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

question 118

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, 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:

Dissociative Identity Disorder

A severe form of dissociation, a mental process which produces a lack of connection in a person's thoughts, memory, and sense of identity.

Hypnosis

A trance-like state of heightened focus and concentration often used for therapeutic purposes, typically induced by another person.

Role-playing

The act of assuming a role different from one's own life to explore different perspectives or practice skills in a safe environment.

Dissociative Disorders

A group of mental disorders characterized by a disconnection and lack of continuity between thoughts, memories, surroundings, actions, and identity.