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AICPA CPA Regulation Sample Questions:

1. Rich is a cash basis self-employed air-conditioning repairman with 1993 gross business receipts of
$ 20,000. Rich's cash disbursements were as follows:

What amount should Rich report as net self-employment income?

A) $14,900
B) $15,100
C) $13,900
D) $14,100

2. 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) $18,400
B) $19,900
C) $18,000
D) $19,500

3. In the current year Jensen had the following items:

What is Jensen's AGI for the current year?

A) $44,000
B) $62,000
C) $84,000
D) $59,000

4. Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:

What amount of income did Hall recognize from the stock surrender?

A) $25,000 dividend.
B) $18,000 capital gain.
C) $17,000 capital gain.
D) $33,000 dividend.

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

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

Solutions: