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AICPA CPA Regulation Sample Questions:

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

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

3. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
B) Taxpayers who were divorced during the year.
C) Taxpayers who were legally separated but lived together for the entire year.
D) Taxpayers who were married but lived apart during the year.

4. 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) $0
C) $12,000
D) $2,000

5. Leker exchanged a van that was used exclusively for business and had an adjusted tax basis of $20,000
for a new van. The new van had a fair market value of $10,000, and Leker also received $3,000 in cash.
What was Leker's tax basis in the acquired van?

A) $7,000
B) $17,000
C) $20,000
D) $13,000

Solutions: