There's no doubt about it -- tax rules can be complicated. The tax law starts with the Internal Revenue Code which is enacted by Congress. After the statute is enacted, the IRS issues regulations to help interpret and apply the law. Here's a place where you can learn more about IRS regulations.
Tax Regulations
List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period.
Download from Archives
Head straight for the quick list to download these regulations now.
Federal Register
Find Federal laws, regulations, proposed rules and notices, upcoming Federal Register issues; and Executive orders, proclamations and other Presidential documents.
Code of Federal Regulations (CFR)
Searchable form of the CFR. Includes Title 26, The official source of tax regulations. Documents may be retrieved in Adobe Portable Document Format (PDF) , or in ASCII text format.
Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98)
Major IRS reform legislation, H.R. 2676, passed the House of Representatives on June 25, 1998 and the Senate on July 9, 1998. The President signed it into law. There are changes to the tax code which will be effected upon enactment.
Internal Revenue Bulletins
Keep up with the newest changes in procedure and official rulings! This section brings you Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other interesting information in a series of weekly publications.
The United States Code (USC) is prepared and published by the Office of the Law Revision Counsel, U.S. House of Representatives. This database is updated once a year and contains the laws of the United States including 26 USC, the Internal Revenue Code. Many other useful reference databases are available on-line via GPO Access and the Legal Information Institute of the Cornell Law School
Applicable Federal Rates
These revenue rulings provide various prescribed rates for federal income tax purposes for the current and recent-past months.
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