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AICPA CPA Regulation Sample Questions:

1. Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated.
The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee & Nolan:

The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was:

A) $2,500
B) $0
C) $5,000
D) $3,000

2. Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000. The
child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated
party for $18,000. What is Gibson's recognized gain from the sale?

A) $6,000
B) $0
C) $2,000
D) $4,000

3. Which one of the following statements is correct with regard to an individual taxpayer who has elected to
amortize the premium on a bond that yields taxable interest?

A) The bond's basis is reduced by the amortization.
B) The bond's basis is increased by the amortization.
C) The amortization is treated as an itemized deduction.
D) The amortization is not treated as a reduction of taxable income.

4. Adams owns a second residence that is used for both personal and rental purposes. During 2001, Adams
used the second residence for 50 days and rented the residence for 200 days. Which of the following
statements is correct?

A) Depreciation may not be deducted on the property under any circumstances.
B) A rental loss may be deducted if rental-related expenses exceed rental income.
C) Utilities and maintenance on the property must be divided between personal and rental use.
D) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.

5. 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 all tangible property including land.
C) Real property is land and intangible property in realized form.
D) Real property is only land.

Solutions: