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AICPA CPA Regulation Sample Questions:

1. For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on the:

A) Date of receipt of cash proceeds.
B) Date of delivery of stock certificate.
C) Settlement date.
D) Trade date.

2. Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?

A) $25,000
B) $30,000
C) $12,500
D) $0

3. Leker exchanged a van that was used exclusively for business and had an adjusted tax basis of $20,000
for a new van. The new van had a fair market value of $10,000, and Leker also received $3,000 in cash.
What was Leker's tax basis in the acquired van?

A) $20,000
B) $13,000
C) $17,000
D) $7,000

4. Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses
and frames to sell in the ordinary course of business. In 1999, Optics had $350,000 in gross business
receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's 1999
adjusted gross income was $90,000 and Baum qualified to itemize deductions. During 1999, Baum
recorded the following information:
Business expenses:

What amount should Baum report as 1999 net earnings from self-employment?

A) $273,000
B) $281,750
C) $243,250
D) $252,000

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

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

Solutions: