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AICPA REG 試験シラバストピック:

AICPA CPA Regulation 認定 REG 試験問題：

1. 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) $4,000
B) $500
C) $4,500
D) $0

2. In which of the following situations may taxpayers file as married filing jointly?

A) Taxpayers who were married but lived under a legal separation agreement at the end of the year.
B) Taxpayers who were divorced during the year.
C) Taxpayers who were legally separated but lived together for the entire year.
D) Taxpayers who were married but lived apart during the year.

3. 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) Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% 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) 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.

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

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

5. 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.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash
or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was
$ 500.

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

質問と回答：