Private Wealth Management - Reading 15: Excerpts from Inves white, black, investor

mayanfang1

Q1. When an investor makes a gift of appreciated securities, the investor is:

A)   not able to take a deduction.

B)   able to take a deduction in the amount of the capital gain.

C)   able to take a deduction in the amount of the current fair market value of the gift.

Q2. When an investor makes a charitable gift of appreciated securities, they are:

A)   able to avoid capital gains taxes, but are not able to take a deduction for the gift.

B)   able to take a deduction in an amount designed to exactly offset the capital gains tax.

C)   able to avoid capital gains taxes, and can take a deduction equal to the current fair market value of the gift.

Q3. When an investor makes a charitable gift of appreciated securities:

A)   the recipient must pay the capital gains taxes.

B)   no capital gains taxes are assessed.

C)   the tax rate is based upon the gifting rate.

mayanfang1

答案和详解如下：

Q1. When an investor makes a gift of appreciated securities, the investor is:

A)   not able to take a deduction.

B)   able to take a deduction in the amount of the capital gain.

C)   able to take a deduction in the amount of the current fair market value of the gift.

Correct answer is C)

When an investor makes a gift of appreciated securities, the investor is able to take a deduction in the amount of the current fair market value of the gift.

Q2. When an investor makes a charitable gift of appreciated securities, they are:

A)   able to avoid capital gains taxes, but are not able to take a deduction for the gift.

B)   able to take a deduction in an amount designed to exactly offset the capital gains tax.

C)   able to avoid capital gains taxes, and can take a deduction equal to the current fair market value of the gift.

Correct answer is C)

When an investor makes a charitable gift of appreciated securities, they are able to avoid capital gains taxes on the appreciation, and can take a deduction equal to the current fair market value of the gift.

Q3. When an investor makes a charitable gift of appreciated securities:

A)   the recipient must pay the capital gains taxes.

B)   no capital gains taxes are assessed.

C)   the tax rate is based upon the gifting rate.

Correct answer is B)

When an investor makes a gift of appreciated securities, no capital gains taxes are assessed.

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