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  1. This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more.

  2. Tax laws enacted by Congress, • Treasury regulations, and • Court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. All material in this publication may be reprinted freely. A citation to Your Federal Income Tax (2023) would be appropriate.

  3. 4 wrz 2024 · Different sources provide the authority for tax rules and procedures. Here are some sources that can be searched online for free. Internal Revenue Code. The Constitution gives Congress the power to tax. Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC).

  4. This document is available in the following developer friendly formats: The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government.

  5. Free access to full-text of the Internal Revenue Code, including Editor’s Notes and updated continuously, from Bloomberg Tax. Links to related code sections make it easy to navigate within the IRC.

  6. Each update of the United States Code is a release point. This page provides downloadable files for the current release point. All files are current through Public Law 118-106 (10/04/2024). Titles in bold have been changed since the last release point.

  7. Tax Policy. The Office of Tax Policy develops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal ...