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2016年美國(guó)CPA模擬試題：Regulation（四）
為了幫助廣大美國(guó)注冊(cè)會(huì)計(jì)師考生備考，如下是網(wǎng)校為美國(guó)注冊(cè)會(huì)計(jì)師考生整理的習(xí)題，希望對(duì)大家有所幫互助！
Salud Welfare Associates is an exempt organization that operates under a corporate charter granted by the state in which Salud's principal office is located. Salud's tax on unrelated business taxable income is:
a. Computed at rates applicable to trusts.
b. Credited against the tax on recognized gains.
c. Computed at corporate income tax rates.
d. Abated.
答案：C
Explanation
Rule: Unless the organization is taxable as a trust, its unrelated business taxable income is subject to regular corporate taxes.
Choice "c" is correct. Salud's tax on unrelated business taxable income is computed at corporate income tax rates.
Choices "d", "b", and "a" are incorrect, per the above explanation.
正保會(huì)計(jì)網(wǎng)校美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)課程>>
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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