Simulation
　　1. Pizza manager income employer paid health insurance 2) employer paid health insurance for wife and children 3) employer paid apartment rent that pizza manager required to live 4) employer paid free pizza for his children 5) employee paid safe shoes, 问这些哪些是taxable，哪些是nontaxable, 哪些是2%miscellaneous itemized deduction
　　2. Research  definition of employee
　　definition of employee.说有个公司啊让员工在家办公，但是提供电脑等设施，用完了还是要还给公司的，其实相当是借用，希望你用definitionof employee来说明一下他们是雇佣关系而不是与第三方的合作关系。
　　IRC 3306 i
　　3. Research
　　Debtor’s bankruptcy estate 在bankruptcy 如何allocate income
　　IRC 1398 e
　　4. ACE AAA effect 影响
　　5. Distribute asset partnership and property basis 计算， gain or loss
　　为了帮助各位即将赴美参加2015年USCPA考试的考生及时备考及复习，高顿网校在此精心整理《2015年3月USCPA每日考点解析汇总》，为你的考试加油助力哟！点击查看详情>>