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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 It is provided for historical reference. The content may be out of date and links may no longer function.

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August 31, 2026

A risk framework for AI use in tax administration and preparation

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August 31, 2026

M&A termination fees under Sec. 1234A: Developments since 2016

August 31, 2026

Estate portability elections of unused estate and gift tax exemption must be meticulously prepared

August 31, 2026

Check-the-box effects for foreign owners

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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

M&A termination fees under Sec. 1234A: Developments since 2016

Estate portability elections of unused estate and gift tax exemption must be meticulously prepared

Check-the-box effects for foreign owners

Rev. Proc. 2026-17: Withdrawal of Sec. 163(j)(7) elections

Tax legislation for digital assets: What’s the conversation in Congress?

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