An individual taxpayer has negative taxable income for the year. In calculating the net operating loss created, which of the following expenses or losses will be added back to the negative taxable income?

A. nonbusiness deductions in excess of nonbusiness income
B. capital losses
C. both of the above
D. none of the above


Answer: C

Business

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Which set of multiplicities correctly shows the relationship between the Cash Receipts table and the Sale table for an organization that allows customers to buy on credit and pay in multiple installments?

A. Cash Receipts (0..N) - Sale (1..1). B. Cash Receipts (1..1) - Sale (N..M). C. Cash Receipts (1..1) - Sale (1..1). D. Cash Receipts (1..N) - Sale (0..N).

Business

Which of the following business developments are likely to occur in the years ahead?

A) lessened government intervention efforts with business B) increased product safety and quality C) thinking locally and acting globally D) improved services in underserved regions

Business

The main disadvantage of the direct method of reporting cash flows from operating activities is that the necessary data are often costly to accumulate

Indicate whether the statement is true or false

Business

Read the t statistic from the t distribution table and choose the correct answer. For a one-tailed test (lower tail), using a sample size of 14, and at the 5% level of significance, t =

A. 1.771. B. 1.761. C. -1.771. D. -1.762.

Business