A retiring partner cannot be discharged from existing liabilities of the partnership except by payment

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False

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A taxpayer had the following income and losses in the current year:Salary$55,000Sold AT&T stock at a loss( 5,000)Lottery prize4,500 Gambling winnings8,000 Gambling losses( 5,000)What is the taxpayer's adjusted gross income?

A. $64,500 B. $62,500 C. $57,500 D. $59,500

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Pizza Company has $70,000 of depreciation expense and is subject to a 30% income tax rate. On an after-tax basis, depreciation results in a:

A. $21,000 inflow. B. $21,000 outflow. C. $49,000 outflow. D. neither an inflow nor an outflow because depreciation is a noncash expense. E. $49,000 inflow.

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Matthew exchanges an investment apartment building for a parcel of land. The apartment building has a fair market value of $80,000 and an adjusted basis of $95,000. The land's value is $60,000. Matthew receives $20,000 cash in the exchange. What is Matthew's recognized gain (loss) on the exchange and his basis in the land? ? Gain (Loss) Recognized  Basis

A. $-0-                             $75,000 B. $(15,000)                    $65,000 C. $(35,000)                    $85,000 D. $20,000                       $30,000 E. $15,000                       $35,000

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A drawback of using proxy servers for online anonymity is the need to rely on the company that operates the proxy servers and its promise to protect its customers' identities

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