在各组单位数的变动按等比例变化时，结构变动影响指数等于1。()

判断题Matt, a U.S.citizen, can exclude all of his $120,000 salary he earned as a bullfighter in Spain where he lived all year, from his U.S.tax return.()

判断题To compute cost depletion, you must know the basis subject to depletion, the recoverable quantity of the natural resource, and the quantity of the natural resource sold during the year.()

判断题Lu-Yin purchased her consulting business with $75,000 of her own funds and she borrowed $125,000 from the local bank.If she is personally responsible for the loan, she is at risk only for $50,000.()此题为判断题(对，错)。

判断题The recognition of a loss realized on an involuntary conversion is mandatory.()

判断题A tax treaty with a foreign country negotiated by the president is considered a legislative source of tax law.()

判断题There must be at least one member of a Limited Liability Company who is personally liable for the debts of the business.()

判断题A tax is an enforced contribution used to finance the functions of government.()

判断题Mercedes has a net long-term capital gain of $3,000 and a net short-term capital loss of $10,000.She can deduct $3,000 of the $7,000 net loss as a deduction for adjusted gross income in the current year.She must defer realizing any tax benefit from the remaining $4,000 loss until the next year.()此题为判断题(对，错)。

判断题Adam Smith identified efficient, certainty, convenience, and economy as the four basic requirements for a good tax system.()

判断题Under the pay－as－you－go concept, the tax base used to compute the taxpayer’s income tax liability is a net income number.()

判断题The first step in tax research is to locate the relevant legal authorities.()

判断题Patrick ran up a large credit card debt.Since the bank wanted to keep Patrick’s account they forgave $5,000 of his balance.Patrick was solvent before and after the forgiveness.He has to include the $5,000 in his income.()此题为判断题(对，错)。

判断题50% of the self－employment tax is deductible as an itemized deduction from adjusted gross income.()

判断题A guaranty contract between people with no bad credit history can be oral.()

判断题A finance lease involves a lessor leasing money to a lessee.()