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AICPA CPA Regulation Sample Questions:

1. Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses
and frames to sell in the ordinary course of business. In 1999, Optics had $350,000 in gross business
receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's 1999
adjusted gross income was $90,000 and Baum qualified to itemize deductions. During 1999, Baum
recorded the following information:
Business expenses:

What amount should Baum report as 1999 net earnings from self-employment?

A) $281,750
B) $243,250
C) $273,000
D) $252,000

2. Greller owns 100 shares of Arden Corp., a publicly-traded company, which Greller purchased on January
1 , 2001, for $10,000. On January 1, 2003, Arden declared a 2-for-1 stock split when the fair market value
(FMV) of the stock was $120 per share. Immediately following the split, the FMV of Arden stock was $62
per share. On February 1, 2003, Greller had his broker specifically sell the 100 shares of Arden stock
received in the split when the FMV of the stock was $65 per share. What is the basis of the 100 shares of
Arden sold?

A) $6,200
B) $6,000
C) $6,500
D) $5,000

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

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

4. A cash basis taxpayer should report gross income:

A) Only for the year in which income is actually received in cash.
B) Only for the year in which income is actually received whether in cash or in property.
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.

5. Among which of the following related parties are losses from sales and exchanges not recognized for tax
purposes?

A) Grandfather and granddaughter.
B) Ancestors, lineal descendants, and all in-laws.
C) Brother-in-law and sister-in-law.
D) Father-in-law and son-in-law.

Solutions: