CPA-02187A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
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1 .CPA-01669If the executor of a decedent's estate elects the alternate valuation date and none of the property included in the gross estate has been sold or distributed, the estate assets must be valued as of how many months after the decedent's death?
A 9 B 12 C 6 D 3
2 .CPA-01721On January 4, Year 1, Smith and White contributed USD 4,000 and USD 6,000 in cash, respectively, and formed the Macro General Partnership. The partnership agreement allocated profits and losses 40% to Smith and 60% to White. In Year 1, Macro purchased property from an unrelated seller for USD 10,000 cash and a USD 40,000 mortgage note that was the general liability of the partnership. Macro's liability:
A Increases Smith's partnership basis by USD 16,000. B Has no effect on Smith's partnership basis. C Increases Smith's partnership basis by USD 20,000. D Increases Smith's partnership basis by USD 24,000.
3 .CPA-01755White has a one-third interest in the profits and losses of Rapid Partnership. Rapid's ordinary income for the current taxable year is USD 30,000, after a USD 3,000 deduction for a guaranteed payment made to White for services rendered. None of the USD 30,000 ordinary income was distributed to the partners. What is the total amount that White must include from Rapid as taxable income in his current year tax return?
A USD 11,000 B USD 3,000 C USD 13,000 D USD 10,000
4 .CPA-05524Which of the following is an attribute exclusively of a complex trust?
A It has a beneficiary that is not an individual. B It has a grantor that is not an individual. C It distributes corpus. D It distributes income to more than one beneficiary.
5 .CPA-05970Which of the following is allowed in the calculation of the taxable income of a simple trust?
A Brokerage commission for purchase of tax-exempt bonds. B Charitable contribution. C Exemption. D Standard deduction.
7 .CPA-02189Which, if any, of the following could result in penalties against an income tax return preparer?I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.II.A willful attempt to understate any client's tax liability on a return or claim for refund.
A Both I and II. B I only. C II only. D Neither I nor II.
8 .CPA-02093An accuracy-related penalty applies to the portion of tax underpayment attributable to:I.Negligence or a disregard of the tax rules or regulations.II.Any substantial understatement of income tax.
A Neither I nor II. B II only. C I only. D Both I and II.
9 .CPA-01384The prospectus for the sale of securities of a not-for-profit corporation contained material misrepresentations due to the negligence of the person who prepared the financial statements. As a result of the misrepresentations, purchasers of the shares lost their investment. Do the anti-fraud provisions of the Securities Act of 1933 apply in this situation?
A Yes, because the securities are required to be registered. B No, because only the issuer was negligent. C Yes, because the misrepresentations were material. D No, because the securities are exempt from registration.
10 .CPA-01385An original issue of transaction exempt securities was sold to the public based on a prospectus containing intentional omissions of material facts. Under which of the following federal securities laws would the issuer be liable to a purchaser of the securities?I.The anti-fraud provisions of the Securities Act of 1933.II.The anti-fraud provisions of the Securities Exchange Act of 1934.
A Both I and II. B Neither I nor II. C II only. D I only.
