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AICPA CPA Regulation Sample Questions:

1. Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A) Utilities and maintenance on the property must be divided between personal and rental use.
B) A rental loss may be deducted if rental-related expenses exceed rental income.
C) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
D) Depreciation may not be deducted on the property under any circumstances.

2. 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) $3,000
B) $5,000
C) $10,000
D) $0

3. Fred Berk bought a plot of land with a cash payment of $40,000 and a mortgage of $50,000. In addition,
Berk paid $200 for a title insurance policy. Berk's basis in this land is:

A) $90,000
B) $40,000
C) $40,200
D) $90,200

4. 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) $550,000
B) $520,000
C) $560,000
D) $530,000

5. 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 had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:

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

Solutions: