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AICPA CPA Regulation Sample Questions:

1. An individual had the following capital gains and losses for the year:

What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?

A) Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
B) Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
C) Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
D) Long-term gain of $16,000 at the 15% rate.

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

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

4. The rule limiting the allowability of passive activity losses and credits applies to:

A) Partnerships.
B) Personal service corporations.
C) Widely-held C corporations.
D) S corporations.

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 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

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

Solutions: