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:

Ethmoid

The ethmoid bone is a spongy, cuboid-shaped bone situated between the eyes and forming part of the cranial base and the nasal cavity walls.

Lacrimal

Related to tears or the glands that produce tears.

Superior Articular Facet

The upper part of a vertebra that connects with an adjacent vertebra, contributing to the spine's flexibility and movement.

Posterior Sacral Foramina

Posterior sacral foramina are openings on the dorsal side of the sacrum that allow for the passage of nerves and blood vessels to the pelvic organs and lower limbs.