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AICPA每日一练之REG【2016-3-1】

高顿网校2016-03-01 10:11Lynn.yu
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The answer to each of the following questions would be irrelevant in determining whether a tuition payment made on behalf of another individual is excludible for gift tax purposes, except:

a. Was the tuition payment made for a part-time student?

b. Was the tuition payment made for a family member?

c. Was the tuition payment made directly to the educational organization?

d. Was the qualifying educational organization located in a foreign country?

Answer:C

Choice "c" is correct. This question asks the reader to identify the listed question whose answer is relevant. The answer to each of listed questions "a", "d", and "b" is irrelevant. Only the answer to listed question "c" is relevant. Tuition payments made directly to a qualifying foreign or domestic educational organization qualify for an unlimited exclusion from the gift tax. The payments can be for the benefit of any student (not just the donor's family members), and the student can be enrolled either full-time or part-time (per the next to the last sentence of U.S. Treasury Regulation section 25.2503-6(b)(2)).

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