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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. Allen owns 100 shares of Prime Corp., a publicly-traded company, which Allen purchased on January 1,
2 001, for $10,000. On January 1, 2003, Prime declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Prime stock was $62
per share. On February 1, 2003, Allen had his broker specifically sell the 100 shares of Prime stock
received in the split when the FMV of the stock was $65 per share. What amount should Allen recognize
as long-term capital gain income on his Form 1040, U.S. Individual Income Tax Return, for 2003?

A) $1,500
B) $300
C) $2,000
D) $750

2. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were divorced during the year.
B) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C) Taxpayers who were married but lived apart during the year.
D) Taxpayers who were legally separated but lived together for the entire year.

3. Which of the following sales should be reported as a capital gain?

A) Sale of equipment.
B) Sale of inventory.
C) Government bonds sold by an individual investor.
D) Real property subdivided and sold by a dealer.

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 received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.

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

5. Under the uniform capitalization rules applicable to property acquired for resale, which of the following
costs should be capitalized with respect to inventory if no exceptions are met?

A) Option A
B) Option B
C) Option D
D) Option C

Solutions: