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

    Latest Stories

    • IRS clarifies health savings account changes in H.R. 1 in new notice
    • IRS approves medical deduction for IVF, denies it for surrogacy
    • QSBS gets a makeover: What tax pros need to know about Sec. 1202’s new look
    • The ongoing fight against frivolous tax arguments
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • PTEs need more notice of changes, more time to respond, AICPA says
    • Tax Court applies limited partner functional test for self-employment income
    • Final partnership adjustment not issued timely
    • Changing an existing LLC’s federal income tax classification
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • Notice 2025-27 provides interim guidance on corporate AMT
    • Two Tax Court rulings expose overvalued conservation easements
    • Late election relief in recent IRS letter rulings
    • Sec. 382 and exceptions to the segregation rules
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • Estate of McKelvey highlights potential tax pitfalls of variable prepaid forward contracts
    • Recent developments in estate planning
    • Estate tax considerations for non-US persons owning US real estate
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS clarifies health savings account changes in H.R. 1 in new notice
    • PTEs need more notice of changes, more time to respond, AICPA says
    • IRS announces prop. regs. on international tax law provisions in OBBBA
    • IRS outlines details for Trump accounts
  • 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

December 9, 2025

IRS clarifies health savings account changes in H.R. 1 in new notice

December 8, 2025

PTEs need more notice of changes, more time to respond, AICPA says

December 5, 2025

Government withdraws defense of retirement fiduciary rule

December 5, 2025

IRS announces prop. regs. on international tax law provisions in OBBBA

December 3, 2025

IRS outlines details for Trump accounts

Advertisement

Most Read

About 1 million taxpayers to get automatic penalty relief next year
Recent developments in estate planning
Partnership distributions: Rules and exceptions
The Sec. 645 election to treat a trust as part of the estate
IRS clarifies how employees can claim 2025 tip and overtime deductions
Tax consequences of employer gifts to employees
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

Notice 2025-27 provides interim guidance on corporate AMT

IRS approves medical deduction for IVF, denies it for surrogacy

Two Tax Court rulings expose overvalued conservation easements

The ongoing fight against frivolous tax arguments

QSBS gets a makeover: What tax pros need to know about Sec. 1202’s new look

Magazine

November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
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
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.