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AICPA CPA Regulation Sample Questions:

1. Which of the following statements is the best definition of real property?

A) Real property is land and everything permanently attached to it.
B) Real property is land and intangible property in realized form.
C) Real property is all tangible property including land.
D) Real property is only land.

2. 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) $18,000
B) $19,500
C) $19,900
D) $18,400

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) $7,000
C) $13,000
D) $17,000

4. The rule limiting the allowability of passive activity losses and credits applies to:

A) S corporations.
B) Partnerships.
C) Personal service corporations.
D) Widely-held C corporations.

5. 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.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

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

Solutions: