USCPA精选习题22：Regulation
关于坚持，坚持是所有事情成功的必要条件，没有失败只有坚持不下去，每次想放弃的时候告诉自己没准就差倒计时一点坚持，奇迹真的会发生。正保会计网校为大家整理了USCPA：Regulation习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
The self-employment tax is:
A.Fully deductible as an itemized deduction.
B.One-half deductible from gross income in arriving at adjusted gross income .
C.Not deductible.
D.Fully deductible in determining net income from self-employment.
【正确答案】B
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "d" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
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