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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. Darr, an employee of Sorce C corporation, is not a shareholder. Which of the following would be included
in a taxpayer's gross income?

A) The fair market value of land that the taxpayer inherited from an uncle.
B) Employer-provided medical insurance coverage under a health plan.
C) The dividend income on shares of stock that the taxpayer received for services rendered.
D) A $10,000 gift from the taxpayer's grandparents.

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

3. In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?

A) 3
B) 1
C) 4
D) 2

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.
In 1994, Joan received $1,300 in unemployment compensation benefits. Her employer made a $100
contribution to the unemployment insurance fund on her behalf.

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

5. 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) $90,200
C) $40,200
D) $90,000

Solutions: