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AICPA CPA Regulation Sample Questions:

1. Under a $150,000 insurance policy on her deceased father's life, May Green is to receive $12,000 per
year for 15 years. Of the $12,000 received in 1987, the amount subject to income tax is:

A) $1,000
B) $12,000
C) $0
D) $2,000

2. Capital assets include:

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

3. 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.
During 1994, the Moores received a $2,500 federal tax refund and a $1,250 state tax refund for 1993
overpayments. In 1993, the Moores were not subject to the alternative minimum tax and were not entitled
to any credit against income tax. The Moores' 1993 adjusted gross income was $80,000 and itemized
deductions were $1,450 in excess of the standard deduction. The state tax deduction for 1993 was
$ 2,000.

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

4. Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?

A) $12,500
B) $30,000
C) $25,000
D) $0

5. Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of
the following costs should be capitalized with respect to inventory if no exceptions have been met?

A) Option A
B) Option C
C) Option B
D) Option D

Solutions: