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

2. Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?

A) $6,000
B) $2,000
C) $0
D) $4,000

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

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

4. Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?

A) Father-in-law and son-in-law.
B) Ancestors, lineal descendants, and all in-laws.
C) Brother-in-law and sister-in-law.
D) Grandfather and granddaughter.

5. On December 1, 1997, Krest, a self-employed cash basis taxpayer, borrowed $200,000 to use in her
business. The loan was to be repaid on November 30, 1998. Krest paid the entire interest amount of
$ 24,000 on December 1, 1997. What amount of interest was deductible on Krest's 1997 income tax return?

A) $2,000
B) $22,000
C) $24,000
D) $0

Solutions: