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AICPA CPA Regulation Sample Questions:

1. In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

A) 3
B) 1
C) 2
D) 4

2. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

A) $2,500
B) $1,000
C) $55,000
D) $10,000
E) $2,000
F) $1,300
G) $25,000
H) $50,000
I) $1,250
J) $0
K) $75,000
L) $3,000
M) $500
N) $900
O) $1,500

3. Capital assets include:

A) A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will
be sold to customers.
B) Seven-year MACRS property used in a corporation's trade or business.
C) A corporation's accounts receivable from the sale of its inventory.
D) A manufacturing company's investment in U.S. Treasury bonds.

4. Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
B) A rental loss may be deducted if rental-related expenses exceed rental income.
C) Depreciation may not be deducted on the property under any circumstances.
D) Utilities and maintenance on the property must be divided between personal and rental use.

5. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

A) $2,500
B) $1,000
C) $55,000
D) $10,000
E) $2,000
F) $1,300
G) $25,000
H) $50,000
I) $1,250
J) $0
K) $75,000
L) $3,000
M) $500
N) $900
O) $1,500

Solutions: