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USCPA精选习题34：Regulation
耐心是一切聪明才智的基础。坚持每天做题，考试多加分！平时大家要注意多理解、多总结，脚踏实地的把每一个知识点巩固好。正保会计网校为大家整理了USCPA：REG习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
The credit for prior year alternative minimum tax liability may be carried:
a. Back to the 3 preceding years or carried forward for a maximum of 5 years.
b. Forward indefinitely.
c. Back to the 3 preceding years.
d. Forward for a maximum of 5 years.
【正确答案】B
【答案解析】
Choice "b" is correct. Alternative minimum tax (AMT) paid can be claimed as a credit against other years if the tax was paid on items that increased AMT that year but will reverse in later years. The concept is the same as deferred taxes for financial accounting purposes. The credit is carried forward indefinitely.
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