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

2. In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

A) 1
B) 4
C) 3
D) 2

3. Which one of the following will result in an accruable expense for an accrual-basis taxpayer?

A) An invoice dated prior to year end but the repair completed after year end.
B) A signed contract for repair work to be done and the work is to be completed at a later date.
C) A repair completed prior to year end but not invoiced.
D) A repair completed prior to year end and paid upon completion.

4. DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.

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

5. Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?

A) Ancestors, lineal descendants, and all in-laws.
B) Grandfather and granddaughter.
C) Father-in-law and son-in-law.
D) Brother-in-law and sister-in-law.

Solutions: