AICPA AICPA Certification REG

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AICPA CPA Regulation Sample Questions:

1. During 2001, Adler had the following cash receipts:

What is the total amount that must be included in gross income on Adler's 2001 income tax return?

A) $18,400
B) $18,000
C) $19,900
D) $19,500

2. Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.

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

3. On December 31, 1989, a building owned by Pine Corp. was totally destroyed by fire. The building had
fire insurance coverage up to $500,000. Other pertinent information as of December 31, 1989 follows:

During January 1990, before the 1989 financial statements were issued, Pine received insurance
proceeds of $500,000. On what amount should Pine base the determination of its loss on involuntary
conversion?

A) $520,000
B) $550,000
C) $530,000
D) $560,000

4. 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.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

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

5. Dale received $1,000 in 1990 for jury duty. In exchange for regular compensation from her employer
during the period of jury service, Dale was required to remit the entire $1,000 to her employer in 1990. In
Dale's 1990 income tax return, the $1,000 jury duty fee should be:

A) Deducted from gross income in arriving at adjusted gross income.
B) Included in taxable income without a corresponding offset against other income.
C) Claimed as an itemized deduction to the extent exceeding 2% of adjusted gross income.
D) Claimed in full as an itemized deduction.

Solutions: