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AICPA REG Exam Syllabus Topics:

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

2. On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:

During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?

A) $550,000
B) $520,000
C) $560,000
D) $530,000

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

4. 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 $8,400 in gross receipts from their rental property during 1994. The expenses for
the residential rental property were:

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

5. In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
value for tax planning of transactions?

A) IRS regulations.
B) IRS agents' reports.
C) Tax court decisions.
D) Internal Revenue Code.

Solutions: