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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) $1,500
D) $300

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

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

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

4. Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?

A) $35,000
B) $37,000
C) $41,000
D) $39,000

5. Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What amount of the loss from the sale of Zinco stock can Conner deduct in 1994?

A) $10,000
B) $0
C) $5,000
D) $3,000

Solutions: