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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were divorced during the year.
B) Taxpayers who were married but lived apart during the year.
C) Taxpayers who were legally separated but lived together for the entire year.
D) Taxpayers who were married but lived under a legal separation agreement at the end of the year.

2. 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) $5,600
B) $10,000
C) $8,600
D) $8,000

3. Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:

What amount of income did Hall recognize from the stock surrender?

A) $25,000 dividend.
B) $33,000 dividend.
C) $18,000 capital gain.
D) $17,000 capital gain.

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

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

5. Rich is a cash basis self-employed air-conditioning repairman with 1993 gross business receipts of
$ 20,000. Rich's cash disbursements were as follows:

What amount should Rich report as net self-employment income?

A) $14,900
B) $13,900
C) $15,100
D) $14,100

Solutions: