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AICPA CPA Regulation Sample Questions:

1. 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) $18,000 capital gain.
B) $17,000 capital gain.
C) $33,000 dividend.
D) $25,000 dividend.

2. 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) $0
B) $11,000
C) $12,000
D) $1,000

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

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

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

Solutions: