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USCPA精选习题30：Regulation
耐心是一切聪明才智的基础。坚持每天做题，考试多加分！平时大家要注意多理解、多总结，脚踏实地的把每一个知识点巩固好。正保会计网校为大家整理了USCPA：REG习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
he alternative minimum tax (AMT) is computed as the:
a. The tentative AMT plus the regular tax.
b. Excess of the tentative AMT over the regular tax.
c. Lesser of the tentative AMT or the regular tax.
d. Excess of the regular tax over the tentative AMT.
【正确答案】B
【答案解析】
Choice "b" is correct. The alternative minimum tax (AMT) is computed as the excess of tentative AMT over the regular tax.
Choice "d" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the other way around.
Choice "a" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the sum of the tentative AMT plus the regular tax.
Choice "c" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the lesser of AMT or regular tax.
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