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AICPA CPA Regulation Sample Questions:

1. Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?

A) The amortization is treated as an itemized deduction.
B) The amortization is not treated as a reduction of taxable income.
C) The bond's basis is reduced by the amortization.
D) The bond's basis is increased by the amortization.

2. Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1,
2 001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62
per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock
received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize
as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for 2003?

A) $2,000
B) $1,500
C) $750
D) $300

3. Fred Berk bought a plot of land with a cash payment of $40,000 and a mortgage of $50,000. In addition,
Berk paid $200 for a title insurance policy. Berk's basis in this land is:

A) $40,000
B) $90,000
C) $90,200
D) $40,200

4. Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?

A) Employer-provided medical insurance coverage under a health plan.
B) The dividend income on shares of stock that the taxpayer received for services rendered.
C) A $10,000 gift from the taxpayer's grandparents.
D) The fair market value of land that the taxpayer inherited from an uncle.

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.
In 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.

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

Solutions: