Tax Policy Documents

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Tax Policy Congressional Testimony
Reports to Congress on Mandated Studies
Tax Treaty Documents
Regulations and Administrative Guidance
Miscellaneous Tax Policy Documents

Comments regarding Tax Policy documents should be directed as specified in each document, or, if not so specified, to the Office of Tax Policy, Department of the Treasury, 1500 Pennsylvania Avenue NW, Washington, DC 20220. Regretfully, limited resources generally do not allow for substantive responses to individual comments regarding these documents. All comments and correspondence received by the Office are subject to release under provisions of the Freedom of Information Act. The Office generally releases comments and correspondence within two weeks of receipt.

Tax Policy documents are not copyrighted and may be reproduced without additional permission. Documents may be cited as "title, Office of Tax Policy, Department of the Treasury, Washington DC, date." The Internet location of specific documents is subject to change, however, access to the documents should always be available through the URL for the Office of Tax Policy on the Department of the Treasury website: http://www.treas.gov/offices/tax-policy/

WARNING: Please note that some reports and treaty documents are relatively large and files may exceed 500,000 bytes.