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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. We use Adobe Acrobat PDF files to provide electronic access to our forms and publications. You will need to have the Adobe Reader software installed to access them. We recommend using the most recent version of Adobe Reader -- available free from Adobe's website.

  3. 4 wrz 2024 · Treasury regulationscommonly referred to as federal tax regulationsprovide 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.

  4. 4 mar 2024 · Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. Includes regulations implementing changes to the Internal Revenue Code made by the Tax Cuts and Jobs Act.

  5. 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.

  6. Speed your research with two comprehensive topic indexes, and get a complete picture on Federal Tax Regulatory topics since Proposed and Final Regulations under the same Code Section are published together.

  7. Search all primary source documents regarding Federal tax-related laws, regulations, treasury decisions, IRS rulings, legislation, and more on TaxNotes.com.

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