Which of the Following Is Unnecessary to Allow an Accrual-Method

question 82

Multiple Choice

Which of the following is unnecessary to allow an accrual-method corporation to deduct charitable contributions before actually paying the contribution to charity?

• A) Approval of the payment from the board of directors.
• B) Approval from the IRS prior to making the contribution.
• C) Payment made within two and one-half months of the tax year end.
• D) All of these are necessary.

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Definitions:

Fluid Intelligence

The ability to reason and solve new problems independently of previously acquired knowledge.

Intelligence Gene

A hypothetical gene proposed to have a significant impact on an individual's intelligence, although intelligence is influenced by many genetic and environmental factors.

Prenatal Factors

Aspects that influence an individual's development before birth, including maternal health, nutrition, and exposure to toxins.

Postnatal Factors

Influences or events that affect an individual after birth.