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AICPA CPA Regulation Sample Questions:

1. Greller owns 100 shares of Arden Corp., a publicly-traded company, which Greller purchased on January
1 , 2001, for $10,000. On January 1, 2003, Arden 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 Arden stock was $62
per share. On February 1, 2003, Greller had his broker specifically sell the 100 shares of Arden stock
received in the split when the FMV of the stock was $65 per share. What is the basis of the 100 shares of
Arden sold?

A) $6,000
B) $6,500
C) $5,000
D) $6,200

2. Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?

A) $1,100
B) $1,300
C) $2,500
D) $0

3. Clark bought Series EE U.S. Savings Bonds after 1989. Redemption proceeds will be used for payment of
college tuition for Clark's dependent child. One of the conditions that must be met for tax exemption of
accumulated interest on these bonds is that the:

A) Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
B) Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).
C) Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.
D) Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.

4. A cash basis taxpayer should report gross income:

A) Only for the year in which income is actually received whether in cash or in property.
B) For the year in which income is either actually or constructively received in cash only.
C) For the year in which income is either actually or constructively received, whether in cash or in
property.
D) Only for the year in which income is actually received in cash.

5. Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:

A) $6,000
B) $4,000
C) $5,000
D) $0

Solutions: