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2016年美国CPA模拟试题：Regulation（四）
为了帮助广大美国注册会计师考生备考，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
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.
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