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

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

3. 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) $320,000
B) $250,000
C) $125,000
D) $0

4. The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.

A) Neither I nor II.
B) I only.
C) II only.
D) Both I and II.

5. Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:

What amount of income did Hall recognize from the stock surrender?

A) $17,000 capital gain.
B) $25,000 dividend.
C) $18,000 capital gain.
D) $33,000 dividend.

Solutions: