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U.S.CPA练习题精选：REG 47
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.
【答案解析】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.
【我要纠错】 责任编辑：素su
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