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USCPA精選習題74：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網校為大家整理了USCPA精選習題74：Regulation，希望大家利用好這些內容。
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.
【正確答案】c
【答案解析】
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.
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