Which, If Any, of the Following Provisions Cannot Be Justified

question 139

Multiple Choice

Which, if any, of the following provisions cannot be justified as mitigating the effect of the annual accounting period concept?

• A)Nonrecognition of gain allowed for involuntary conversions.
• B)Net operating loss carryback and carryover provisions.
• C)Carry over of excess charitable contributions.
• D)Use of the installment method to recognize gain.
• E)Carry over of excess capital losses.

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Definitions:

Overregularization

A linguistic process in child language development where children apply general grammatical rules too broadly, often leading to grammatical errors.

Underextension

A cognitive error in language acquisition where a child applies a word too narrowly, limiting its use to a single object rather than to all objects of the same category.

Items of Clothing

Articles or pieces of material worn on the body to protect or adorn.

Receptive Vocabularies

The set of words a person understands when heard or read, as opposed to expressive vocabulary, which consists of words a person uses in speech or writing.