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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

1. 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) All mortgage interest and taxes on the property will be deducted to determine the property's net income
or loss.
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) Depreciation may not be deducted on the property under any circumstances.

2. On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?

A) $1,000
B) $11,000
C) $12,000
D) $0

3. Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?

A) $1,100
B) $2,500
C) $0
D) $1,300

4. Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the
stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for
computing gain?

A) $5,000
B) $15,000
C) $10,000
D) $0

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

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

Solutions: