true or false

1-in 2015 taxpayers pay an additional 3.8% tax on their net investment income ?

2-gross income does not include social security benefits received by the taxpayers ?

3-return of capital distribution generally are included in the recipient gross income ?

4- payment for child support are not included in gross income of the recipient custodial parent ?

5- a taxpayer who receives payment for mowing lawns must include them in gross income ?

6- the buyer of a taxable bond with accrued interest at the purchase date includes the purchase accrued interest in gross income

7- taxpayers holding bonds with an original issue discount must include the discount in gross income ratably (equally each year) over the life of the bonds ?

8- for tax purposes , borrowers must impute and report interest income when the interest rate on a loan is below the market rate ( the loan has a low stated rate of interest)

9-full time student between the ages of 19 and 23 are subject to the kiddie tax

10-an accrual basis taxpayers receives and advanced payment for services to be performed over the next three years . the taxpayers reports the payments in gross income over the years as the services are rendered over the next three years

11- reduced tax rates apply to dividends known as "qualified dividends" ?