Income Tax Regulations
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The standard reference for tax professionals and students, Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.
Federal tax regulations volumes include:
- 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.
- All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.
- Helpful finding devices such as:
- Topical Index to final, temporary and proposed regulations
- Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
- Table of Public Laws by number and title
- Table of Regulations that do not reflect changes made by recently enacted public laws
- Proposed Reg Preamble finder
- Table of how to locate and identify Regulations.
This new edition will include all regulations issued through November 1, 2012.
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|Author||CCH Tax Law Editors|
|Edition||Winter 2013 ed.|