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AICPA CPA Regulation Sample Questions:

1. For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:

A) Trade date.
B) Settlement date.
C) Date of delivery of stock certificate.
D) Date of receipt of cash proceeds.

2. Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?

A) $0
B) $125,000
C) $250,000
D) $320,000

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

4. Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:

A) $0
B) $4,000
C) $6,000
D) $5,000

5. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A) Head of household.
B) Single.
C) Married filing separately.
D) Qualifying widow(er) with dependent child.

Solutions: