AICPA CPA Regulation : REG

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AICPA CPA Regulation REG Prüfungsfragen mit Lösungen:

1. An individual had the following capital gains and losses for the year:

What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?

A) Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
B) Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
C) Long-term gain of $16,000 at the 15% rate.
D) Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.

2. Porter was unemployed for part of the year. Porter received $35,000 of wages, $4,000 from a state
unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental
unemployment benefit plan. What is the amount of Porter's gross income?

A) $39,000
B) $37,000
C) $35,000
D) $41,000

3. A cash basis taxpayer should report gross income:

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

4. Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?

A) $12,500
B) $30,000
C) $25,000
D) $0

5. On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his
father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on
February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later.
The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock
for $4,500 on June 1, 1993, the date that the executor distributed the stock to him. How much income
should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock,
which he received from his father's estate?

A) $4,000
B) $2,500
C) $0
D) $5,500

Fragen und Antworten: