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

2. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
Tom received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.

A) $1,300
B) $0
C) $55,000
D) $10,000
E) $500
F) $2,500
G) $1,000
H) $50,000
I) $1,250
J) $75,000
K) $1,500
L) $3,000
M) $25,000
N) $900
O) $2,000

3. The uniform capitalization method must be used by:
I. Manufacturers of tangible personal property.
II. Retailers of personal property with $2 million dollars in average annual gross receipts for the 3
preceding years.

A) II only.
B) Both I and II.
C) Neither I nor II.
D) I only.

4. Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?

A) $0
B) $30,000
C) $12,500
D) $25,000

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) Internal Revenue Code.
C) IRS regulations.
D) Tax court decisions.

Solutions: