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AICPA REG Exam Syllabus Topics:

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) 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.
C) Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% 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. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A) Qualifying widow(er) with dependent child.
B) Head of household.
C) Married filing separately.
D) Single.

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

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

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.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

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

5. 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's 1994 wages were $53,000. In addition, Tom's employer provided group-term life insurance on
Tom's life in excess of $50,000. The value of such excess coverage was $2,000.

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

Solutions: