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AICPA CPA Regulation Sample Questions:

1. A cash basis taxpayer should report gross income:

A) Only for the year in which income is actually received whether in cash or in property.
B) Only for the year in which income is actually received in cash.
C) For the year in which income is either actually or constructively received in cash only.
D) For the year in which income is either actually or constructively received, whether in cash or in
property.

2. Which of the following is subject to the Uniform Capitalization Rules of Code Sec. 263A?

A) Editorial costs incurred by a freelance writer.
B) Mine development and exploration costs.
C) Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.
D) Research and experimental expenditures.

3. Ryan, age 57, is single with no dependents. On July 1, 1997, Ryan's principal residence was sold for the
net amount of $500,000 after all selling expenses. Ryan bought the house in 1963 and occupied it until
sold. On the date of sale, the house had a basis of $180,000. Ryan does not intend to buy another
residence. What is the maximum exclusion of gain on sale of the residence that may be claimed in Ryan's
1 997 income tax return?

A) $0
B) $125,000
C) $250,000
D) $320,000

4. Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for $2,500.
The cabin was used personally by Barkley for three months and left vacant for the rest of the year.
Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?

A) $(1,500)
B) $0
C) $(500)
D) $500

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

Solutions: