1. Under the US Code:

LII

U.S. Code

Title 26

Subtitle A

CHAPTER 1

Subchapter B

What items are specifically included in gross income?

		a) Contributions by employer to accident and health plans.
		b) Recovery of tax benefit items.
		c) Certain personal injury liability assignments.
		d) Unemployment compensation

2) Under

LII

U.S. Code

Title 26

Subtitle A

CHAPTER 1

Subchapter A

PART VI - Altermantive Minimum Tax

What is the AMT taxable income? AMT section 55 (b)(1)(D):

		a) AMT Taxable income increases with items described in section 57: unemployment tax
		b) AMT Taxable income increases with items described in section 58: Kiddie Tax
		c) AMT Taxable income includes adjustments provided in section 56 and section 58, such as the 150-percent declining balance method for certain property and passive activity losses.
		d) AMT Taxable income increases with items described in section 57: tax exempt interests on private activity bonds.

3.Royalties income is included in the calculation of the Net Investment Income Tax.

a) True

b) False