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AICPA CPA Regulation Sample Questions:

1. Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a
dependent child. What is Parker's most advantageous filing status?

A) Head of household.
B) Single.
C) Qualifying widow(er) with dependent child.
D) Married filing separately.

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

3. A cash basis taxpayer should report gross income:

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

4. 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) $40,000
B) $40,200
C) $90,000
D) $90,200

5. During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:

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

Solutions: