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AICPA CPA Regulation Sample Questions:

1. A cash basis taxpayer should report gross income:

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

2. Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?

A) $2,000
B) $0
C) $4,000
D) $6,000

3. 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) $6,200
B) $6,000
C) $5,000
D) $6,500

4. 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 bought by a parent (or both parents) and put in the name of the dependent child.
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 the owner of the bonds before the owner reaches the age of 24.
D) Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.

5. 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) $19,500
B) $19,900
C) $18,000
D) $18,400

Solutions: