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1、11-1CHAPTER 11INVESTOR LOSSESInstructor: The test items in both the print Test Bank and ExamView test-creation software are numbered by question type within each chapter. Thus, users of ExamView can more easily preview their selections using the printed Test Bank in the same numbering system.Learnin
2、g Objective, Level of Difficulty, Estimated Time to Completion, and the AACSBs and AICPAs Core Competencies for each test item are located within the item itself.Status: Q/PQuestion/ Present in PriorProblem Topic Edition EditionTRUE OR FALSE1 At-risk limitation New2 At-risk increases and decreases U
3、nchanged 23 Disallowed losses due to at-risk rule Unchanged 34 At-risk and debt Unchanged 45 At-risk and recapture of losses Unchanged 56 Sale of passive activity with suspended loss New7 Sale of passive activity: use of suspended credits Unchanged 78 Passive loss rules: personal service corporation
4、 Unchanged 89 Passive loss rules: personal service corporation Unchanged 910 Passive loss rules: closely held C corporation Unchanged 1011 Passive loss rules: closely held C corporation Unchanged 1112 Passive or active: two activities New13 Passive or active: two activities Unchanged 1314 Material p
5、articipation: 500-hour test New15 Material participation hours Unchanged 1516 Material participation hours Unchanged 1617 Material participation: significant participation test New18 Hours of participation: significant participation Unchanged 1819 Hours of participation: significant participation Un
6、changed 1920 Participation defined Unchanged 2021 Hours of participation: spousal participation Unchanged 2122 Hours of participation: spousal participation Unchanged 2223 Material participation: activity not treated as rental Unchanged 2324 Active participation in real estate rental activity New25
7、Real estate rental exception New26 Services of employee in real estate business Unchanged 2627 Real estate rental exception Unchanged 2728 Real estate rental exception Unchanged 2811-2 2010 Comprehensive Volume/Test BankStatus: Q/PQuestion/ Present in PriorProblem Topic Edition Edition29 Real estate
8、 rental exception: limitation Unchanged 2930 Real estate rental exception: limitation Unchanged 3031 Real estate rental exception: limitation New32 Death and suspended losses Unchanged 3233 Gift of passive activity with suspended loss Unchanged 3334 Installment sale of passive activity with suspende
9、d Unchanged 34loss35 Nontaxable exchange of passive activity with Unchanged 35suspended loss36 Net investment income computation Unchanged 3637 Net investment income computation Unchanged 3738 Net investment income and capital gains New39 Carryforward of excess investment interest Unchanged 39MULTIP
10、LE CHOICE1 At-risk limits Modified 12 At-risk limits Modified 23 At-risk limits New4 AGI and passive loss Modified 45 Two passive activities: net loss New6 AGI and passive loss Unchanged 67 Sale of passive activity with suspended loss New8 Determine suspended losses: three activities New9 Corporate
11、passive losses Modified 910 Passive loss rules: personal service corporation New11 Single or separate activities Modified 1112 Owner of multiple businesses Unchanged 1213 Determination of appropriate economic unit Unchanged 1314 Determination of appropriate economic unit Unchanged 1415 Grouping of r
12、ental and nonrental activities New16 Material participation Unchanged 1617 Hours of participation Unchanged 1718 Hours of participation: four activities Unchanged 1819 Hours of participation: five activities New20 Significant versus material participation Unchanged 2021 Treatment of retired business
13、 owners losses Modified 2122 Treatment of retired business owners losses Modified 2223 Hours of participation: two activities Unchanged 2324 Hours of participation: two activities Unchanged 2425 Passive activity determination Modified 2526 Two activities: at-risk and passive loss limits Unchanged 26
14、27 At-risk and passive activity limits: interaction Unchanged 2728 At-risk and passive activity limits: interaction New29 At-risk and passive activity limits: interaction Unchanged 2930 At-risk and passive activity limits: interaction Unchanged 3031 At-risk and passive activity limits: interaction M
15、odified 31Status: Q/PQuestion/ Present in PriorInvestor Losses 11-3Problem Topic Edition Edition32 Two businesses owned: real property trade or Unchanged 32business33 Rental activity determination Unchanged 3334 Real estate rental exception Unchanged 3435 Real estate rental exception New36 Passive l
16、osses at death New37 Gift of passive activity Unchanged 3738 Disposition of passive interests Unchanged 3839 Investment interest deduction Unchanged 3940 Investment interest deduction NewMATCHING1-5 Definition of terms Unchanged 16-11 Disposition of passive activity Unchanged 2PROBLEMS1 At-risk limitation Unchanged 12 At-risk limitation Unchanged 23 At-risk limitation New4 Passive, active, portfolio income of individual Unchanged 45 Sale of passive a
