fair market
Carmela Corporation had the following assets on January 2, 2010, the date on which it adopted a plan of complete liquidation:The land was sold on June 30, 2010, to an unrelated party at a gain of $75,000. The inventory was sold to various customers during 2010 at an aggregate gain of $22,500. On
On June 1, 2010, Green Corp. adopted a plan of complete liquidation. On August 1, 2010, Green distributed to its stockholders installment notes receivable that Green had acquired in connection with the sale of land in 2009. The following information pertains to these notes:Green’s basis $ 90,000
Lark Corp. and its wholly owned subsidiary, Day Corp., both operated on a calendar year. In January 2011, Day adopted a plan of complete liquidation. Two months later, Day paid all of its liabilities and distributed its remaining assets to Lark. These assets consisted of the following:Cash $50,000
When a parent corporation completely liquidates its 80%-owned subsidiary, the parent (as stockholder) will ordinarilya. Be subject to capital gains tax on 80% of the longterm gain.b. Be subject to capital gains tax on 100% of the long-term gain.c. Have to report any gain on liquidation as ordinary
Kappes Corp. distributed marketable securities in a pro rata redemption of its stock in a complete liquidation. These securities, which had been purchased in 2004 for $150,000, had a fair market value of $100,000 when distributed. What loss does Kappes recognize as a result of the distribution?a.
Par Corp. acquired the assets of its wholly owned subsidiary, Sub Corp., under a plan that qualified as a tax-free complete liquidation of Sub. Which of the following of Sub’s unused carryovers may be transferred to Par? a. Excess charitable contributions No Net operating loss Yes b. Yes No C. No
What is the usual result to the shareholders of a distribution in complete liquidation of a corporation?a. No taxable effect.b. Ordinary gain to the extent of cash received.c. Ordinary gain or loss.d. Capital gain or loss.
A corporation was completely liquidated and dissolved during 2011. The filing fees, professional fees, and other expenditures incurred in connection with the liquidation and dissolution area. Deductible in full by the dissolved corporation.b. Deductible by the shareholders and not by the
In 2011, Kara Corp. incurred the following expenditures in connection with the repurchase of its stock from shareholders to avert a hostile takeover:Interest on borrowings used to repurchase stock $100,000 Legal and accounting fees in connection with the repurchase 400,000 The total of the above
How does a noncorporate shareholder treat the gain on a redemption of stock that qualifies as a partial liquidation of the distributing corporation?a. Entirely as capital gain.b. Entirely as a dividend.c. Partly as capital gain and partly as a dividend.d. As a tax-free transaction.
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