Topic
  Content:哪一項是capital asset
  考點解析
  Capital asset:
  personal use property (注意不是personal property)
  investment purpose property
  注意與business property分別
  Sample Question
  Capital assets include
  a. A corporation’s accounts receivable from the sale of its inventory.
  b. Seven-year MACRS property used in a corporation’s trade or business.
  c. A manufacturing company’s investment in US Treasury bonds.
  d. A corporate real estate developer’s unimproved land that is to be subdivided to build homes, which will be sold to customers.

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