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2016美國注冊會計師Regulation模擬試題（3）
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網校為美國注冊會計師考生整理的習題，希望對大家有所幫互助！
In a "like-kind" exchange of an investment asset for a similar asset that will also be held as an investment, no taxable gain or loss will be recognized on the transaction if both assets consist of:
a. Convertible debentures.
b. Convertible preferred stock.
c. Rental real estate located in different states.
d. Partnership interests.
答案：C
Explanation
Choice "c" is correct. No taxable gain or loss will be recognized on a like-kind exchange if both assets are tangible property. Rental real estate located in different states qualifies for a like-kind exchange.
Choices "a", "b", and "d" are incorrect. In order to meet the "like-kind exchange" requirements for nonrecognition of gain or loss, the property exchanged must be tangible property. Convertible debentures, convertible preferred stock, and partnership interests are not considered tangible property.
Exception: If the same class of stock of the same corporation is exchanged, it will qualify for "substituted basis."
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