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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 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

Question 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.

Question 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.

Question 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

Question 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: