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AICPA CPA Regulation Sample Questions:

1. The rule limiting the allowability of passive activity losses and credits applies to:

A) Partnerships.
B) Personal service corporations.
C) Widely-held C corporations.
D) S corporations.

2. In a tax year where the taxpayer pays qualified education expenses, interest income on the redemption of
qualified U.S. Series EE Bonds may be excluded from gross income. The exclusion is subject to a
modified gross income limitation and a limit of aggregate bond proceeds in excess of qualified higher
education expenses. Which of the following is (are) true?
I. The exclusion applies for education expenses incurred by the taxpayer, the taxpayer's spouse, or any
person whom the taxpayer may claim as a dependent for the year.
II. "Otherwise qualified higher education expenses" must be reduced by qualified scholarships not
includible in gross income.

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

3. Which of the following statements is the best definition of real property?

A) Real property is land and everything permanently attached to it.
B) Real property is only land.
C) Real property is land and intangible property in realized form.
D) Real property is all tangible property including land.

4. Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:

A) An involuntary conversion.
B) Long-term capital gain.
C) Ordinary income.
D) A nontaxable antiquities transaction.

5. 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

Solutions: