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NEW QUESTION: 1
Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January
1, 2001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value (FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62 per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for
2003?
A. $750
B. $300
C. $2,000
D. $1,500
Answer: D
Explanation:
Explanation
Choice "c" is correct. The receipt of a nontaxable stock dividend will require the shareholder to spread the basis of his original shares over both the original shares and the new shares received, resulting in the same total basis but a lower basis per share of stock helD. Therefore, Allen's total basis remains the same, $10,000, but is now split between 200 shares (a 2-for-1 split and he originally owned 100 shares).
Therefore, his basis per share goes from $100/share ($10,000/100) to $50/share ($10,000/200).
Consequently, his basis in the 100 shares sold is 100 x $50 = $5,000. Calculate his gain as follows:
Choices "a", "b", and "d" are incorrect.
NEW QUESTION: 2
2つの会社間の相互の災害復旧契約の監査中に、情報システム監査人は次のことに最も関係します。
A. 緊急時のリソースの割り当て
B. ISポリシーと手順の違い
C. システムテストの頻度
D. ハードウェアとソフトウェアの互換性の維持
Answer: B
NEW QUESTION: 3
標準のSAP構成で、 "Reports to"関係を使用できるオブジェクトはどれですか。
この質問には2つの正解があります。
応答：
A. ポジション
B. 仕事
C. 組織ユニット
D. 人
Answer: A,C
NEW QUESTION: 4
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A. ONTAP Cloud deployed as a single instance on Microsoft Azure
B. ONTAP Cloud deployed as an HA pair on IBM Cloud
C. ONTAP Cloud deployed as an HA pair on Amazon Web Services
D. ONTAP Cloud deployed as an HA pair on VMware
Answer: A,C
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