Temp Difference Flashcards by Wenjie Han

Q

Bad debt reserve

A

166

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

State tax deduction

A

164

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Charitable contribution

A

170

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Start-up cost addback/amortization

A

195

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Installment sale

A

453

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Earnout payment

A

1.197-2(f)(2)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Worthless stock

A

165(g)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Success-based fee

A

Rev. Proc. 2011-29

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Accrued audit and tax fee

A

Rev. Ruling 2007-3

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Bond discount or premium

A

171

How well did you know this?

1

Not at all

2

3

4

5

Perfectly