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AICPA CPA Regulation Sample Questions:

1. 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 C
B) Option D
C) Option A
D) Option B

2. Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer
during the period of jury service, Dale was required to remit the entire $1,000 to her employer in 1990. In
Dale's 1990 income tax return, the $1,000 jury duty fee should be:

A) Claimed in full as an itemized deduction.
B) Included in taxable income without a corresponding offset against other income.
C) Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
D) Deducted from gross income in arriving at adjusted gross income.

3. Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:

A) $4,000
B) $0
C) $5,000
D) $6,000

4. Fred Berk bought a plot of land with a cash payment of $40,000 and a mortgage of $50,000. In addition,
Berk paid $200 for a title insurance policy. Berk's basis in this land is:

A) $90,200
B) $90,000
C) $40,200
D) $40,000

5. Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?

A) The bond's basis is increased by the amortization.
B) The amortization is not treated as a reduction of taxable income.
C) The bond's basis is reduced by the amortization.
D) The amortization is treated as an itemized deduction.

Solutions: