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AICPA REG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 15–25% | - Ethics and professional conduct
|
| Business Law | 10–20% | - Contracts and agency
|
| Federal Taxation of Entities | 18–28% | - Business entity taxation
|
| Federal Taxation of Individuals | 15–25% | - Individual income taxation
|
| Federal Taxation of Property Transactions | 12–22% | - Property transactions
|
AICPA CPA Regulation Sample Questions:
Which of the following sales should be reported as a capital gain?
- A. Real property subdivided and sold by a dealer.
- B. Sale of inventory.
- C. Government bonds sold by an individual investor.
- D. Sale of equipment.
Correct Answer: C 🗳️
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An individual had the following capital gains and losses for the year:
What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
- A. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate. - B. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
- C. Long-term gain of $16,000 at the 15% rate.
- D. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
Correct Answer: C 🗳️
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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. $1,250
- B. $2,500
- C. $500
- D. $1,300
- E. $0
- F. $1,500
- G. $2,000
- H. $25,000
- I. $3,000
- J. $10,000
- K. $55,000
- L. $75,000
- M. $1,000
- N. $900
- O. $50,000
Correct Answer: I 🗳️
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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. $19,500
- B. $18,400
- C. $18,000
- D. $19,900
Correct Answer: A 🗳️
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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. $0
- C. $5,000
- D. $4,000
Correct Answer: C 🗳️
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