考完出來(lái)就直接寫(xiě)了，希望對(duì)大家有所幫助。這次的題目其實(shí)算非常的偏，結(jié)果出來(lái)68沒(méi)有過(guò)。就是Simulation沒(méi)有做好。而且就算我開(kāi)卷也不一定會(huì)做。希望各位分享的同時(shí)也幫我看看如何解答這幾道題。
　　1. Estimated tax payment for individual - provided gross income by March 31, May 31 and august 31 and itemized exemption . Using annualized method to calculate the tax payment by April 15 and sep 15.
　　2. Consolidated tax return: relative taxable income and tentative tax liability with taxable income info for the parent and subsidiary. （有誰(shuí)知道這個(gè)怎么算嘛？）
　　3. Business expense: taxable, non taxable and 2% floor.
　　4. Wash sales: ask about basis and loss with multiple transactions purchase and sales.
　　5. Partnership operations: treatment for items.
　　Research questions.
　　希望大家順利通過(guò)考試！
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