Skip to content
aicpa-logo-black
  • AICPA Resources:
  • AICPA-CIMA.com
  • Tax Section
  • Engage365 Communities
  • Store
The Tax Adviser
  • INDIVIDUALS
    • All articles
    • Credits
    • Deductions
    • Income
    • Specialized Issues

    Latest Stories

    • IRS provides guidance on rollovers between retirement plans and IRAs
    • No joke: Comedian CPA adding more to Tax Return Pizza Tracker menu
    • IRS updates overtime deduction FAQs, adds reporting details
    • Planning for new charitable contribution limits
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • Structuring partnership mergers
    • Qualified real property business debt exclusion
    • LLC cannot raise due process claim for its members
    • Startups and the OBBBA: Rethinking C corporation vs. passthrough
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • Tax Court addresses disallowance of DRD and FTC
    • Seventh Circuit vacates Hyatt loyalty program decision
    • Transfer pricing treatment of acquired intangibles
    • Planning for domestication transactions
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • Multigenerational wealth transfer with IDGTs and GST tax planning
    • A case study on ILITs: What went wrong, how to fix it, and best practices for prevention
    • Estate planning in a post-OBBBA world
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS provides guidance on rollovers between retirement plans and IRAs
    • IRS staffing cuts delayed paper returns and refunds, report says
    • Trump account prop. regs. clarify $2,500 limit for workers
    • IRS updates overtime deduction FAQs, adds reporting details
  • 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

August 12, 2026

IRS provides guidance on rollovers between retirement plans and IRAs

August 12, 2026

IRS staffing cuts delayed paper returns and refunds, report says

August 12, 2026

Final rule will eliminate BOI reporting for US entities

August 11, 2026

Trump account prop. regs. clarify $2,500 limit for workers

August 11, 2026

No joke: Comedian CPA adding more to Tax Return Pizza Tracker menu

Advertisement

Most Read

IRS raises standard mileage rates for remainder of 2026
Planning for new charitable contribution limits
Eligible taxpayers to get automatic IRS penalty relief
Trust distributions: Timing, tax, and practical considerations
‘Stacking’ charitable contributions up to the 60% limit
The end of deferral: Calculating QOZ gain recognition on Dec. 31, 2026
Advertisement

INDIVIDUALS

Current Developments in Taxation of Individuals: Part 1

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.

Tax Clinic

Planning for domestication transactions

Planning for new charitable contribution limits

Effect of the new pro rata share rules

Determining when a debt instrument has zero basis

Structuring partnership mergers

Magazine

July 2026

July 2026

July 2026
June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
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

© 2026 Association of International Certified Professional Accountants. All rights reserved.