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AICPA CPA Regulation Sample Questions:

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

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

2. Which of the following statements is the best definition of real property?

A) Real property is all tangible property including land.
B) Real property is land and everything permanently attached to it.
C) Real property is land and intangible property in realized form.
D) Real property is only land.

3. 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

4. Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts
receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the
year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?

A) $90,000
B) $75,000
C) $110,000
D) $100,000

5. In evaluating the hierarchy of authority in tax law, which of the following carries the greatest authoritative
value for tax planning of transactions?

A) IRS agents' reports.
B) Tax court decisions.
C) IRS regulations.
D) Internal Revenue Code.

Solutions: