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AICPA CPA Regulation Sample Questions:

1. 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) I only.
B) Both I and II.
C) II only.
D) Neither I nor II.

2. Fred Berk bought a plot of land with a cash payment of $40,000 and a mortgage of $50,000. In addition,
Berk paid $200 for a title insurance policy. Berk's basis in this land is:

A) $40,200
B) $90,000
C) $40,000
D) $90,200

3. DAC Foundation awarded Kent $75,000 in recognition of lifelong literary achievement. Kent was not
required to render future services as a condition to receive the $75,000. What condition(s) must have
been met for the award to be excluded from Kent's gross income?
I. Kent was selected for the award by DAC without any action on Kent's part.
II. Pursuant to Kent's designation, DAC paid the amount of the award either to a governmental unit or to a
charitable organization.

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

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

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

5. During 1993 Kay received interest income as follows:
On U.S. Treasury certificates $4,000
On refund of 1991 federal income tax 500
The total amount of interest subject to tax in Kay's 1993 tax return is:

A) $0
B) $500
C) $4,500
D) $4,000

Solutions: