Source library
Source references used to anchor lessons, questions, flashcards, and exam explanations. Students must verify current-year instructions before testing.
These records are source anchors, not a substitute for current IRS instructions. Course content should cite the relevant form, publication, instruction, or Circular 230 topic before publication.
Last reviewed: May 30, 2026. Current IRS SEE cycle; students must verify current-year limits before testing.
Part 1
General individual income tax guide.
Use as a broad source for individual tax rules and taxpayer-facing explanations.
IRS sourcePart 1
Dependents, standard deduction, and filing information.
Use for filing requirements, filing status, dependents, and standard deduction topics.
IRS sourcePart 1
Taxable and nontaxable income.
Use for income inclusion, exclusions, and common income classification questions.
IRS sourcePart 2
Tax guide for small business.
Use for sole proprietorship, Schedule C, business income, and business deductions.
IRS sourcePart 2
Partnerships.
Use for partnership formation, distributions, basis, and partner reporting.
IRS sourcePart 2
Corporations.
Use for C corporation rules, deductions, distributions, and filing topics.
IRS sourcePart 1, Part 2
How to depreciate property.
Use for depreciation, placed-in-service rules, Section 179, listed property, and recovery periods.
IRS sourcePart 3
Practice before the IRS and power of attorney.
Use for representation authority, Form 2848, and practice-before-IRS topics.
IRS sourcePart 3
The IRS collection process.
Use for collections, liens, levies, payment options, and taxpayer collection rights.
IRS sourcePart 3
Appeal rights and protest preparation.
Use for appeal rights, protest concepts, and administrative review procedures.
IRS source