很多想要报考USCPA考试的考生，不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份USCPA考前练习：REG法规模拟试题，详情如下：
1. CPA-08406 Shore, a paid tax return preparer, was given three partnership Schedule K-1 forms by client Fuller. Fuller is a limited partner in each of the partnerships. The K-1s disclosed small passthrough losses allocated to Fuller. Fuller had passive income in excess of these losses from other partnerships. According to the AICPA Statements on Standards for Tax Services, assuming that no at-risk limitations apply, what is Shore's professional responsibility regarding the reporting of these partnership losses on Fuller's federal income tax return?
a. To verify the client's basis by examining client's records from the initial investment to the present.
b. To accept the information without further inquiry unless Shore has reason to believe that the information is incorrect.
c. To verify the initial investment in each partnership entity unless Shore has reason to believe that the information is incorrect.
d. To request the complete partnership returns of the partnership entities unless Shore has reason to believe that the information is incorrect.
答案：b
2.How may taxes paid by an individual to a foreign country be treated?
a.As an adjustment to gross income.
b.As a nondeductible expense.
c.As a credit against federal income taxes due.
d.As an itemized deduction subject to the 2% floor.
答案：c
以上就是中公财经小编为大整理的USCPA考前练习：REG法规模拟试题，希望能对各位USCPA考生有所帮助，也预祝大家能尽早拿下USCPA证书。
