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1.Which one of the following types of organizations qualifies as an organization exempt from income tax?

a.An "action" organization established for the purpose of influencing legislation pertaining to protection of animal rights.

b.An organization whose purpose is to foster national or international amateur sports competition by providing athletic facilities and equipment.

c.A social club organized and operated exclusively for the pleasure and recreation of its members, supported solely by membership fees, dues, and assessments.

d.All "feeder" organizations, primarily conducting business for profit, but distributing 100% of their profits to organizations exempt from income tax.

答案：C

2.A tax return preparer is subject to a penalty for knowingly or recklessly disclosing corporate return information, if the disclosure is made:

a. To enable the tax processor to electronically compute the taxpayer\'s liability.

b. To enable a third party to solicit business from the taxpayer.

c. Under an administrative order by a state agency that registers tax return preparers.

d. For peer review.

答案：B

3.A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:

a. Audit the corporate records.

b. Examine business operations.

c. Make reasonable inquiries when taxpayer information appears incorrect.

d. Copy all underlying documents.

答案：C

4.Stone engaged Parker to perform personal services for $1,000 a month for a period of 3 months. The contract was entered into orally on August 1, year 1, and performance was to commence on January 1, year 2. On September 15, year 1, Parker anticipatorily repudiated the contract. As a result, Stone can

A. Obtain specific performance.

B. Not assign her rights to damages under the contract to a third party.

C. Be relieved from payment for the contract.

D. Not enforce the contract against Parker since the contract is oral.

答案：C

5.An instrument that is otherwise negotiable on its face states “Pay to Jenny Larson.” Which of the following statements is (are) correct?

I. It is negotiable if it is a check.

II. It is negotiable if it is a draft drawn on a corporation.

III. It is negotiable if it is a promissory note.

A. I only.

B. I and II only.

C. II and III only.

D. I, II, and III.

答案：A

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