Chancre of primary syphilis is 

Gonorrheal infection of the newborn is called

On which tax form does a single member LLC report its income and losses (assume no other elections)?

Bad debt expense is $25,000. Allowance for doubtful accounts has a beginning balance of $10,000 and an ending balance of $12,000. What is the book-tax difference associated with bad debt expense?

Dylan Corporation has the following transactions during its second year of operations (2012): Taxable income $330,000 Federal income tax liability $112,000 Tax-exempt interest income $5,000 Capital loss carryover deducted this year $26,000 Section 179 expensed during 2011 $200,000 Dividends Received Deduction $17,500 What is current earnings and profits in 2012?

Randolph is a 30% partner in the RD Partnership. On January 1st, RD distributes $37,000 cash to Randolph in complete liquidation of his interest. RD has only capital assets and no liabilities at the date of the distribution. Randolph’s basis in RD is $26,000. What is the amount and character of Randolph’s gain or loss on the distribution?

A general partner’s share of ordinary business income is similar to investment income; thus, a general partner only includes their guaranteed payments as self-employment income.

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