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最新的 AICPA Certification REG 免費考試真題:
1. 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) $0
B) $30,000
C) $25,000
D) $12,500
2. Which of the following statements is the best definition of real property?
A) Real property is only land.
B) Real property is all tangible property including land.
C) Real property is land and intangible property in realized form.
D) Real property is land and everything permanently attached to it.
3. Doris and Lydia are equal partners in the capital and profits of Agee & Nolan, but are otherwise unrelated.
The following information pertains to 300 shares of Mast Corp. stock sold by Lydia to Agee & Nolan:
The amount of long-term capital loss that Lydia realized in 1988 on the sale of this stock was:
A) $0
B) $2,500
C) $3,000
D) $5,000
4. 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) $5,500
B) $0
C) $4,000
D) $2,500
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) $0
B) $1,300
C) $500
D) $25,000
E) $50,000
F) $1,000
G) $2,500
H) $1,250
I) $3,000
J) $75,000
K) $1,500
L) $10,000
M) $55,000
N) $2,000
O) $900
問題與答案:
問題 #1 答案: A | 問題 #2 答案: D | 問題 #3 答案: D | 問題 #4 答案: B | 問題 #5 答案: O |
32.104.18.* -
想通过REG考试好难,我尝试了三次都失败。Dealaprop帮助我, 非常感谢!