Which, If Any, of the Following Provisions of the Tax

question 23

Multiple Choice

Which, if any, of the following provisions of the tax law cannot be justified as promoting administrative feasibility (simplifying the task of the IRS) ?

• A) Penalties are imposed for failure to file a return or pay a tax on time.
• B) Prepaid income is taxed in the year received and not in the year earned.
• C) Annual adjustments for indexation increases the amount of the standard deduction allowed.
• D) Personal casualty losses in Federally-declared disaster areas must exceed 10% of AGI to be deductible.
• E) A deduction is allowed for charitable contributions.

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Definitions:

Secondary

Pertaining to the next level of importance or development, often used in education to describe high schools.

Mistreated Children

Children who have experienced physical, emotional, or sexual abuse, or neglect by caregivers.

Unemployed

The status of an individual who is capable of working and is seeking work but is unable to find employment.

SES

Abbreviation for Socioeconomic Status, a measure of an individual's or family's economic and social position compared to others, based on income, education, and occupation.