1. Filing an Extension for your individual tax return before April 15th provides for what ability?

A. 6 month delay of tax audit

B. 12 month delay of tax reporting and Form 1040

C. 6 month delay of tax reporting of tax Form 1040 calculation

D. 6 month delay of tax due

E. 6 month delay of tax penalties

2. The constructive receipt doctrine:

A. causes income to be recognized after it is actually received.

B. causes income to be recognized before it is actually received.

C. is particularly restrictive for accrual-basis taxpayers.

D. applies equally to income and expenses.