AICPA REG : CPA Regulation

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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 1

Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for
$ 15,000 on December 15, 1992, and an additional 100 shares for $13,000 on December 30, 1992. On
January 3, 1993, Smith sold the shares purchased on December 15, 1992, for $13,000. What amount of
loss from the sale of Core's stock is deductible on Smith's 1992 and 1993 income tax returns?

A. Option D
B. Option A
C. Option C
D. Option B

Question 2

Which of the following sales should be reported as a capital gain?

A. Real property subdivided and sold by a dealer.
B. Government bonds sold by an individual investor.
C. Sale of equipment.
D. Sale of inventory.

Question 3

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. $30,000
B. $12,500
C. $25,000
D. $0

Question 4

Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?

A. $4,000
B. $6,000
C. $2,000
D. $0

Question 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 had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:

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

Solutions: