Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.
Code of Federal Regulations, Title 26: Internal Revenue is an authoritative reference for understanding the federal tax regulations governing the administration, enforcement, and compliance aspects of U.S. tax law. This volume covers a wide range of tax-related topics essential for tax professionals, legal experts, accountants, and government officials involved in internal revenue matters.
Key Features:
- Comprehensive Coverage:
- The book contains detailed regulations for federal income taxes, estate and gift taxes, employment taxes, and excise taxes, as well as procedural and enforcement guidelines.
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