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AICPA CPA Regulation Sample Questions:

1. An individual had the following capital gains and losses for the year:

What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?

A) Long-term gain of $16,000 at the 15% rate.
B) Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
C) Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
D) Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.

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

3. Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
B) Depreciation may not be deducted on the property under any circumstances.
C) Utilities and maintenance on the property must be divided between personal and rental use.
D) A rental loss may be deducted if rental-related expenses exceed rental income.

4. 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) $530,000
C) $520,000
D) $560,000

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

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

Solutions: