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USCPA精選習(xí)題34：Regulation
耐心是一切聰明才智的基礎(chǔ)。堅(jiān)持每天做題，考試多加分！平時(shí)大家要注意多理解、多總結(jié)，腳踏實(shí)地的把每一個(gè)知識(shí)點(diǎn)鞏固好。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA：REG習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績。
The credit for prior year alternative minimum tax liability may be carried:
a. Back to the 3 preceding years or carried forward for a maximum of 5 years.
b. Forward indefinitely.
c. Back to the 3 preceding years.
d. Forward for a maximum of 5 years.
【正確答案】B
【答案解析】
Choice "b" is correct. Alternative minimum tax (AMT) paid can be claimed as a credit against other years if the tax was paid on items that increased AMT that year but will reverse in later years. The concept is the same as deferred taxes for financial accounting purposes. The credit is carried forward indefinitely.
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