Whenever the donor's adjusted basis is used to compute a gain or loss on the donee's disposition of property received by gift, the donee's holding period is always the period of time the property was owned by the donee only.()
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Mercedes has a net long-term capital gain of $3,000 and a net short-term capital loss of $10,000.She can deduct $3,000 of the $7,000 net loss as a deduction for adjusted gross income in the current year.She must defer realizing any tax benefit from the remaining $4,000 loss until the next year.()
Lu-Yin purchased her consulting business with $75,000 of her own funds and she borrowed $125,000 from the local bank.If she is personally responsible for the loan, she is at risk only for $50,000.()
标注为7FL的齿轮,其中“7”表示(),“F”表示(),“L”表示()。