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2016年美國CPA練習題精選：Regulation 19
The self-employment tax is:
a. Fully deductible in determining net income from self-employment.
b. One-half deductible from gross income in arriving at adjusted gross income.
c. Not deductible.
d. Fully deductible as an itemized deduction.
答案：B
Explanation
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "d" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
【我要糾錯】 責任編輯：小瑩子
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