Skip to content

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Close
aicpa-logo-black
  • AICPA Resources:
  • AICPA-CIMA.com
  • Tax Section
  • Store
The Tax Adviser
  • INDIVIDUALS
    • All articles
    • Credits
    • Deductions
    • Income
    • Specialized Issues

    Latest Stories

    • Transactions between related parties
    • New legislation seeks to address disaster relief refund claim discrepancies
    • Current developments in taxation of individuals: Part 1
    • IRS keeps per diem rates unchanged for business travel year starting Oct. 1
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • Partnership recapitalization: Lender admittance without liability reduction
    • Outlier or beginning of a trend? Illinois redefines investment partnerships
    • Signing partnerships’ returns and other tax documents
    • Prop. regs. would modify reporting obligations for Form 8308, Part IV
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • The R&D tax credit for architects and engineers
    • Company’s $1.6 billion ‘break fee’ payment treated as ordinary deduction
    • IRS ruling clarifies treatment of R&D when computing the FDII deduction
    • IRS withdraws prop. regs. affecting corporate spinoff transactions
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • Estate tax considerations for non-US persons owning US real estate
    • The final countdown: Benefiting from the higher BEA before it potentially expires
    • Proposed regulations update QDOT regulations
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS furloughs some employees, closes most operations
    • Social Security Administration head to also serve in new IRS role
    • AICPA calls for fully staffed IRS regardless of shutdown length
    • Job cuts mean strong 2025 tax season may be hard to repeat, IRS watchdog warns
  • Home
  • News
  • Magazine
  • Topics
Advertisement
  1. newsletter
  2. TAX INSIDER
TAX INSIDER

Test your IRS IQ

You may spend most days of the week working with clients on federal income tax matters, but how much do you actually know about the Internal Revenue Service? Try this pop quiz on the subject.

By Linda Franks, CPA
December 12, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Advertisement

Latest News

October 8, 2025

IRS furloughs some employees, closes most operations

October 7, 2025

Social Security Administration head to also serve in new IRS role

October 6, 2025

AICPA calls for fully staffed IRS regardless of shutdown length

October 2, 2025

Job cuts mean strong 2025 tax season may be hard to repeat, IRS watchdog warns

October 1, 2025

IRS removes associated property rule in final interest capitalization regulations

Advertisement

Most Read

IRS shutdown plan: Employees stay on the job for first 5 workdays
Partnership distributions: Rules and exceptions
The Sec. 645 election to treat a trust as part of the estate
Understanding Qualified Domestic Trusts and Portability
IRS releases draft form for tip, overtime, car loan, and senior deductions
Reporting aspects of Sec. 743(b) adjustments
Advertisement

TAX PRACTICE MANAGEMENT

Image of happy, sad and neutral smiley faces.

2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

IRS ruling clarifies treatment of R&D when computing the FDII deduction

Like-kind exchanges of real estate: Building on the basics

New legislation seeks to address disaster relief refund claim discrepancies

Partnership recapitalization: Lender admittance without liability reduction

Technology and tax standards: Understanding new SSTS Section 1.4 — Reliance on Tools

Magazine

September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
March 2025

March 2025

March 2025
February 2025

February 2025

February 2025
January 2025

January 2025

January 2025
December 2024

December 2024

December 2024
November 2024

November 2024

November 2024
October 2024

October 2024

October 2024
view all

View All

http://view-all

JOIN

AICPA Tax Section

Your go-to source for tax developments and professional insights. Tap into expert guidance, tools, news, and career development.

Connect

  • x-logo The Tax Adviser on X
  • Linkedin AICPA Tax Practitioners on Linkedin

HOME

  • News
  • Monthly issues
  • Tax Insider articles
  • Topics
  • RSS feed rss feed
  • Sitemap

ABOUT

  • About The Tax Adviser
  • Contact us
  • Submit an article
  • Advertise
  • Privacy policy
  • Terms & conditions

JOIN/SUBSCRIBE

  • AICPA Tax Section
  • CPE Express

AICPA & CIMA Sites

  • AICPA-CIMA.com
  • Journal of Accountancy
  • Financial Management (FM)
  • Global Engagement Center
  • Global Career Hub
aicpa-logo-black

© 2025 Association of International Certified Professional Accountants. All rights reserved.