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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. $1,500
B. $2,000
C. $750
D. $300
Answer: A
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
次のうちどれがアジャイルプロジェクトマネージャーの特徴ではありませんか？
A. チーム編成のさまざまな段階でさまざまなリーダーシップスタイルを想定
B. チームメンバーの毎日のタスクを管理します
C. チームが自己管理できるようにします
D. コラボレーションを促進します
Answer: B
NEW QUESTION: 3
次の表に示すAzure仮想マシンを含むAzureサブスクリプションがあります。
次の表に示す設定を使用するように、仮想マシンのネットワークインターフェイスを構成します。
VNET1の設定から、次の図に示すDNSサーバーを構成します。
仮想マシンは、IPアドレスが192.168.10.15のDNSサーバーとIPアドレスが193.77.134.10のDNSサーバーに正常に接続できます。
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
Answer:
Explanation:
Explanation