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AICPA CPA Regulation Sample Questions:

1. In the current year Jensen had the following items:

What is Jensen's AGI for the current year?

A) $44,000
B) $59,000
C) $84,000
D) $62,000

2. On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his
father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on
February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later.
The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock
for $4,500 on June 1, 1993, the date that the executor distributed the stock to him. How much income
should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock,
which he received from his father's estate?

A) $4,000
B) $5,500
C) $2,500
D) $0

3. Under the uniform capitalization rules applicable to taxpayers with property acquired for resale, which of
the following costs should be capitalized with respect to inventory if no exceptions have been met?

A) Option A
B) Option C
C) Option D
D) Option B

4. Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated.
The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee & Nolan:

The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was:

A) $5,000
B) $2,500
C) $0
D) $3,000

5. Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?

A) Grandfather and granddaughter.
B) Ancestors, lineal descendants, and all in-laws.
C) Brother-in-law and sister-in-law.
D) Father-in-law and son-in-law.

Solutions: