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AICPA REG Exam Syllabus Topics:

AICPA CPA Regulation Sample Questions:

Question 1

Clark bought Series EE U.S. Savings Bonds after 1989. Redemption proceeds will be used for payment of
college tuition for Clark's dependent child. One of the conditions that must be met for tax exemption of
accumulated interest on these bonds is that the:

A. Bonds must be bought by a parent (or both parents) and put in the name of the dependent child.
B. Bonds must be transferred to the college for redemption by the college rather than by the owner of the
bonds.
C. Bonds must be bought by the owner of the bonds before the owner reaches the age of 24.
D. Purchaser of the bonds must be the sole owner of the bonds (or joint owner with his or her spouse).

Question 2

Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.

A. $3,000
B. $500
C. $1,300
D. $55,000
E. $0
F. $2,000
G. $900
H. $1,500
I. $2,500
J. $75,000
K. $10,000
L. $1,250
M. $25,000
N. $1,000
O. $50,000

Question 3

In a tax year where the taxpayer pays qualified education expenses, interest income on the redemption of
qualified U.S. Series EE Bonds may be excluded from gross income. The exclusion is subject to a
modified gross income limitation and a limit of aggregate bond proceeds in excess of qualified higher
education expenses. Which of the following is (are) true?
I. The exclusion applies for education expenses incurred by the taxpayer, the taxpayer's spouse, or any
person whom the taxpayer may claim as a dependent for the year.
II. "Otherwise qualified higher education expenses" must be reduced by qualified scholarships not
includible in gross income.

A. Both I and II.
B. Neither I nor II.
C. I only.
D. II only.

Question 4

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

Question 5

Which payment(s) is(are) included in a recipient's gross income?
I. Payment to a graduate assistant for a part-time teaching assignment at a university. Teaching is not a
requirement toward obtaining the degree.
II. A grant to a Ph.D. candidate for his participation in a university-sponsored research project for the
benefit of the university.

A. Both I and II.
B. Neither I nor II.
C. I only.
D. II only.

Solutions: