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cy g. · 2024年06月14日

如题

  1. CFA III
  2. 个人IPS

NO.PZ2021090803000003

问题如下：

Wacho and Ka next discuss tax loss harvesting and tax lot accounting for one of Ka’s other accounts. Ka has recently built a position in shares of Hachiko Corporation; Ka’s purchase history is presented in Exhibit 1.


Today is 23 August 20x3, and Ka sells 200 shares. The current share price is $124.00. The tax rate for long-term holdings is 25%, and the tax rate for short-term holdings is 40%. A holding period of less than six months is considered short-term for tax purposes. Ka has chosen HIFO (highest in, first out) as his tax lot accounting method.

Determine the tax lot that would be most tax efficient to sell given Ka’s chosen tax lot accounting method. Calculate the tax liability/benefit from the sale.


选项：

解释：


第一问的问题是“determine", 在回答的时候， 需要给出全部三个lot 的计算吗？还是直接回答lot B即可？

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2 个答案

王暄_品职助教 · 2024年06月14日

不过这题也确实比较特殊，直接根据HIFO，就可以选出B，但是考试不太会出现这种情况，所以做草稿的时候最好把三种情况都算一算，最后写答案的时候，写出正确的即可。

王暄_品职助教 · 2024年06月14日

不用的，直接计算出Lot B，然后说明这是最好的tax beneift即可（但是自己的草稿，可能需要把三个都计算出来，去做对比）

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NO.PZ2021090803000003 问题如下 Wacho anKa next scuss tloss harvesting anlot accounting for one of Ka’s other accounts. Ka hrecently built aposition in shares of Hachiko Corporation; Ka’s purchase history is presenten Exhibit 1.Toy is 23 August 20x3, anKasells 200 shares. The current share priis $124.00. The trate for long-termholngs is 25%, anthe trate for short-term holngs is 40%. A holngperioof less thsix months is consireshort-term for tpurposes. Ka haschosen HIFO (highest in, first out) his tlot accounting metho termine the tlot thwoulmost tefficient to sell given Ka’s chosen tlot accountingmetho Calculate the taxliability/benefit from the sale. 我的回答是这样的tlot higher acquisition pri$135- HIFO also consirelong-term because nov 17, 20x2 wlonger th6 months ago.tbenefit= (124-135)0.25*200=550我直接说了tbenefit是正的550，看了答案好像还是写的-550 benefit/liability.

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