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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 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 received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

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

Question 2

Leker exchanged a van that was used exclusively for business and had an adjusted tax basis of $20,000
for a new van. The new van had a fair market value of $10,000, and Leker also received $3,000 in cash.
What was Leker's tax basis in the acquired van?

A. $17,000
B. $7,000
C. $13,000
D. $20,000

Question 3

Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for
$ 15,000 on December 15, 1992, and an additional 100 shares for $13,000 on December 30, 1992. On
January 3, 1993, Smith sold the shares purchased on December 15, 1992, for $13,000. What amount of
loss from the sale of Core's stock is deductible on Smith's 1992 and 1993 income tax returns?

A. Option B
B. Option A
C. Option D
D. Option C

Question 4

For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:

A. Date of receipt of cash proceeds.
B. Settlement date.
C. Trade date.
D. Date of delivery of stock certificate.

Question 5

Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.

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

Solutions: