Code of Federal Regulations, Title 26 Internal Revenue 1.301-1.400, 2023

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The Code of Federal Regulations (CFR) Title 26, Internal Revenue, contains regulations issued by the Internal Revenue Service (IRS), which is a bureau of the Department of the Treasury. Here’s a detailed description of what you can typically find in CFR Title 26:
  • Purpose and Scope: CFR Title 26 encompasses all federal tax regulations administered by the IRS. It covers a wide range of topics related to taxation, including income taxes, estate and gift taxes, excise taxes, employment taxes, and administrative procedures.
  • Taxation Categories: The regulations in CFR Title 26 are organized into parts that cover different aspects of tax law:
    • Income Taxes: Regulations governing the determination of taxable income for individuals, corporations, partnerships, estates, and trusts.
    • Estate and Gift Taxes: Regulations related to the taxation of transfers of wealth through estates and gifts.
    • Excise Taxes: Regulations governing taxes on specific goods, services, and activities, such as alcohol, tobacco, firearms, and transportation.
    • Employment Taxes: Regulations concerning the withholding, payment, and reporting of employment taxes, including Social Security, Medicare, and federal income tax withholding.
SKU: 9781636715346
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Weight 1 kg
Book Author

Office Of The Federal Register (U.S.)

Edition

1st

Format

Paperback

ISBN

9781636715346

Language

English

Pages

860

Publication Year

Publisher

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