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4 wrz 2024 · Treasury regulations—commonly referred to as federal tax regulations—provide the official interpretation of the IRC by the U.S. Department of the Treasury and give directions to taxpayers on how to comply with the IRC's requirements.
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.
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.
20 cze 2017 · The text covers all the subjects/statutes that you would expect in an individual income tax text. It does not provide a Table of Cases or Table of Statutes or Regulations. However, the Table of Contents is sufficiently detailed that one is able to find cases and statutes through the TOC.
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.
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.
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.
