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.()

判断题The UCC statutes of limitations cannot be reduced by the contracting parties.()

判断题人力资源经理在进行继任计划时，主要是在了解其以往管理绩效的基础上，使用主观经验判断来进行规划。()