Page 1

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



     



                    

$ %  

'    

)    ,     - *  

           !!!!           "            "             #             &   $    (  (      #           *    +       

                                  &                

!!!!

!!!! !!!! !!!! !!!! !!!!

1

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



            .  /"

%  &     0 

            

    "           "    # #      $  1 "  2   3     4   "     "  '  5   1     #   "      6"   +         ) 7 " 8  *                          , 1               - 1                   9  0                   :  "                           "      ; 1 3    +        "                 

"               

!!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!!

2

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$

             " 1   &   "   *  $ = #     '  " "   ) 5      ,   *  -       9  1 "    :   1 & 

'

!!!! !!!! !!!!

!!!! !!!! !!!! !!!!

%

%

@     5     "    A;(;;;       $     

A (;;; @       +  A (;;;     ?                  

-

!!!!

  " "      #           #                    

,

!!!!

>       (          ?             

)

#            #        "         <    #     "  #       

      "  #          4     "                 "          (                     " "                   3      #                            " 6               # 

%

>       (    6   "  #       +          "                

%

3

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9

 "        "(      "   #             

:

%

5 <      

   # +           5 <               +   ? + (  #                 

%

;    +          "      6                " (          #  "        

%

 >   "   (   # #   #               

%

  % +                           >   

   ( % +        #      

%

$  2     "   +  &   $ *"  #     

 "    +   #   (              + # #       

%

' >  = #    (   3         #              

%

) 5     #   #   # + . #            "    #     # +  

%

,   ? <        "  "                         

%

4

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-   #         "     6  "           # "  #        

%

9     #      "      

%

: =                         (              5  " "       ? 7      &  1 "    *   B 8   ; .           C +  )      ?    "        ?              .           5  " "       ? 7      &  1 "    *   B 8                     "             5  " "       ? 7      &  1 "    *   B 8    .       "      .  A;(;;;                 A9(;;; .               5  " "       ? 7      &  1 "    *   B 8  

5

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$ =         #   6                    5  " "       ? 7      &  1 "    *   B 8   '   A9();; #      +(             " (   6   + 6                  5  " "       ? 7      &  1 "    *   B 8   ) @  (        (            ;    (          6       

# D.   )( ; E =  (  (      @      F   " "     5                &   B 8   *     &   ,  1.                    #   #  (  (    F    B 8 5  5   1   .  /"

%  &  " "    *     -  #                "                   5  " "       ? 7      &  1 "    *   B 8  

6

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9 G  "   A (;;;          #      G 4         # G # +  =  (  (       # G  "     F        5  " "       ? 7      &  1 "    *   B 8   : 2         #         "             5  " "       ? 7      &  1 "    * 5      $;    ;;    0(   A9(;;;    3  A (;;;           # A,(;;;             5  " "       ? 7      &  1 "    * 5      $                                 G

&    "    * 5   

 /     

 5 .   ( (  G  

  .   ( (  G  

 & .     

 * .   ( ( (  G  



7

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$  =   # H          F   

    @            A )    #   5       1 9:         "    * @      A

 /     

 5 /     

  .     

 & .   ( (   

 * 2       

 $$ .      "       "                           "  #  F        5  "     *   &   B 8   * = #     $' # "               3   #             " "     5 = #            &  1 "    * 5      $) . 3  #     +     #         =  (  (       #     "       5  F   " "     5     &            &       *   B 8   $, =   #  H    DE            #  "

                F      5  " "      4     & .  /"

%  *  5   1 

8

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$- .        #    # #     .  3     A$(;;;     D.    ( A; (;;;(   <  ( A)(;;;E  #      .       A$(;;;  =   # DE   F    G

 4         B 8   7 " 8    5     

 /     

 5 /     

  .    G  

 & .     

 * .   ( ( (  G  

 $9 =   #     F  .      5     .    &     $:           G

   +                        #  "                    #    

 .     

 5 .     

  /    G  

 & .   ( (  G  

 * .   ( (  G  

 ';           G

                    "                                         .        

 .     

 5 .     

  /    G  

 & .   ( (   

 * .   ( (  G  



9

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

' &   

   (   "  A$)(;;;    #       * "   "    ;I #    5 3                A ;;(;;;   "   A);(;;;       .          A;;(;;;   A);(;;;  "        # "  (    

C A';(;;;       5 3    C A ;(;;;          

 /     

 5 /     

  5     

 & 2      

 '  &   

   ( = "  A$)(;;;    #       * "   "    ;I #       J             A ;;(;;;   "   A);(;;;    K   .          A;;(;;;   A);(;;;  "        # "  ( =

 

C A;(;;;          J C A;(;;;          K

 /     

 5 /     

  5     

 & 2      

 '$   

   ( &       ;I     8     D8E  A;(;;; &   

   ( 8       A9;(;;;  &   # # A)(;;;         &   4         "    8     8        L  5  A,(;;; 5 A )(;;;  A,(;;; & A )(;;;

A (;;; A ,(;;; A;(;;; A;(;;;

'' =      / *  7     %  

   (           A$;(;;; =4      A($;; =                       =  (  (       F        5              &   & *   * .  /" %  &  

10

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

')       &        3               

 )I         #       M ( #  ' (  #        =   #          

F  

        "       

                                

 /     

 5 /     

  5     

 & 2      

 ', 1     * %  (       3               

 )I         #       M ( #  ' (  #        =   #          

F  

            M   1        +              14     '

 /     

 5 /     

  5     

 & 2      

 '- 1   A(;;;     ;  ; (  "    A ;; +   " 

  "    1  =   #                #  ;           F     5  5   1     1 &      *  "   '9                  "            +               "       (     +                =          F    B 8   5     &          & .  /" %  &  *        

11

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

': .  #  ( #          C    "    A);(;;;  A,;(;;; 5  .           + (  # +  "  D

E         ( @+(  #   "            

.          @+ .          4    @+

 /     

 5 /     

  5     

 & 2      

 ); 1  #  ( #          C        A;;(;;; 5  1           + (  # +  "  D E         ( 0 +(  #   "            

1          0 + 1         0 +

 /     

 5 /     

  5     

 & 2      

 ) / @ ( &  "        > .          

     A(;;; / @ )(     > .   A(;;;    

@  +  =   #  (  (         "            A(;;;   F   1 "    5     &     " 1   &   & = #     * .  /" %  &   )  0  ?  0+ "   A ;(;;;  9I   @    

          @ $;  &   $    G

0   A ;(;;;           0   A(,;;                0   A9;;                0+  A9;;               

 /     

 5 /     

  .     

 & .     

 * .    G  



12

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)$ 1   A)(;;;      #         ; /  ;  

 ( 1        A)(;;;      >   ;        )( ; (         .    ;   A$(;; C  "   A:;;   0 )( ;     #      =  DE(  DE( 

  DE    A:;;     1 4 ;  F  

       5   1 

 /     

 5 /     

  5     

 & 2      

 )' =   A'(;;;      #         ; /  ;  

 ( =        A'(;;;      >   ;        )( ; (         .    ;   A$($;; C  "   A-;;   0 )( ;     #      =  DE(  DE( 

  DE    A-;;     = 4 ;  F  

  1 &    " 1   &  

 /     

 5 /     

  5     

 & 2      

 )) @ (   "(  A (;;;     #        ;  C   3     A,(;;; .   A (;;;    3      ;     ;$   "        A-;; >             ;$   A (;;; 5 A -;;  A ); & A ;  * A ; (  @       ;      3     A-;; ), 0  (   "(  A (;;;     #        ; C   3     A-();; .   A (;;;    3      ;     ; (   "        A';; >             ;   A (;;; 5 A ';;  A ;; & A ;  * A ; (  0         ;      3     A';;

13

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)- =   #   "  "           F    G

*    1 "  1      5   1 

 /     

 5 .     

  .    G  

 & /    G  

 * .   ( (  G  

 )9    6      #   3  D #        FE =   #   "       F    G

1 3    0   " 1   .  /"

%  &  

 .     

 5 /     

  /     

 & .   ( (   

 * .   ( ( (  G  

 ): % N N  

 

            .    A ;(;;;            1. #       %4    =   #    1. F   "    5        *   & 1 3   * 5      ,;          G

     "  D ( (   (  " ( E         "  "       

     "             #    

 /     

 5 .   (   

  .   ( (  G  

 & .    G  

 * .   ( ( (  G  



14

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,   +         (    A);       +   A);        =   #      F   "    5  1 "     = #     &  " "    *  " 1   &   ,      #       ( C   A(;;;     +       =        F    G

C  3 A(;;;           "         C #  3  A(;;;   1. #  " +#    # C #  3  A(;;;         #  " 6  

 /     

 5 /     

  /    G  

 & .     

 * .     

 ,$ 5       #   5    7      +    (      #       # +  5        6      ( "   A(;;;( #       # + 2         =     6      " F    G

   A(;;;   #        2  #  "    (         2  "            "    1. 5                

 /     

 5 .    G  

  /     

 & .    G  

 * /    G  



15

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,'  @ (    "  + #  A (;;;           8    # 2"    "   A9;;  "    +      A9;; "       (     A (;;; "   +  "      DE  6      L    G

       "     " 1   &   7 " 8   

 /     

 5 .    G  

  .     

 & .    G  

 * /     

 ,)     #   #F    G

&    6     1  4     #        #  .    "     @         #            (      

 /     

 5 /    G  

  .    G  

 & .   ( (  G  

 * .   ( ( (  G  

 ,,     ;;     +  A (;;;  +    A);;  "       4

3         A();; =   #  "        F        5  1 "     = #     &   1 &   *  " 1   &   ,-  ;;,( 8     ;;    +        A ;;     ; ( 8          A:(;;; =        " F  

  "     "        8    A(;;;          ; 

 /     

 5 /     

  5     

 & 2      



16

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,9           A(;;;     A;(;;;      =        

  F  

  3       A:(;;;     "      3    A(;;;     "   

 /     

 5 /     

  5     

 & 2      

 ,: 1          A(;;;     A (;;;      =        

  F  

1  3        A(;;;   

          "    1  3           +      #    

 /     

 5 /     

  5     

 & 2      

 -; &    .  =           A$(';;  ;; C  "  A-;       ;;( ;(  ;   ; (       A$(9;; &      (     A';;     ;     =   #  (  ( H &              F  

 1 "    7 " 8   

 /     

 5 /     

  5     

 & 2      

 -     .             A$(';;  ;; C  "  A-;       ;;( ;(  ;   ; (       A$(9;;       (     A';;     ;     =   #  (  ( H &              F  

 " 1   &    "   

 /     

 5 /     

  5     

 & 2      



17

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-  @    .  /+           A$(';;  ;; C  "  A ;       ;;( ;(  ;   ; (       A$(9;; C#     @ 3     #   F ;; ; ;  ;

5 ;

 ; & ;

;

;

; ;

;

';; ; )-;

-$ C    "  + #  A(;;;            0 ; D

   A;;   +     E  &   ; (   "   A;;  "    + C         "   +  "   ; (      A;;  "    ;     =   #         F    G

 1 "    7 " 8     "     " 1   &  

 .     

 5 .    G  

  .   ( (  G  

 & .    G  

 * /     

 -' 2 #   +         A9(;;; #     &   2 A:(;;;    + = #                F   

G

2 # 3     A(;;;     "    2  3   A:(;;;     "    2  3     A(;;;   

           "  "     2 # 3          +      #    

 .    G  

 5 .   ( (   

  .     

 & .    G  

 * /    G  

 -) C+      A$;;(;;;  ;;:  ; (   "              "  C+4     A());(;;; C+    3        "    5  1 "     1 3   &   1 &   *      

18

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-, =  )        0 $      A)(;;; 1  (  >. %  . "      # +   #    0      =  "            "  / .+       A;;(;;;      .

<                    =         " F    G

= #           "                1 3   #     "   =     

 #    #     = 1     #           3  

 .     

 5 .     

  /    G  

 & .    G  

 * .   ( (  G  

 -- &        ;(;;;    .  (   +  A ;;(;;;  %   :( ; / &   $( ;(  "   .  +     A9;(;;; &     .  +  A-;(;;;  @  ;( ;  &     3     +  ;(    3    A$;(;;;  ;  =   #  (  ( H &           F    G

1 3   1      "  1 "     5   1 

 .     

 5 .     

  .    G  

 & .   (   

 * .   (  G  



19

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-9   "     "  A ;;(;;;   C

?   ( (   C

?       "  + #  &   ;  &   4      #   #4  6  # +     #  2.1   .    ( C

       #       6     A )(;;;               +   A ;;(;;; C

        "  A )(;;; =   A ;;(;;;      4 ;    F    G G

 "     1 "    = #       1 &    " 1   &  

 /     

 5 /    G  

  .   ( (  G  

 & .   ( (  G  

 * .   ( (  G  

 -:   "     "  A ;;(;;;   C

?   ( (   C

?       "  + #  &   ;  &   4      #   #4  6  # +     #  2.1   .    ( C

       #       6     A )(;;;               +   A ;;(;;; C

        "  A )(;;; =   #    A ;;(;;;      4 ;    F  

 1 "      1 &  

 /     

 5 /     

  5     

 & 2      

 9; @          @  @  ;   &   ; =         F  

@ # 3         ;   # #         @ ?      ; 

 /     

 5 /     

  5     

 & 2      



20

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9  #   #      "          " F 



*         .   A)(;;;      #   + 3           *     3         #  *  # " 

  A)(;;;   

   #     "  4            5          < (   "   A'(;;;  "       # # A;;   +   A'(;;;  

 /     

 5 /     

  5     

 & 2      

 9     1 &  

  G

 #        A;(;;;        #   

# A;(;;;    %  ." 5+       "        "     #      " (    6   #         

     # .    A')         "   &   $( ; (   ;   ( "         "    ;    #       "        " 

 .    G  

 5 .     

  .    G  

 & .     

 * .   ( (  G  

 9$ . (      (        @

      (     "   @

 @

  A ;;(;;; DH'   E  ;  .  6 ( @

    

           .   6   3 A ;;(;;;    ;       G

 " 1   &     1 &   1 3    5   1 

 .    G  

 5 .     

  /     

 & .   ( (   

 * .   ( ( (  G

21

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9' 5            5   @  ;   &   ; =         F  

5  # 3    ;  # #     6  5   3    ;

 /     

 5 /     

  5     

 & 2      

 9) / &   ;( ; ( (  */  7        A;(;;;   +   0   +  0      +     @  '( ;$( #   #     "   +  0    6   3  A;(;;;  ;   #   #F    1 &   5 .  /"

%  &    *   &  " 1   &   *  4 7      9, =  M

    ;       )( ;$(      A (;;;   "       @  ;( ;$    # +      ;  =  (  (      M

4 F          5 .  /" %  &     " 1   &   &   1 * *   9- 0      %                         0 4   +      &  $( ; (  0  # #  "  4    @  )( ;$        +     0 4 ;   =   #            F  = #     5  "      1 "    &   1 &   *  " 1   &  

22

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

99 .        # A);;   #          4  +  =   #  (  (              # .      

       F      &   5   1 &     "    &       *  " 1   &   9:  (      (       @       (     "   @  @   A,;(;;;  ;  .  6 ( @                   6   3 A,;(;;;    ;     

 " 1   &    

 &  

 /     

 5 /     

  5     

 & 2      

 :;  #   # #   " 1   &  6     ; F 





  4 &   ;    +  #   @  )( ;$(       "     "  &     &     C              +     

"  

       & 4  + 

"         &   $( ;  C# " ( & # "         @  9( ;$ &      +         &   ; (         +     1 C  "      A (;;;(;;;   " )      ;$ C     A9;;(;;; #           ;$

 .   ( (   

 5 .     

  .     

 & /     

 * /     

 :       DE #    

      "     H  

     #          "         "          "       

 /     

 5 /     

  5     

 & 2      



23

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

:           "      /#  A,;;(;;;  ;    #  " A ;;(;;; (     9I(   ;$   ;)   # 3         ;  =   #        F   " "     5  "           &   1 &   * = #     :$  #        3            D ( + +  E   

                    G

      7 " 8    = #      1 "   

 /     

 5 /     

  .     

 & .     

 * .   ( (  G  

 :' /( 3     3             

         "       

            #  # #            +

 /     

 5 /     

  5     

 & 2      

 :)      #                     =   #              F   "    5 *     1 "    & 7 " 8    * 5     

24

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

:, @ # ;;I   +  7    @ 4 ( 7 (     7       =   #                  6       7 +   7 F   4 7      5 .  /" %  &        &   & 5      * *   :- &       "   6  .     L    G

C#      F =      + F =           F =        F

 .     

 5 .   ( (  G  

  .   ( (   

 & /     

 * .   ( ( (  G  

 :9 &        #   #F  

7 " 8    5     

 /     

 5 /     

  5     

 & 2      

 :: &     #   #F    G

 1 "    7 " 8    5           

 /     

 5 /     

  .     

 & .   ( (   

 * .   ( ( (  G  



25

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;;83         A-;;(;;;            

#        1.              3         "  A$;;(;;;  1.   A';;(;;;       "  =   #       1. # F    G

7+  5      " "      1 "    .  " %  &  

 /     

 5 /    G  

  .    G  

 & .   ( (  G  

 * .   ( ( (  G  

 ;            A)(;;;  A;(;;; =    3      #     F   

7 " 8   +      #  5     +

 /     

 5 /     

  /     

 & .     

 * .   ( (   

 ;  #    #         C# " (    "   (             "   #         G

 3  &  .  &     *   &    *  

 .    G  

 5 .   ( (   

  .     

 & .   ( ( (  G  

 * .    G  



26

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;$."    " #    A9;(;;;     " #    A$)(;;; 2      3      5   # +       A)(:);  ;      #  ."    +       1 "  5  " "     * & = #   *   B 8 ;'7  4 7# . " ( (      "     # #  0  -( ; (  A)();; >     ( 7  4     A)();;    # #  ;   @(     # #        A'); 0     # #  ;  A-) =  7  4    # #     ; F  A ;

5 A ');  A)();; & A)(:); * A,( ) ;)04 7# . " ( (      "     # #  0  -( ; (  A'();;       # #  ; # A);;  @(     # #        A,); 0     # #  ;  A-) =  04    # #     ; F  A ,); 5 A'(;;;  A'(,); & A)(); * A)($ ) ;,0  & "      ;      A)(;;;  @  '( ;      A (;;;               0    A$(;;;     (     (         "    ;    . #          A)(;;;              A( ;;  ;  0    A9;;        ;  =  0 ? <          ; F  A-(;;; 5 A )(;;;  A )(9;; & A ,( ;; * A -(;;;

27

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;-@       A (;;;  ; C  A (;;;                   ; ( @    A '(;;;  "                           "  A(-);  ;  A$( ;;  ;  @   A$);        ;  A-);        ;  =  @ ?         ; F  A '(;;; 5 A',(;;;  A'9(;;; & A);(:); * A) (;); ;9& #          A9 )(;;;  ; & #  A)(;;;          >     ( & #    A);;(;;;         ; & #             A',(''$  ;  A-:():$  ;  & #4          # A;( ;;  ;  A$($;;  ;  =  & #   4 <           ; F  A-)(',9 5 A:9(:,'  A ;$(:,' & A$ )(;;; * A,:9(:,' ;:7  #      A';;       =   #      "             7   " F    G

       "     " 1   &    1 "   

 .     

 5 .     

  .    G  

 & .   ( (  G  

 * /    G  

 ;0         .   A '(;;;     "              =      

    F  

              

 /     

 5 /     

  5     

 & 2      



28

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

/ 0  $( ;;:(        "   A ;(;;; C    "                 A (;;;                ; (      "   A-();; =   4     A);;F    G

     "  A (;;;   "            <     "  # A (;;;       A-();;   <   # "        3    3    # 

 #      

 .     

 5 .   (  G  

  .     

 & /    G  

 * .   ( ( (  G  

  %          #(  #   DE   D E 

      



M (      ( " +        A9);  ;     "       ; (    M    +  A);; M     A);;   ;    

1(     (  "  A(';;      &   ;   A(9;; #          4  DA-;;  E   A';;              1 1   A(';;   ;    



0  A'(;;;             0  #      A'(;;;     



.   +  A:(;;;      #       A9(;;; .        A(;;;    



1   < #               < #    A-);     A9;;     A);;     A); 1    A);       < #        (    #      

29

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$%    #    (         DE           

      ,;I           ';I             #     ,;I          



    >"    <           #     # #                       4  (    "     #  A,;;      "          



7

  $;;    . +  .+     A,     &   $( . +  .+     A9    7

    "  3      . +  .+   

   



  A;(;;;  G  9I 7+  =  "   &    A:( ;;  "      &   

   (   "  A';;             A:(,;; 4  3         A';;       



       +  ;(       #   +   NC       N    (   "   A)(;;; "             6      "         +          "  "      +  ; C 

       ;  A (;;;    A)(;;;    ;  A-(;;;    ; 

30

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

'%    #    (      DE # H   

      



&     );;    1      +  @ ;  A(;;;  2"  ;( & 

 "  );    1     +   + "  #   + #    A     &  

$( ;(  )); 1       # #  A$(;;;  0  ; ( &     ));    A$();; &  3     ;  A ();;    ;    "    1     +

. "     #  0     . "      0     A$$(;;;  A (;;; . "    #      A(;;;     



&    #  7     (       #  2 # B + . +    #                5 # #    &  4       (    4       



*    "     7     &   ; (        "   " *   A ;(;;; (    &   $;( ;  *        +          +  @  '( ;$ *     A ;(;;;    ;    

31

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)%          #(      DE #  D E   

    



7    +    0      A$(;;; 7    #      A$(;;; 

@  #      &   

   (   A)(;;;      "          A)(;;;           @     A)(;;;    



    (      (  # 6   0   

   (    "  A'(;;;      # 6           3  A'(;;;         

   



   +  A (;;;    A$();;   "            (                A9;;     A'(;;;      A();;       +(            



0       A9;(;;;      <    " "      5+ C  

 (  #          A9;(;;;            0 4     A'('-; C?     A-(-9;

32

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,%          #(      DE #  D E   

    

   (      (      A (;;;   "       &   ;   0  ;$(     "    +       A;(;;;   #   +           "             "    (           #   

     "  #         A (;;;   ;   +      A (;;;  ;$



M   0    + &   

   (    A)(;;;     +       + #  "       #             #  # "      "  M    A)(;;;      



7        ;;9     A';(;;;  ;;9   ; ( 7      A'(;;;          ; (       A ;(;;; 7  #      A,(;;;        



 ; 1           A)(;;;         ;$ 1  "   A);;  +          +     "    1   A);;  #   

  "    1    A);;   ;$    

33

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-%          #(      DE( #  D E   

    

  #  H'              #     H$       ( @  &   

   (    "  A9(;;;  @   "  A:(;;;        A -(;;;           @     



0 + #  # +      &     (     A:;;  #                   0 +     A));   #           



    #  =    =            #   A$;(;;; =   A')(;;;    =        A)(;;;     



/ %   ;( ;(     ;;      +  A'();;  &   $( ;(  +  #  A)( ;; / 2"  9( ; (     +  A)(9;;        +  ;      A($;;  ; 



5             / &   $( ; (              + 

A(;;;         #   5            "              + 5      A(;;;   ;    

34

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9&   #     3       #   * #   D  E   3  #    # 3       



3 

@      G  #  &   ;  . # A )(;;;      #   #  A (;;; .

 "    +     #  &   9( ;  C# " (    #      +    # %  



5

 # $;I        (  .   (        A (;;;(;;;    "   A(;;;(;;;  ; 



B        &   C >"   )    >       "   A);(;;;          "  B # "            #  >"        



1 # 

   +   " 5   #      (   #    A(;;; 14     1  # +(       C  1   #  "    A(;;;   #  

  

35

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

:* #       #         "    1     "  

 # +        7  8"   &   

   (  +   A)(;;; ++ +      +   "   # 7   ++ +     . #  # "    7     " " 



5       & #( 6  +   7   &   

   ( 5       #   

& #     A)(;;;(;;;   5   "                           # & #( 5  #     +  A,;;(;;;  & #4  ( "  & #   +  A$(:;;(;;;     A);;(;;;     ;I  



M (    (     & 0          # 5   # # +           ( M  6   & 0         #      "  & 0       A);(;;;  O # " ( &   M    (  

(             &        

 ;*             1      " 1     

36

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 & + 5 ( 77(          "   # +  C  4   / ;      < # A)(;;;  C     #    A (;;;  2"  ;  5  C   #    ( & +           A$(;;; #    "      ;$ & +     # +      &    C      0 ;$     & + 5  C   #  "    #    (     C  4   & +   # +    A(;;; #    #    



& + 5           5       (  # & +      

 ;'( & + 5   "  A();;   C  4        A$(;;;  #  5       (  # & +     A();;    ;'

 1  #     1  "                   (    1 4 "       A';;(     A-;;      1    # + +       (  # "   1     A,;; &   "           F  ( #          F *         

37

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 $%  C#   "         =        (            A-(;;;        A)(9;;  5  C# *    *(         ( #  A( ;;              

 ' #       "       F  !!!!!!!!!!!!!!!!!!!!!!  !!!!!!!!!!!!!!!!!!!!!!  !!!!!!!!!!!!!!!!!!!!!!

 )5          A,(;;; &   

   ( -;I         +   +      #  ( ;I       +  "  (  ;I       *               

38

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 ,        A ;(;;;  ::9         ;;9(            A$;(;;;  ;;(          

    # A (;;;   4     A,(;;;        &          ::9   ;   A9(;;; =   4 <          ; F *

 -5   A'(;;;      > #   5        F

 9/ 2"  ( ; ( 0  (                         6  0         A'(9;;  2" 

             0   A'(9;;    2" 

( ;    A');  &   ;( ;      2"   A),;  @   ( ;$      &    0  (        *(         (              0  +  ; 

39

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 :M+       #  "    # +   "       1       A'(,;; C          A'(;;     C M+ 3   F > #       F

$;.  #  "    (   ::-( .        ;      > .  .        6       A (;;;            > .                       # #  A;)(;;; #   #     ; (         #     "   .     #  A )(;;; #       .          (  #          "          *          # .           

40

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



    M  

                    

$ %  

'    

)    ,     - *  

                      "            "             #             &   $    (  (      #           *    +       

                                  &                

1

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



  


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



            .  /"

%  &     0 

            

    "           "    # #      $  1 "  2   3     4   "     "  '  5   1     #   "      6"   +         ) 7 " 8  *                          , 1               - 1                   9  0                   :  "                           "      ; 1 3    +        "                 

"               



    

2

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$

             " 1   &   "   *  $ = #     '  " "   ) 5      ,   *  -       9  1 "    :   1 & 

'

#            #        "         <    #     "  #              "  #          4     "                 "          (                     " "                   3      #                            " 6               # 

  

 

>       (          ?            

)

  " "      #           #                   

,

@     5     "    A;(;;;       $     

A (;;; @       +  A (;;;     ?                 

-

>       (    6   "  #       +          "               

3

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9

 "        "(      "   #

           

:

5 <      

   # +           5 <               +   ? + (  #                

;

   +          "      6                " (          #  "       



>   "   (   # #   #              

 

% +                           >   

   ( % +        #     

$

 2     "   +  &   $ *"  #     

 "    +   #   (              + # #      

'

>  = #    (   3         #             

)

5     #   #   # + . #            "    #     # + 

,

  ? <        "  "                        

4

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-

  #         "     6  "           # "  #       

9

    #      "     

:

=                         (          & *

;

.           C +  )      ?    "        ?              .       & *



       " "      ? 7       1 "      B 8  

                 "       5  & *



       " "      ? 7       1 "      B 8  

       " "      ? 7       1 "      B 8  

.       "      .  A;(;;;                 A9(;;; .         5  & *

       " "      ? 7       1 "      B 8  

5

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$

=         #   6              5  & 

'

  A9();; #      +(             " (   6   + 6            5  & 

)

 " "                     B 8       &  

 1.                    #   #  (  (    F  5  & *

-

       " "      ? 7       1 "      B 8  

@  (        (            ;    (          6       

# D.   )( ; E =  (  (      @      F  5   *

,

       " "      ? 7       1 "      B 8  

  B 8  5   1  .  /"

%   " "       

 #                "             5  & *

       " "      ? 7       1 "      B 8  

6

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9

G  "   A (;;;          #      G 4         # G # +  =  (  (       # G  "     F  5  & *

:

2         #         "       5   *

$;

       " "      ? 7       1 "    5     

   ;;    0(   A9(;;;    3  A (;;;           # A,(;;;       5   *

$

       " "      ? 7       1 "      B 8  

       " "      ? 7       1 "    5     

                                G

 5  & *

&    "    * 5   

/     

 .   ( (  G  

 .   ( (  G  

 .     

 .   ( ( (  G  



7

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$ 

=   # H          F   

 5  &  $$

       "    *     B 8   = #    

# "               3   #            5  & *

$)

/     

 /     

 .     

 .   ( (   

 2       



.      "       "                           "  #  F  5  & *

$'

    @            A )    #   5       1 9:         "    * @      A

 " "     = #            1 "    5     

. 3  #     +     #         =  (  (       #     "       5  F  5  & *

 " "         &                   B 8  

8

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$,

=   #  H    DE            #  "                 F    & *

$-

.        #    # #     .  3     A$(;;;     D.    ( A; (;;;(   <  ( A)(;;;E  #      .       A$(;;;  =   # DE   F    G

 5  & * $9

 4         B 8   7 " 8    5     

/     

 /     

 .    G  

 .     

 .   ( ( (  G  



=   #     F  5  

$:

     " "     4     .  /"

%   5   1 

.         .       

          G

 5  & 

   +                        #  "                    #    

.     

 .     

 /    G  

 .   ( (  G  

 .   ( (  G  



9

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

';

        

 G

 5  & * '

.     

 .     

 /    G  

 .   ( (   

 .   ( (  G  



&   

   (   "  A$)(;;;    #       * "   "    ;I #    5 3                A ;;(;;;   "   A);(;;;       .          A;;(;;;   A);(;;;  "        # "  (    

   & ' 

                    "                                         .        

C A';(;;;       5 3    C A ;(;;;          

/     

 /     

 5     

 2      



&   

   ( = "  A$)(;;;    #       * "   "    ;I #       J             A ;;(;;;   "   A);(;;;    K   .          A;;(;;;   A);(;;;  "        # "  ( =

 

 5  &

C A;(;;;          J C A;(;;;          K

/     

 /     

 5     

 2      



10

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

'$

  

   ( &       ;I     8     D8E  A;(;;; &   

   ( 8       A9;(;;;  &   # # A)(;;;         &   4         "    8     8        L  5  5  &

''

                  &   *   .  /" %  &  

      &        3               

 )I         #       M ( #  ' (  #        =   #          

F  

 5  & ',

A (;;; A ,(;;; A;(;;; A;(;;;

=      / *  7     %  

   (           A$;(;;; =4      A($;; =                       =  (  (       F  5   *

')

A,(;;; A )(;;; A,(;;; A )(;;;

        "       

                                

/     

 /     

 5     

 2      



1     * %  (       3               

 )I         #       M ( #  ' (  #        =   #          

F  

 5  

            M   1        +              14     '

/     

 /     

 5     

 2      



11

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

'-

1   A(;;;     ;  ; (  "    A ;; +   " 

  "    1  =   #                #  ;           F  5   *

'9

                 "            +               "       (     +                =          F    & *

':

  B 8       &         .  /" %  &         

.  #  ( #          C    "    A);(;;;  A,;(;;; 5  .           + (  # +  "  D E         ( @+(  #   "            

 5  & );

    5   1    1       "  

.          @+ .          4    @+

/     

 /     

 5     

 2      



1  #  ( #          C        A;;(;;; 5  1           + (  # +  "  D

E         ( 0 +(  #   "            

 5  &

1          0 + 1         0 +

/     

 /     

 5     

 2      



12

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)

/ @ ( &  "        > .          

     A(;;; / @ )(     > .   A(;;;    

@  +  =   #  (  (         "            A(;;;   F    & *

) 

0  ?  0+ "   A ;(;;;  9I   @    

          @ $;  &   $    G

 5  &  )$

 1 "        &    " 1   &   = #     .  /" %  &  

0   A ;(;;;           0   A(,;;                0   A9;;                0+  A9;;               

/     

 /     

 .     

 .     

 .    G  



1   A)(;;;      #         ; /  ;    ( 1        A)(;;;      >   ;  

     )( ; (         .    ;   A$(;; C

 "   A:;;   0 )( ;     #      =  DE(  DE(    DE    A:;;     1 4 ;  F  

 5  &

       5   1 

/     

 /     

 5     

 2      



13

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)'

=   A'(;;;      #         ; /  ;    ( =        A'(;;;      >   ;  

     )( ; (         .    ;   A$($;; C

 "   A-;;   0 )( ;     #      =  DE(  DE(    DE    A-;;     = 4 ;  F  

 5   ))

A (;;; A -;; A ); A ;  A ; (  @       ;      3     A-;;

0  (   "(  A (;;;     #        ; C   3     A-();; .   A (;;;    3      ; 

   ; (   "        A';; >        

    ;     & *

)-

/     

 /     

 5     

 2      



@ (   "(  A (;;;     #        ;  C   3     A,(;;; .   A (;;;    3      ; 

   ;$   "        A-;; >        

    ;$   5  & *

),

  1 &    " 1   &  

A (;;; A ';; A ;; A ;  A ; (  0         ;      3     A';;

=   #   "  "           F    G

 5   *

*    1 "  1      5   1 

/     

 .     

 .    G  

 /    G  

 .   ( (  G  



14

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)9

   6      #   3  D #        FE =   #   "       F    G

 5   * ):

 "          *   1 3   5     

         G

 5  & * ,

.     

 /     

 /     

 .   ( (   

 .   ( ( (  G  



% N N  

 

            .    A ;(;;;            1. #       %4    =   #    1. F  5  & 

,;

1 3    0   " 1   .  /"

%  &  

     "  D ( (   (  " ( E         "  "       

     "             #    

/     

 .   (   

 .   ( (  G  

 .    G  

 .   ( ( (  G  



  +         (    A);       +   A);        =   #      F  5  & *

 "     1 "    = #      " "     " 1   &  

15

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

, 

    #       ( C   A(;;;     +       =        F    G

 5   * ,$

/     

 /     

 /    G  

 .     

 .     



5       #   5    7      +    (      #       # +  5        6      ( "   A(;;;( #       # + 2         =     6      " F    G

 5   * ,'

C  3 A(;;;           "         C #  3  A(;;;   1. #  " +#    # C #  3  A(;;;         #  " 6  

   A(;;;   #        2  #  "    (         2  "            "    1. 5                

/     

 .    G  

 /     

 .    G  

 /    G  



 @ (    "  + #  A (;;;           8    # 2"    "   A9;;  "    +      A9;; "       (     A (;;; "   +  "      DE  6      L    G

       "     " 1   &   7 " 8   

 5   *

/     

 .    G  

 .     

 .    G  

 /     



16

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,)

    #   #F    G

   & * ,,

       1 "    = #       1 &    " 1   &  

 ;;,( 8     ;;    +        A ;;     ; ( 8          A:(;;; =        " F  

 5  & ,9

/     

 /    G  

 .    G  

 .   ( (  G  

 .   ( ( (  G  



    ;;     +  A (;;;  +    A);;  "       4

3         A();; =   #  "        F    & *

,-

&    6     1  4     #        #  .    "     @         #            (      

  "     "        8    A(;;;          ; 

/     

 /     

 5     

 2      



          A(;;;     A;(;;;      =        

  F  

 5  &

  3       A:(;;;     "      3    A(;;;     "   

/     

 /     

 5     

 2      



17

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,:

1          A(;;;     A (;;;      =        

  F  

   & -;

1  3        A(;;;   

          "    1  3           +      #    

/     

 /     

 5     

 2      



&    .  =           A$(';;  ;; C  "  A-;       ;;( ;(  ;   ; (       A$(9;; &      (     A';;     ;     =   #  (  ( H &              F  

 5  & -

 1 "    7 " 8   

/     

 /     

 5     

 2      



    .             A$(';;  ;; C  "  A-;       ;;( ;(  ;   ; (       A$(9;;       (     A';;     ;     =   #  (  ( H &              F  

   & - 

 " 1   &    "   

/     

 /     

 5     

 2      



@    .  /+           A$(';;  ;; C  "  A ;       ;;( ;(  ;   ; (       A$(9;; C#     @ 3     #   F ;; ; ;    &

;

;

; ;

;

;

; ;

;

';; ; )-;

18

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-$

-'

C    "  + #  A(;;;            0 ; D

   A;;   +     E  &   ; (   "   A;;  "    + C         "   +  "   ; (      A;;  "    ;     =   #     

   F    G

 1 "    7 " 8     "     " 1   &  

 5  & *

.     

 .    G  

 .   ( (  G  

 .    G  

 /     



2 #   +         A9(;;; #     &   2 A:(;;;    + = #                F   

G

 5  & * -)

2 # 3     A(;;;     "    2  3   A:(;;;     "    2  3     A(;;;   

           "  "     2 # 3          +      #    

.    G  

 .   ( (   

 .     

 .    G  

 /    G  



C+      A$;;(;;;  ;;:  ; (   "              "  C+4     A());(;;; C+    3       5  & *

 "     1 "    1 3     1 &        

19

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-,

=  )        0 $      A)(;;; 1  (  >. %  . "      # +   #    0      =

 "            "  / .+       A;;(;;;      . <                    =         " F    G

 5   * --

= #           "                1 3   #     "   =     

 #    #     = 1     #           3  

.     

 .     

 /    G  

 .    G  

 .   ( (  G  



&        ;(;;;    .  (   +  A ;;(;;;  %   :( ; / &   $( ;(  "   .  +     A9;(;;; &     .  +  A-;(;;;  @  ;( ;  &    

3     +  ;(    3    A$;(;;;  ;  =   #  (  ( H &           F    G

   & *

1 3   1      "  1 "     5   1 

.     

 .     

 .    G  

 .   (   

 .   (  G  



20

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-9

  "     "  A ;;(;;;   C

?   ( (   C

?       "  + #  &   ;  &   4      #   #4  6  # +     #  2.1   .    ( C

       #       6     A )(;;;               +   A ;;(;;; C

        "  A )(;;; =   A ;;(;;;      4 ;    F    G G

 5  & * -:

/     

 /    G  

 .   ( (  G  

 .   ( (  G  

 .   ( (  G  



  "     "  A ;;(;;;   C

?   ( (   C

?       "  + #  &   ;  &   4      #   #4  6  # +     #  2.1   .    ( C

       #       6     A )(;;;               +   A ;;(;;; C

        "  A )(;;; =   #    A ;;(;;;      4 ;    F  

   & 9;

 "     1 "    = #       1 &    " 1   &  

 1 "      1 &  

/     

 /     

 5     

 2      



@          @  @  ;   &   ; =         F  

 5  

@ # 3         ;   # #         @ ?      ; 

/     

 /     

 5     

 2      



21

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9

 #   #      "          " F 



 5  & 9 

/     

 /     

 5     

 2      



   1 &  

  G

 5  & * 9$

*         .   A)(;;;      #   + 3           *     3         #  *  # "    A)(;;;   

   #     "  4            5          < (   "   A'(;;;  "       # # A;;   +   A'(;;;  

 #        A;(;;;        #   

# A;(;;;    %  ." 5+       "        "     #      " (    6   #         

     # .    A')         "   &   $( ; (   ; 

 ( "         "    ;    #       "        " 

.    G  

 .     

 .    G  

 .     

 .   ( (  G  



. (      (        @

      (     "   @

 @

  A ;;(;;; DH'   E  ;  .  6 ( @

                .   6   3 A ;;(;;;    ;       G

 " 1   &     1 &   1 3    5   1 

   & *

.    G  

 .     

 /     

 .   ( (   

 .   ( ( (  G

22

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9'

5            5   @  ;   &   ; =         F  

 5  & 9)

  1 &   .  /"

%  &   *    " 1   &    4 7     

=  M

    ;       )( ;$(      A (;;;   "       @  ;( ;$    # +      ;  =  (  (      M

4 F  5  & *

9-

/     

 /     

 5     

 2      



/ &   ;( ; ( (  */  7        A;(;;;   +   0   +  0      +     @  '( ;$( #   #     "   +  0    6   3  A;(;;;  ;   #   #F  5  & *

9,

5  # 3    ;  # #     6  5   3    ;

        .  /" %  &    " 1   &     1 *  

0      %                         0 4   +      &  $( ; (  0  # #  "  4    @  )( ;$        +     0 4 ;   =   #            F  5  & 

= #      "     1 "      1 &    " 1   &  

23

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

99

.        # A);;   #          4  +  =   #  (  (              # .      

       F  5   *

9:

 (      (       @       (     "   @  @   A,;(;;;  ;  .  6 ( @                   6   3 A,;(;;;    ;     

   & :;

 " 1   &    

 &  

/     

 /     

 5     

 2      



 #   # #   " 1   &  6     ; F 





 5   * :

    &     1 &    "           " 1   &  

  4 &   ;    +  #   @  )( ;$(       "     "  &     &     C              +     

"          & 4  + 

"         &   $( ;  C# " ( & # "         @  9( ;$ &      +         &   ; (         +     1 C  "      A (;;;(;;;   " )      ;$ C     A9;;(;;; #           ;$

.   ( (   

 .     

 .     

 /     

 /     



      DE #    

      "     H  

 5  

     #          "         "          "       

/     

 /     

 5     

 2      



24

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

: 

         "      /#  A,;;(;;;  ;    #  " A ;;(;;; (     9I(   ;$   ;)   # 3         ;  =   #        F  5  & 

:$

:'

 #        3            D ( + +  E   

                    G

      7 " 8    = #      1 "   

 5   *

/     

 /     

 .     

 .     

 .   ( (  G  



/( 3     3             

 5  & :)

 " "      "            1 &   = #    

         "       

            #  # #            +

/     

 /     

 5     

 2      



     #                     =   #              F  5  & *

 "    *    1 "    7 " 8    5     

25

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

:,

@ # ;;I   +  7    @ 4 ( 7 (     7       =   #                  6       7 +   7 F  5  & 

:-

&       "   6  .     L    G

 5  &  :9

C#      F =      + F =           F =        F

.     

 .   ( (  G  

 .   ( (   

 /     

 .   ( ( (  G  



&        #   #F  

 5  & ::

 4 7      .  /" %  &       &   5      *  

7 " 8    5     

/     

 /     

 5     

 2      



&     #   #F    G

 5   *

 1 "    7 " 8    5           

/     

 /     

 .     

 .   ( (   

 .   ( ( (  G  



26

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;;

83         A-;;(;;;            

#        1.              3         "  A$;;(;;;  1.   A';;(;;;       "  =   #       1. # F    G

 5  & * ;

; 

7+  5      " "      1 "    .  " %  &  

/     

 /    G  

 .    G  

 .   ( (  G  

 .   ( ( (  G  



            A)(;;;  A;(;;; =    3      #     F   

7 " 8   +      #  5     +

 5  & 

/     

 /     

 /     

 .     

 .   ( (   



 #    #         C# " (    "   (             "   #         G

 5   *

 3  &  .  &     *   &    *  

.    G  

 .   ( (   

 .     

 .   ( ( (  G  

 .    G  



27

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;$

."    " #    A9;(;;;     " #    A$)(;;; 2      3      5   # +       A)(:);  ;      #  ."    +        & *

;'

7  4 7# . " ( (      "     # #  0  -( ; ( 

A)();; >     ( 7  4     A)();;    # #  ;   @(     # #        A'); 0     # # 

;  A-) =  7  4    # #     ; F  5  & *

;)

A ;

A '); A)();; A)(:); A,( )

04 7# . " ( (      "     # #  0  -( ; ( 

A'();;       # #  ; # A);;  @(     # # 

      A,); 0     # #  ;  A-) =  04    # #     ; F    & *

;,

 1 "   " "    * = #     B 8

A ,); A'(;;; A'(,); A)(); A)($ )

0  & "      ;      A)(;;;  @  '( ;      A (;;;               0    A$(;;;     (     (         "    ;    . #          A)(;;;              A( ;; 

;  0    A9;;        ;  =  0 ? <          ; F    & *

A-(;;; A )(;;; A )(9;; A ,( ;; A -(;;;

28

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

;-

@       A (;;;  ; C  A (;;;                   ; ( @    A '(;;;  "                           "  A(-);  ;  A$( ;;  ;  @   A$);        ;  A-);        ;  =  @ ?         ; F  5  & *

;9

& #          A9 )(;;;  ; & #  A)(;;;          >     ( & #    A);;(;;;         ; & #             A',(''$  ;  A-:():$  ;  & #4          # A;( ;;  ;  A$($;;  ;  =  & #   4 <           ; F    & *

;:

A-)(',9 A:9(:,' A ;$(:,' A$ )(;;; A,:9(:,'

7  #      A';;       =   #      "             7   " F    G

 5   * ;

A '(;;; A',(;;; A'9(;;; A);(:); A) (;);

       "     " 1   &    1 "   

.     

 .     

 .    G  

 .   ( (  G  

 /    G  



0         .   A '(;;;     "              =      

    F  

   &

              

/     

 /     

 5     

 2      



29

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank



/ 0  $( ;;:(        "   A ;(;;; C    "                 A (;;;                ; (      "   A-();; =   4     A);;F    G

   & *  

     "  A (;;;   "            <     "  # A (;;;       A-();;   <   # "        3    3    # 

 #      

.     

 .   (  G  

 .     

 /    G  

 .   ( ( (  G  



%          #(  #   DE   D E 

      

M (      ( " +        A9);  ;     "       ; (    M    +  A);; M     A);;   ;    



1(     (  "  A(';;      &   ;   A(9;; #          4  DA-;;  E   A';;              1 1   A(';;   ;    



0  A'(;;;             0  #      A'(;;;     



.   +  A:(;;;      #       A9(;;; .        A(;;;    



1   < #               < #    A-);     A9;;     A);;     A); 1    A);       < #        (    #      



 5   1 (      



  1 &  (  0 (  "  



5     (  1 "   ( 7 " 8   



 "   (  1 "   ( 7 " 8   ( 1 3  



 "   ( 7 " 8   (  1 "   

30

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

$

%    #    (         DE           

      ,;I           ';I             #     ,;I          



    >"    <           #     # #                       4  (    "     #  A,;;      "          



7

  $;;    . +  .+     A,     &   $( . +  .+     A9    7

    "  3      . +  .+   

   



  A;(;;;  G  9I 7+  =  "   &    A:( ;;  "      &   

   (   "  A';;             A:(,;; 4  3         A';;       



       +  ;(       #   +   NC       N    (   "   A)(;;; "             6      "         +          "  "      +  ; C

        ;  A (;;;    A)(;;;    ;  A-(;;;    ; 



5        ,;I   +      ';I     7 " 8          



 "       "    "  #    #    " D 6"   E  1 3    "     3          



 1 3    "      3   3 D   +E  



 1 3    "              "     "            1 "          3           7 " 8   "                 



>    1 &  (   3  #     "                    "    "                  A)(;;; "    1 "          3    "    

"  5     " 3   A)(;;; " (     3    ;   "   "   

31

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

'

%    #    (      DE # H          

&     );;    1      +  @ ;  A(;;;  2"  ;( & 

 "  );    1     +   + "  #   + #    A     &   $( ;(  )); 1       # #  A$(;;;  0  ; ( &     ));    A$();; &  3     ;  A ();;    ;    "    1     +



. "     #  0     . "      0     A$$(;;;  A (;;; . "    #      A(;;;     



&    #  7     (       #  2 # B + . +    # 

              5 # #    &  4       (  

 4       



*    "     7     &   ; (        "   " *   A ;(;;; (    &   $;( ;  *        +          +  @  '( ;$ *     A ;(;;;    ;    



     + "        1 3    &  4 #       . (      +  "  &   $    1 3      4 7    #            +    1 3    <       "      1 "     "    "    A(;;; "     A$();;

3(    A ();;     



5  . "   0   1     (                5      

         (    3      



&  4         "  5                C

 4        5             



*     " 1       ;    # "        (  "               

32

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

)

%          #(      DE #  D E        



7    +    0      A$(;;; 7    #      A$(;;; 

@  #      &   

   (   A)(;;;      "          A)(;;;           @     A)(;;;    



    (      (  # 6   0   

   (    "  A'(;;;      # 6           3  A'(;;;         

   



   +  A (;;;    A$();;   "            (                A9;;     A'(;;;      A();;       +(            



0       A9;(;;;      <    " "      5+ C  

 (  #          A9;(;;;            0 4     A'('-; C?     A-(-9;



>   4 7     (              "          1                   5  7   0       (         4       # 



7 " 8              #  /      "  5        #          "   5                    "  5            *   6  @   +                     1 "            A'(;;; 



  (      (  3          "   = #                 #             6        3          



 7 " 8    6      "             (       "  5      +   "         "                        "         1 "          #   "   "       3  4    +      "   "  



       6          4       5  C   

     (       0 4 D#           E         "  1 .    "      (   .  &  (   #     &    * 

33

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

,

%          #(      DE #  D E        

   (      (      A (;;;   "       &   ;   0  ;$(     "    +       A;(;;;   #   +           "             "    (           #   

     "  #         A (;;;   ;   +      A (;;;  ;$



M   0    + &   

   (    A)(;;;     +       + #  "       #             #  # " 

    "  M    A)(;;;      



7        ;;9     A';(;;;  ;;9   ; ( 7      A'(;;;          ; (       A ;(;;; 7  #      A,(;;;        



 ; 1           A)(;;;         ;$ 1  "   A);;  +          +     "    1   A);;  #   

  "    1    A);;   ;$    



  ?    D  E 6    3        5   A (;;; #   D  

 E        (  A (;;;     ;   >       (                    *"                   4            #   D 

   

 E    (          ; # 

             6  <   +    ;$      <  "     ;  



  "    6       #       (                  ++ + M     1   A)(;;; #     "      "      A)(;;;  #    " 



  1 "    # 7  "  A';(;;;    "        A'(;;;        "      <        A ,(;;;        A,(;;; DA ;(;;; A ,(;;;E  A,(;;;    "   "   5  7       (  5      #      



       6   "                    5  1     A);;  ; (  A);;    ;$     ;$     5   1       4     <   

34

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

-

%          #(      DE( #  D E        



  #  H'              #     H$       ( @  &   

   (    "  A9(;;;  @   "  A:(;;;        A -(;;;           @      0 + #  # +      &     (     A:;;  #                   0 +     A));   #           



    #  =    =            #   A$;(;;; =   A')(;;;    =        A)(;;;     



/ %   ;( ;(     ;;      +  A'();;  &   $( ;(  +  #  A)( ;; / 2"  9( ; (     +  A)(9;;        +  ;      A($;;  ; 



5             / &   $( ; (              + 

A(;;;         #   5            "              + 5      A(;;;   ;    



>      &  (              #          5    #    (   "       "      



 *   6     

                 5      #           "                0 +        #                   #                  



/  4      "                    4           1            4     =     1      D  );I #    E        #          



 1 3   6    3     4        3   A-;;      +  "   +     ;    3         4 ;     =   +  (    3  >   1 "   (   #  

"  A'();;    +      D (   A)(9;;         E



    3  #       "   "     "   "  #              5      "     A(;;;   #  "     &   $ C                             

35

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

9

&   #     3       #   * #   D  E   3  #    # 3       



3 



@      G  #  &   ;  . # A )(;;;      #   #  A (;;; .

 "    +     #  &   9( ;  C# " (    #      +    # %   5

 # $;I        (  .   (        A (;;;(;;;    "   A(;;;(;;;  ; 



B        &   C >"   )    >       "   A);(;;;          "  B # "          

 #  >"        



1 # 

   +   " 5   #      (   #    A(;;; 14 

   1  # +(       C  1   #  "    A(;;;   #  

  



@  3  A )(;;;    ;  .     1    #     "   "       3   ;$ *"    #     ; ( @     " 1           ;       "     



        *   ( 5

      3     3    C #     ( A,;;(;;;(   4   ;   A$;;(;;;   "    "   

3 (     <             1 "    "     



B  3   A);(;;;  #     "  .     1        

              "             

     



1  3               C    "     A(;;;    

      C    

    

36

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

:

* #       #         "    1     "  

 # +        7  8"   &   

   (  +   A)(;;; ++ +      +   "   # 7   ++ +     . #  # "    7     " " 



5       & #( 6  +   7   &   

   ( 5       #   

& #     A)(;;;(;;;   5   "               

           # & #( 5  #     +  A,;;(;;;  & #4  ( "  & #   +  A$(:;;(;;;     A);;(;;;     ;I  



M (    (     & 0          # 5   # # +           ( M  6   & 0         #      "  & 0       A);(;;;  O # " ( &   M    (  

(             &        



     1   A)(;;;   # "    A)(;;;  " (      "    (     "     





5      1   A);;(;;;     .           & # 5      1    A'();;(;;;  ( 5        & #     1   A)(;;;(;;;            #     # & #4   "   A,;;(;;; & #  3   A)(;;;(;;;     (   # #      A);;(;;;            A,;;(;;;          



 ;

M      1        "      (   "        2         

*             1      " 1       " 1     #          "        =       # H       " 6    1   #       "      6   #     

                 (       

   

37

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 

& + 5 ( 77(          "   # +  C  4   / ;      < # A)(;;;  C     #    A (;;;  2"  ;  5  C   #    ( & +           A$(;;; #    "      ;$ & +     # +      &    C      0 ;$     & + 5  C   #  "    #    (     C  4   & +   # +    A(;;; #    #    



 

& + 5           5       (  # & +      

 ;'( & + 5   "  A();;   C  4        A$(;;;  #  5       (  # & +     A();;    ;'



& + 5   3  A)(;;;      ;  >       (  

3       #        #    #  & +4        &    >       (       (              =  & +   #      C  4   #  (   +  A (;;; DA$(;;; A(;;;E     



          # & +4   +        4   #   #          "   & +        ;'  ;'( & + # +#   

           A$();; 5  & +    A (;;;    #   C    ;$     (   3   A$(;;;    >   5   1 ( & + 5  

3 A);;   ;$         ;'

1  #     1  "                   (    1 4 "       A';;(     A-;;      1    # + +       (  # "   1     A,;; &   "           F  ( #          F *          >   "   (    "              "     O     "   "    D 6"   E   (  3   #    "                #   #               A-;;   +  "              "   "       " 

38

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 $

%  C#   "         =        (            A-(;;;        A)(9;;  5  C# *    *(         ( #  A( ;;                %   5  C# *         (  A( ;;     #      5                 4  (   # 

        "           (    "     # 6         3   %   5      # D    E(        #    A)(9;;     A( ;;

 '

 #       "       F  !!!!!!!!!!!!!!!!!!!!!!  !!!!!!!!!!!!!!!!!!!!!!  !!!!!!!!!!!!!!!!!!!!!!   

 )

   

 /"       /     

5          A,(;;; &   

   ( -;I         +   +      #  ( ;I     

 +  "  (  ;I       *       

               #       "     5      # #         C# " (                      "     (  # "            *          +  5                     "              

      ( 5    #   

         O  # #    1 "       "       "              

39

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 ,

        A ;(;;;  ::9         ;;9(            A$;(;;;  ;;(               # A (;;;   4     A,(;;;        &          ::9   ;   A9(;;; =   4 <          ; F *  4 <    A$ (;;; DA ;(;;; P A$;(;;; A9(;;;E                               1 "           4 "                      A (;;;         "         A,(;;;         A,(;;;      #    

 -

5   A'(;;;      > #   5        F     (     "  5         " "                                  D"  E "   (         5 4   

     "  (  #                 "(          

 9

/ 2"  ( ; ( 0  (                         6  0         A'(9;;  2"               0   A'(9;;    2"  ( ;    A');  &   ;( ;      2"   A),;  @   ( ;$      &    0  (        *(         (              0  +  ;      5        

     +          C# " (           (  (              3                                                 5   A'(9;;      ; ( ;$(  ;$(   3    3           "  0    A';; QDA'(9;;H 'E R S       ;   (      A');       &     A),;         ;$(   

  

40

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank


Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

 :

M+       #  "    # +   "       1       A'(,;; C          A'(;;     C M+

3   F > #       F M+  3     A);; DA'(,;; A'(;;E          #   

    4     C# " (  3      3           (    "               

    ( M+     A);;  C# " (            (   +     A);;    3   (  <     

$;

.  #  "    (   ::-( .        ;      > .  .        6       A (;;;            > .                       # #  A;)(;;; #   #     ; (         #     "   .     #  A )(;;; #       .          (  #          "          *          # .            .               "       "    .  #  "  3  "    "                1 3     = #     . ?                "  (         

3        "  

41

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

Concepts in Federal Taxation 2013 20th Edition Murphy Test Bank  

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

Concepts in Federal Taxation 2013 20th Edition Murphy Test Bank  

Full file at https://testbankuniv.eu/Concepts-in-Federal-Taxation-2013-20th-Edition-Murphy-Test-Bank

Advertisement