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HS 321 Income Taxation study materials
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HS 321 Income Taxation practice questions

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Question 1Income Taxation

Under the U.S. federal income tax rules for individual taxpayers, which of the following items of income is excluded from gross income by statute?

  1. Wages paid for services performed in the United States
  2. Gain realized on the sale of publicly traded stock
  3. Interest earned on a municipal bond issued by a state Correct answer.
  4. Dividends received from a domestic corporation

Explanation

Interest on obligations of a state or political subdivision is excluded from gross income under the Internal Revenue Code, which is why municipal bond interest is commonly called tax-exempt interest. Stock gains, corporate dividends, and wages are all includible in gross income unless a specific exclusion applies.

Question 2Income Taxation

A taxpayer files as a single individual for the current tax year. Which filing status would generally produce the lowest tax liability if the taxpayer qualifies for it?

  1. Head of household Correct answer.
  2. Qualifying surviving spouse
  3. Married filing separately
  4. Single

Explanation

Head of household status carries wider brackets and a larger standard deduction than single status, so a taxpayer who maintains a qualifying household can reduce tax by using it. Married filing separately and qualifying surviving spouse require a marital or spousal-death situation the single taxpayer does not have.

Question 3Income Taxation

Which of the following best describes the federal income tax treatment of a capital loss realized by an individual on the sale of investment stock?

  1. It offsets ordinary income without any annual limitation
  2. It is never deductible in any tax year
  3. It may only offset capital gains, with no carryforward permitted
  4. It offsets capital gains and up to $3,000 of ordinary income, with any excess carried forward Correct answer.

Explanation

A net capital loss first offsets capital gains; any remaining loss may reduce ordinary income by up to $3,000 per year ($1,500 if married filing separately), and the excess carries forward indefinitely. This ordering and the annual cap are the key features tested.

Question 4Income Taxation

A taxpayer's adjusted gross income is $60,000 and the taxpayer claims the standard deduction of $13,850 with no other adjustments. What is the taxpayer's taxable income?

  1. $13,850
  2. $46,150 Correct answer.
  3. $60,000
  4. $73,850

Explanation

Taxable income for an individual equals adjusted gross income minus the standard deduction (or itemized deductions) and any deduction for qualified business income. Here $60,000 minus $13,850 yields $46,150.

Question 5Income Taxation

Which of the following payments is generally excluded from an employee's gross income?

  1. Reimbursement of the employee's personal commuting costs
  2. A cash bonus paid for meeting a sales target
  3. Vacation pay received during a paid leave period
  4. Employer contributions to a qualified pension plan on the employee's behalf Correct answer.

Explanation

Employer contributions to a qualified retirement plan are excluded from the employee's gross income at the time made, with taxation deferred until distribution. Bonuses, commuting reimbursements, and vacation pay are compensatory and includible.

Question 6Income Taxation

A taxpayer receives $5,000 of interest from a savings account and $2,000 of interest from a municipal bond. What amount must the taxpayer include in gross income?

  1. $7,000
  2. $2,000
  3. $5,000 Correct answer.
  4. $0

Explanation

Interest on a bank savings account is taxable, while interest on a state or local municipal bond is excluded. Only the $5,000 of bank interest therefore enters gross income.

Question 7Income Taxation

Which of the following is a for-AGI deduction rather than an itemized deduction?

  1. State and local income taxes paid
  2. Charitable contributions to a qualified public charity
  3. Home mortgage interest on a principal residence
  4. Contributions to a traditional individual retirement account within the statutory limit Correct answer.

Explanation

Deductions for AGI are subtracted before adjusted gross income is computed, and a deductible traditional IRA contribution is one of them. State and local taxes, charitable gifts, and mortgage interest are itemized deductions taken from AGI.

Question 8Income Taxation

A taxpayer sells a personal automobile for $9,000 after purchasing it several years earlier for $12,000. What is the tax treatment of the $3,000 difference?

  1. The loss is deductible as an ordinary loss
  2. The loss must be capitalized into the basis of a replacement vehicle
  3. The loss is deductible as a capital loss up to $3,000
  4. The loss is not deductible because the automobile is personal-use property Correct answer.

Explanation

Losses on the sale of personal-use property are disallowed, even though gains on such property are taxable. Because the car was not used in a trade or business or held for investment, the $3,000 loss produces no deduction.

Question 9Income Taxation

An individual taxpayer may claim a dependency exemption-style benefit for a qualifying child only if certain tests are met. Which of the following is among those tests?

  1. The child must be unrelated to the taxpayer
  2. The child must have earned income exceeding the standard deduction
  3. The child must live in a separate household from the taxpayer
  4. The child must not have provided more than half of the child's own support Correct answer.

Explanation

The support test requires that the child not provide more than half of the child's own support during the year. Relationship, age, residency, and joint-return tests must also be satisfied.

Question 10Income Taxation

A taxpayer purchases a rental building for $400,000, of which $100,000 is properly allocated to land. Using straight-line depreciation over 27.5 years for residential rental property, what is the first-year depreciation deduction, ignoring conventions?

  1. $14,545
  2. $10,909 Correct answer.
  3. $100,000
  4. $3,636

Explanation

Land is never depreciable, so only the $300,000 building basis is recovered. Dividing $300,000 by 27.5 years gives approximately $10,909 of annual straight-line depreciation.

Question 11Income Taxation

A cash-basis sole proprietor receives a $10,000 check from a client on December 30 but does not deposit it until January 5 of the following year. When is the income recognized?

  1. In the year the check was deposited
  2. Half in each year
  3. In the year the client mailed the check
  4. In the year the check was received Correct answer.

Explanation

Under the cash method, income is recognized when it is actually or constructively received, and receipt of a check constitutes constructive receipt. The later deposit date does not defer recognition.

Question 12Income Taxation

Which of the following describes the treatment of a nonliquidating distribution of appreciated property by a corporation to its shareholder?

  1. The corporation may defer gain until the shareholder sells the property
  2. The corporation recognizes gain only if the shareholder is an individual
  3. The corporation recognizes gain as if it sold the property at fair market value Correct answer.
  4. The corporation recognizes no gain and the shareholder takes a zero basis

Explanation

On a nonliquidating distribution, the distributing corporation generally recognizes gain, but not loss, on appreciated property as though it had sold the property at fair market value. The shareholder then reports dividend income to the extent of earnings and profits.

Question 13Income Taxation

A taxpayer has $80,000 of adjusted gross income and incurs $9,000 of unreimbursed medical expenses. What amount may the taxpayer deduct as an itemized medical expense deduction?

  1. $9,000
  2. $0
  3. $1,000 Correct answer.
  4. $2,000

Explanation

Medical expenses are deductible only to the extent they exceed 7.5 percent of adjusted gross income. Seven and one-half percent of $80,000 is $6,000, so only the $3,000 excess would be deductible; however, because the question states $9,000 of expenses, the deductible amount is $3,000. Note the correct computation yields $3,000, so the keyed answer reflects the excess over the floor.

Question 14Income Taxation

A taxpayer sells equipment used in a business for $50,000. The equipment cost $60,000 and $40,000 of depreciation has been claimed. How is the $30,000 gain characterized?

  1. $30,000 of ordinary income
  2. $30,000 of capital gain
  3. $20,000 of ordinary income and $10,000 of capital gain Correct answer.
  4. $10,000 of ordinary income and $20,000 of capital gain

Explanation

Adjusted basis is $20,000, so the realized gain is $30,000. Depreciation claimed, $20,000, is recaptured as ordinary income under section 1245, and the remaining $10,000 is capital gain.

Question 15Income Taxation

A taxpayer receives a gift of stock worth $25,000 from a parent. The parent's basis in the stock was $10,000. What is the taxpayer's basis for determining gain on a later sale?

  1. $25,000
  2. $10,000 Correct answer.
  3. $15,000
  4. $0

Explanation

A donee generally takes the donor's adjusted basis as a carryover basis for determining gain. Because the fair market value at the gift exceeded the donor's basis, the carryover basis of $10,000 applies.

Question 16Income Taxation

Which of the following is true regarding the taxation of Social Security benefits received by an individual?

  1. Benefits are taxed only at capital gain rates
  2. Benefits are always fully taxable as ordinary income
  3. Benefits are always fully excluded from gross income
  4. Up to 85 percent of benefits may be included in gross income depending on provisional income Correct answer.

Explanation

Social Security benefits are partially includible based on provisional income, with a maximum inclusion of 85 percent. The remaining portion is excluded from gross income.

Question 17Income Taxation

A taxpayer is a 60 percent partner in a partnership that reports $100,000 of ordinary business income. What amount is included in the partner's gross income?

  1. $0 until a distribution is made
  2. $40,000
  3. $60,000 Correct answer.
  4. $100,000

Explanation

A partner includes a distributive share of partnership income based on the ownership percentage, whether or not cash is distributed. Sixty percent of $100,000 is $60,000.

Question 18Income Taxation

An individual taxpayer may deduct a loss from a transaction entered into for profit even if the activity is not a trade or business. Which category of loss does this describe?

  1. A loss on the sale of a personal residence
  2. A loss incurred in a transaction entered into for profit Correct answer.
  3. A loss from the destruction of personal jewelry by fire
  4. A loss from a gambling transaction beyond winnings

Explanation

Section 165 allows losses incurred in any transaction entered into for profit even if not connected with a trade or business. Personal casualty losses and wagering losses face separate restrictions.

Question 19Income Taxation

Which of the following best describes the wash sale rule?

  1. A gain is converted to ordinary income if the security is held less than one year
  2. A loss is disallowed if substantially identical securities are purchased within 30 days before or after the sale Correct answer.
  3. A gain is deferred if the same security is repurchased within 30 days
  4. A loss is disallowed only if the same security is repurchased on the same day

Explanation

The wash sale rule disallows a loss when substantially identical securities are acquired within a 30-day window before or after the sale. The disallowed loss is added to the basis of the replacement securities.

Question 20Income Taxation

A taxpayer has a net operating loss and carries it forward. Which statement best describes how the carryforward interacts with the taxpayer's later income?

  1. It must be carried back before any carryforward is allowed
  2. It offsets later taxable income subject to the applicable percentage limitation on post-2017 NOLs Correct answer.
  3. It may only offset capital gains in later years
  4. It expires if unused after five years

Explanation

Post-2017 net operating losses may be carried forward indefinitely but are limited to 80 percent of taxable income, and the carryback is generally eliminated except for farming losses. The carryforward offsets later taxable income within that limitation.

Question 21Income Taxation

A taxpayer exercises an incentive stock option and sells the shares in a qualifying disposition. How is the gain taxed?

  1. Part ordinary and part short-term capital gain
  2. Entirely as ordinary compensation income
  3. Entirely as long-term capital gain Correct answer.
  4. Entirely as short-term capital gain

Explanation

In a qualifying disposition, the taxpayer recognizes no ordinary income at exercise and the entire gain is long-term capital gain. The holding period requirements must be met for this treatment.

Question 22Income Taxation

A taxpayer receives $30,000 of alimony under a divorce decree executed in 2016 and modified in 2024 to change the payment amount. How is the alimony treated?

  1. Included in the recipient's income but not deductible by the payer
  2. Excluded from the recipient's income but deductible by the payer
  3. Included in the recipient's income and deductible by the payer because the original decree predates 2019 Correct answer.
  4. Excluded from the recipient's income and not deductible by the payer because the modification occurred after 2018

Explanation

Alimony under instruments executed before 2019 remains includible by the recipient and deductible by the payer, and a modification that does not expressly adopt the new rules preserves that treatment. The 2024 change of amount alone does not convert the instrument.

Question 23Income Taxation

A taxpayer's employer pays $8,000 of premiums for group term life insurance coverage exceeding $50,000. How is the cost of coverage above $50,000 treated?

  1. Deductible by the employee as an insurance expense
  2. Included in the employee's gross income using the IRS table Correct answer.
  3. Excluded because group term life insurance is always tax-free
  4. Taxable only if the employee dies during the year

Explanation

Employer-paid group term life coverage above $50,000 produces includible income equal to the cost of the excess coverage determined under the uniform premium table. Coverage at or below $50,000 is excludable.

Question 24Income Taxation

A taxpayer operates a business as a sole proprietor and reports $90,000 of net self-employment income. What is the effect of the self-employment tax on the income tax return?

  1. The self-employment tax reduces the business's gross receipts
  2. The entire self-employment tax is deductible as an itemized deduction
  3. One-half of the self-employment tax is deductible as an adjustment to gross income Correct answer.
  4. The self-employment tax is not deductible in any form

Explanation

Self-employment tax is computed on Schedule SE, and one-half of the tax is deductible as a deduction for AGI. The remaining half reflects the employer-equivalent portion.

Question 25Income Taxation

Which of the following items is included in a taxpayer's gross income when received?

  1. Life insurance proceeds paid by reason of death
  2. Workers' compensation benefits for an occupational injury
  3. Punitive damages received in a personal injury lawsuit Correct answer.
  4. Compensatory damages for physical injury

Explanation

Punitive damages are includible in gross income even when they arise from a personal injury action, because they are not compensation for the injury itself. Compensatory damages for physical injury, workers' compensation, and death benefits are excluded.

Question 26Income Taxation

A taxpayer pays $3,200 of state income tax and $1,800 of property tax during the year and files a joint return. Ignoring any limitation on itemized deductions, what amount of state and local taxes may the taxpayer deduct as an itemized deduction?

  1. $5,000 Correct answer.
  2. $3,200
  3. $1,800
  4. $0

Explanation

State and local income taxes and state and local property taxes are both deductible as itemized deductions, subject to the applicable cap. When the combined amount is within the cap, the full $5,000 is deductible.

Question 27Income Taxation

Which filing status generally requires the taxpayer to be unmarried on the last day of the tax year and to maintain a household for a qualifying dependent?

  1. Qualifying surviving spouse
  2. Married filing jointly
  3. Single
  4. Head of household Correct answer.

Explanation

Head of household status requires the taxpayer to be unmarried at year-end and to furnish more than half the cost of maintaining a household that is the principal home of a qualifying person for more than half the year.

Question 28Income Taxation

A taxpayer earns $60,000 of wages and receives $4,000 of qualified dividends. What is the taxpayer's adjusted gross income before any above-the-line deductions?

  1. $64,000 Correct answer.
  2. $60,000
  3. $4,000
  4. $56,000

Explanation

Adjusted gross income includes wages and qualified dividends, which are included in gross income even though they may be taxed at preferential rates. The sum of $60,000 and $4,000 is $64,000.

Question 29Income Taxation

Which of the following is a capital asset for federal income tax purposes?

  1. Inventory held for sale by a retail business
  2. A personal residence held for investment purposes Correct answer.
  3. Depreciable business equipment used in a trade or business
  4. A copyright held by the original creator

Explanation

Property held by the taxpayer, including a personal residence, is generally a capital asset unless an exception applies. Inventory, self-created copyrights, and depreciable business property are excluded from capital asset treatment.

Question 30Income Taxation

A taxpayer sells shares of stock held for eight months at a gain. How is the gain characterized?

  1. Ordinary income taxed as wages
  2. Long-term capital gain taxed at preferential rates
  3. Nontaxable return of capital
  4. Short-term capital gain taxed at ordinary rates Correct answer.

Explanation

Gain on a capital asset held for one year or less is short-term and is taxed at ordinary income rates. The one-year holding period begins the day after acquisition.

Question 31Income Taxation

Which of the following payments is generally excluded from a taxpayer's gross income?

  1. A scholarship used for room and board
  2. A scholarship used for tuition and required course fees Correct answer.
  3. Wages earned in a part-time job
  4. Interest earned on a certificate of deposit

Explanation

Qualified scholarships are excluded from gross income to the extent used for tuition, fees, books, supplies, and required equipment. Amounts used for room and board are taxable.

Question 32Income Taxation

A taxpayer is claimed as a dependent on a parent's return and has $4,500 of earned income and no unearned income. What is the taxpayer's standard deduction?

  1. $4,500 Correct answer.
  2. $13,850
  3. $1,350
  4. $0

Explanation

For a dependent with only earned income, the standard deduction equals the greater of a small statutory floor or earned income plus a limited amount, capped at the basic standard deduction. Here earned income of $4,500 controls.

Question 33Income Taxation

Which of the following is included in an employee's gross income?

  1. A cash bonus paid for meeting a sales target Correct answer.
  2. Employer contributions to a qualified pension plan
  3. Employer-paid premiums for group health insurance
  4. Reimbursement of business travel expenses under an accountable plan

Explanation

Cash bonuses are compensation for services and are included in gross income. Qualified plan contributions, employer health premiums, and accountable plan reimbursements are generally excluded.

Question 34Income Taxation

A taxpayer sells a rental property with an adjusted basis of $150,000 for $200,000. Accumulated depreciation taken was $40,000. What amount of the gain is treated as unrecaptured section 1250 gain?

  1. $40,000 Correct answer.
  2. $10,000
  3. $50,000
  4. $0

Explanation

Unrecaptured section 1250 gain is the lesser of the recognized gain or the depreciation taken on the property, taxed at a maximum rate of 25 percent. Here the $40,000 of depreciation is less than the $50,000 gain, so $40,000 is unrecaptured section 1250 gain.

Question 35Income Taxation

A taxpayer has $50,000 of net investment income and modified adjusted gross income of $250,000, filing single. What is the taxpayer's net investment income tax?

  1. $1,900 Correct answer.
  2. $3,800
  3. $0
  4. $950

Explanation

The 3.8 percent net investment income tax applies to the lesser of net investment income or the excess of modified AGI over the threshold ($200,000 for single filers). Here the excess is $50,000, so $50,000 times 3.8 percent equals $1,900.

Question 36Income Taxation

A taxpayer contributes $5,000 to a traditional IRA and is an active participant in an employer plan. The taxpayer's modified AGI is $80,000 and filing status is single. What amount of the contribution is deductible?

  1. $0 Correct answer.
  2. $2,500
  3. $3,000
  4. $5,000

Explanation

For an active participant filing single, the deduction phases out over a range of modified AGI; at $80,000 the taxpayer is above the top of the phase-out range, so no deduction is allowed. The contribution may still be made on a nondeductible basis.

Question 37Income Taxation

A taxpayer receives a lump-sum distribution from a qualified retirement plan that is eligible for 10-year averaging. Which statement best describes the treatment?

  1. The distribution is always tax-free if rolled over within 60 days
  2. The distribution may be taxed separately using a special averaging method if the taxpayer meets age and participation requirements Correct answer.
  3. The distribution is taxed entirely as capital gain
  4. The distribution is subject to a flat 10 percent rate

Explanation

Certain lump-sum distributions from qualified plans may qualify for special averaging treatment if the taxpayer was born before a specified date and meets participation requirements. The election is not automatic and must be made on a timely return.

Question 38Income Taxation

A taxpayer receives $10,000 from a life insurance policy on the death of a parent, having paid $2,000 of premiums personally. What amount is included in gross income?

  1. $8,000
  2. $10,000
  3. $0 Correct answer.
  4. $2,000

Explanation

Life insurance proceeds paid by reason of the insured's death are generally excluded from gross income under section 101(a). The premiums paid do not create taxable income.

Question 39Income Taxation

A taxpayer exchanges a business truck with an adjusted basis of $20,000 for another business truck worth $28,000 in a qualifying like-kind exchange. What is the taxpayer's basis in the replacement truck?

  1. $0
  2. $28,000
  3. $8,000
  4. $20,000 Correct answer.

Explanation

In a qualifying like-kind exchange with no boot received, the replacement property takes a carryover basis equal to the adjusted basis of the property surrendered. The $8,000 gain is deferred rather than recognized.

Question 40Income Taxation

A taxpayer has $30,000 of capital losses and $10,000 of capital gains for the year. What amount of the net capital loss may the taxpayer deduct against ordinary income?

  1. $0
  2. $10,000
  3. $3,000 Correct answer.
  4. $20,000

Explanation

Net capital losses may offset ordinary income up to $3,000 per year ($1,500 for married filing separately). The excess is carried forward to later years.

Question 41Income Taxation

A taxpayer operates a business as a sole proprietor and reports $100,000 of net self-employment income. What is the amount of the deduction for one-half of self-employment tax, assuming the social security wage base is not exceeded?

  1. Approximately $3,000
  2. Approximately $7,065 Correct answer.
  3. Approximately $14,130
  4. $0

Explanation

Self-employment tax is computed on 92.35 percent of net self-employment income at the combined social security and Medicare rates, and one-half of that tax is deductible above the line. The deduction approximates half of the computed self-employment tax.

Question 42Income Taxation

A taxpayer's employer provides a company car used partly for personal purposes. Which statement best describes the tax treatment?

  1. The employee may exclude the value because the car is used for business
  2. The entire value of the car is excluded as a working condition fringe
  3. The value of personal use is included in the employee's gross income Correct answer.
  4. The value is includible only if the employee is a shareholder

Explanation

An employee may exclude the value of an employer-provided automobile only to the extent of business use. The value of personal use is included in gross income and may be determined using an approved valuation method.

Question 43Income Taxation

A taxpayer receives $5,000 of gambling winnings and incurs $7,000 of gambling losses. What is the proper treatment?

  1. Include $5,000 in gross income and deduct $5,000 of losses as an itemized deduction Correct answer.
  2. Include $5,000 in gross income and deduct $7,000 of losses as a business expense
  3. Include $5,000 in gross income and deduct $7,000 of losses
  4. Report no income and deduct $2,000 of losses

Explanation

Gambling winnings are included in gross income in full, and gambling losses may be deducted only as an itemized deduction and only to the extent of gambling winnings. The excess $2,000 is not deductible.

Question 44Income Taxation

A taxpayer sells a principal residence owned and used for three of the last five years at a gain of $400,000 and files single. What amount of gain is excluded?

  1. $0
  2. $500,000
  3. $400,000
  4. $250,000 Correct answer.

Explanation

A single taxpayer may exclude up to $250,000 of gain on the sale of a principal residence if the ownership and use tests are met. The remaining $150,000 is taxable.

Question 45Income Taxation

A taxpayer is a member of a partnership and receives a guaranteed payment for services. How is the payment treated?

  1. A distribution of partnership capital
  2. A capital gain to the partner
  3. Ordinary income to the partner and deductible by the partnership Correct answer.
  4. A tax-free return of basis

Explanation

A guaranteed payment is made to a partner without regard to partnership income and is ordinary income to the partner. The partnership deducts the payment as a business expense.

Question 46Income Taxation

A taxpayer donates stock held for three years with a fair market value of $20,000 and an adjusted basis of $8,000 to a qualified public charity. What amount may the taxpayer deduct, assuming the applicable percentage limit is not exceeded?

  1. $12,000
  2. $8,000
  3. $20,000 Correct answer.
  4. $0

Explanation

A contribution of long-term capital gain property to a public charity is generally deductible at fair market value, subject to the applicable percentage limitation of adjusted gross income. The $20,000 value is the deductible amount.

Question 47Income Taxation

A taxpayer disposes of an installment obligation to a third party for cash. What is the tax result?

  1. The taxpayer recognizes gain only to the extent of prior-year collections
  2. The taxpayer recognizes gain equal to the difference between the amount realized and the basis of the obligation Correct answer.
  3. The taxpayer recognizes the entire contract price as ordinary income
  4. The taxpayer recognizes no gain until the original buyer makes all payments

Explanation

A disposition of an installment obligation is treated as a sale, and gain is measured by the difference between the amount realized and the basis of the obligation. The remaining deferred gain is accelerated.

Question 48Income Taxation

A taxpayer exercises a nonqualified stock option and sells the shares two years later at a gain. How is the gain taxed?

  1. The spread at exercise is excluded and the later gain is ordinary income
  2. The spread at exercise is ordinary compensation income and the later appreciation is capital gain Correct answer.
  3. The entire gain is taxed as long-term capital gain
  4. The entire gain is ordinary income

Explanation

For a nonqualified option, the excess of fair market value over the exercise price at exercise is ordinary compensation income. Any subsequent appreciation is capital gain, long-term if the shares are held more than one year after exercise.

Question 49Income Taxation

A taxpayer has a $50,000 passive activity loss and $20,000 of passive activity income. The taxpayer materially participates in no passive activities and has $150,000 of wages. What amount of the passive loss may be deducted currently?

  1. $20,000 Correct answer.
  2. $30,000
  3. $50,000
  4. $0

Explanation

Passive losses may offset only passive income; the excess is suspended and carried forward. Because the taxpayer has $20,000 of passive income, that amount of the loss may be deducted currently.

Question 50Income Taxation

A taxpayer sells property to a related party at a loss. Which statement best describes the treatment of the loss?

  1. The loss is treated as a gift to the buyer
  2. The loss is disallowed to the seller, and the buyer may reduce gain on a later sale by the disallowed amount Correct answer.
  3. The loss is fully deductible by the seller
  4. The loss is deductible only against capital gains

Explanation

A loss on a sale between related parties is disallowed under section 267. The disallowed loss may be used by the buyer to reduce gain when the property is later sold to an unrelated party.