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USCPA精選習題22：Regulation
關于堅持，堅持是所有事情成功的必要條件，沒有失敗只有堅持不下去，每次想放棄的時候告訴自己沒準就差倒計時一點堅持，奇跡真的會發生。正保會計網校為大家整理了USCPA：Regulation習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
The self-employment tax is:
A.Fully deductible as an itemized deduction.
B.One-half deductible from gross income in arriving at adjusted gross income .
C.Not deductible.
D.Fully deductible in determining net income from self-employment.
【正確答案】B
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "d" 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.
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