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1 Which, if any, is NOT one of Adam Smith’s canons of
taxation?
2 Taxes levied by ALL states include:
3. Both economic and social
considerations can be used to justify
4. State income taxes can
5. During 2009, Devon had the following
transactions
6. Elton and Elsie are husband and wife and
file a joint return for 2009. Both are under 65 years of age. They
provide more than half of the support of their daughter, Kristie
(age 25), who is a full-time medical student. Kristie receives a
$3,400 scholarship covering her room and board at college. They
furnish all of the support of Hattie (Elton’s grandmother), who is
age 70 and lives in a nursing home. They also support Meg (age 66),
who is a friend of the family who lives with them. How many
personal and dependency exemptions may Elton and Elsie claim
7. Which, if any, of the following statements
does NOT correctly describe the “kiddie tax”?
8. A characteristic of FUTA is that
9. In § 212(1), the number (1) stands for
the:
10. In terms of probability, which of the
following taxpayers would be least likely to be audited by the
IRS?
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