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AICPA CPA Regulation Sample Questions:

1. Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?

A) $10,000
B) $3,000
C) $5,000
D) $0

2. In the current year Jensen had the following items:

What is Jensen's AGI for the current year?

A) $59,000
B) $44,000
C) $84,000
D) $62,000

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

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

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.
Tom's 1994 wages were $53,000. In addition, Tom's employer provided group-term life insurance on
Tom's life in excess of $50,000. The value of such excess coverage was $2,000.

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

5. On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?

A) $1,000
B) $12,000
C) $11,000
D) $0

Solutions: