Code of Federal Regulations, Title 26 Internal Revenue 300-499, Revised as of April 1, 2022

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Code of Federal Regulations, Title 26: Internal Revenue 300-499 offers an in-depth collection of federal regulations specific to various aspects of U.S. internal revenue laws, focusing on sections 300 through 499. This essential volume provides comprehensive guidance on the implementation and interpretation of federal tax regulations as overseen by the Internal Revenue Service (IRS).

This book is an invaluable resource for tax professionals, legal experts, accountants, and individuals seeking to navigate the complexities of U.S. tax laws and ensure compliance with current federal tax regulations.

Part 300 provides the regulations for user fees charged by the IRS for services such as requests for private letter rulings, installment agreements, and other administrative actions. It outlines the procedures for calculating, collecting, and managing these fees, offering essential information for individuals and businesses seeking IRS services.

Part 301 covers the procedural rules for IRS operations and taxpayer interactions, including the processes for filing returns, requesting rulings, and appealing IRS decisions. It includes guidelines for administrative procedures, compliance requirements, and legal standards for tax-related matters.

SKU: 9781636712253
Weight 1 kg









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