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PLEASE ANSWER ALL VISIBLE QUESTIONS, THANKS / Take Test Final Examinati x ) G 83

ID: 2589309 • Letter: P

Question

PLEASE ANSWER ALL VISIBLE QUESTIONS, THANKS

/ Take Test Final Examinati x ) G 83 https//bb.uhd.edu/webapps/as hjsp?course.assessment id- 113785 1&course; id-550671&content; id- 18194CSearch Show Timer Question Completion Status mandatory i.e. cannot be recognized). QUESTION 21 2 pointsSave Answer The rules regarding Section 1231 of the Internal Revenue Code treatment apply to all business property. True O False QUESTION 22 2 points Save Answer Section 1231 of the Internal Revenue Code property generally includes certain "purchased" Intangible Assets (such as Patents and Goodwil) that are eligible for amortization and held for more than one (1) year. o False QUESTION 23 2 points Save Answer Section 1231 of the Internal Revenue Code property generally does "not" include Accounts Receivable arising in the ordinary course of business. O False O True Click Save and Submit to save and submit. Click Save All Answers to save all answers Save All Answers Save and Submit 10:53 PMM ^ 40) 12/6/2017

Explanation / Answer

Answers 21 : True

The rules regarding Section 1231 of the Internal Revenue Code treatment apply to all business property. And business property means the real or depreciable property used in a trade or business or to earn income and held for over one year and it includes building, machinery, land, timber and other natural resources, unharvested crop, cattle, livestock and leasehold that holds more than 1 year, intangible assets that were purchased rather than created, such as patents, copyrights, or goodwill but it does not include poultry, trademarks or inventory, personal property such as building.

Answer 22 : True

Section 1231 of the Internal Revenue Code property genernally includes certain 'purchased' Intangible Asset (such as Patents and Goodwill) that are eligible for amortization and held for more than one year.

Section 1231 property includes the intangible assets that were purchased rather than created, such as patents, copyrights, or goodwill but does not include intangible assets that were created by the taxpayer, such as copyrights, or, since intangible assets created by the taxpayer are not treated as capital assets.

Answer 23 : True

Section 1231 of the Internal Revenue Code property genernally does not include Account Receivable arising in the ordinary course of business.

Section 1231 is applicable only to the depreciable property or real property used in business or to earn income, such as machinery and equipment, buildings, and land but it does not include the account receivable.

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