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AICPA CPA Regulation Sample Questions:

1. Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:

A) $6,000
B) $4,000
C) $0
D) $5,000

2. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
The Moores had no capital loss carryovers from prior years. During 1994, the Moores had the following
stock transactions, which resulted in a net capital loss:

A) $2,000
B) $50,000
C) $1,250
D) $2,500
E) $55,000
F) $25,000
G) $75,000
H) $1,300
I) $3,000
J) $1,000
K) $900
L) $10,000
M) $0
N) $500
O) $1,500

3. John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?

A) $8,600
B) $10,000
C) $8,000
D) $5,600

4. Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
Tom's 1994 wages were $53,000. In addition, Tom's employer provided group-term life insurance on
Tom's life in excess of $50,000. The value of such excess coverage was $2,000.

A) $2,000
B) $50,000
C) $1,250
D) $2,500
E) $55,000
F) $25,000
G) $75,000
H) $1,300
I) $3,000
J) $1,000
K) $900
L) $10,000
M) $0
N) $500
O) $1,500

5. Which of the following sales should be reported as a capital gain?

A) Government bonds sold by an individual investor.
B) Real property subdivided and sold by a dealer.
C) Sale of inventory.
D) Sale of equipment.

Solutions: