美国注册会计师模拟试题：Regulation（9）

The self-employment tax is:

a. Fully deductible in determining net income from self-employment.

b. One-half deductible from gross income in arriving at adjusted gross income.

c. Fully deductible as an itemized deduction.

d. Not deductible.

答案：B

Explanation

Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.

Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.

Choice "a" is incorrect. Self-employment tax is not deductible in determining self-employment income.

Choice "d" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.