California Code Library · Topic
Development & building: zoning, codes and approvals
What can be built and how: the Title 24 building codes, every city and county zoning code, and the state planning, environmental and development-finance law above them.
8,950 documents of verbatim text, plus the zoning codes of 482 cities and 58 counties. Where a code is listed section by section, the library holds those sections, not the whole code.
What this topic covers
Browse collected material or search within this topic. Subjects without a dedicated listing include a coverage note.
Planning, zoning & local codes
City and county zoning, planning and development codes.
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Building codes & local amendments
Title 24 and locally adopted building standards.
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Housing development approvals
ADUs, density bonus, streamlining, SB 330 and the Housing Accountability Act.
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Environmental, coastal & historic
CEQA, the Coastal Act and historic-resource protection.
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Subdivisions, fees & public finance
Subdivision maps, development fees, tax credits and infrastructure finance.
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HCD guidance & enforcement
State housing guidance, technical assistance and enforcement letters.
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Plain-English guides
Each guide explains a rule and links the enacted text below. For how the rules apply to a specific property, ask GoCodebook.
Guides
- California building codes, explained
- City zoning & development rules
- County zoning & development rules
- California ADU Laws
State ADU and JADU rules that override many local restrictions on accessory dwelling units.
State building codes (Title 24)
The full, enacted text by chapter and section.
2025 edition
California Administrative Code (Title 24, Part 1)
2025 edition
California Building Code (Title 24, Part 2)
2025 edition
California Residential Code (Title 24, Part 2.5)
2025 edition
California Mechanical Code (Title 24, Part 4)
2025 edition
California Plumbing Code (Title 24, Part 5)
2025 edition
California Energy Code (Title 24, Part 6)
2025 edition
California Wildland-Urban Interface Code (Title 24, Part 7.5)
2025 edition
California Historical Building Code (Title 24, Part 8)
2025 edition
California Fire Code (Title 24, Part 9)
2025 edition
California Existing Building Code (Title 24, Part 10)
2025 edition
California Green Building Standards Code (Title 24, Part 11)
2025 edition
California Referenced Standards Code (Title 24, Part 12)
2022 edition
2022 PG&E Greenbook (Gas & Electric Service Requirements)
2025 edition
2025 California ADU Handbook (HCD)
City and county zoning codes
482 cities and 58 counties, each code verbatim by chapter and section.
How to read these sources
Start with a research question, then follow the collected sources. These notes explain the organization; the linked provisions supply their conditions and exceptions.
Which sources address the site, and which address the building?
Begin with the city or county code for the site’s zoning and local development rules. Then consult the relevant Title 24 code and local amendments for the proposed work. The building-code and zoning guides explain these separate source layers; a statewide code alone does not describe every local requirement.
Where do housing approvals, environmental review and fees fit?
Use the planning and housing-approval materials to identify the statute relevant to the project. Read environmental and coastal sources as a separate layer, and consult subdivision and finance provisions for maps, fees and funding. The lists distinguish statutes from HCD guidance rather than treating an agency explanation as enacted text.
State and federal law
Planning, zoning & housing approvals
The Planning and Zoning Law and the statutes layered on top of it — density bonus, streamlining, SB 330, ADUs.
- Government Code §§ 65100–65763 — Local Planning, General Plans, Specific Plans, Community Plans (Planning and Zoning Law, Chapter 3, excluding Articles 10.6–10.7)
- Government Code §§ 65580–65590.1 — Housing Element Law, Housing Accountability Act (§ 65589.5), and Coastal-Zone Low/Mod Housing (Mello Act)
- Government Code §§ 65800–65912 — Zoning Regulations (Planning and Zoning Law, Chapter 4)
- Government Code §§ 65912.100–65912.162 — Affordable Housing and High Road Jobs Act (AB 2011) and Transit-Oriented Development (SB 79)
- Government Code §§ 65913–65914.900, 66200–66210 — Housing Development Approvals (incl. § 65913.4 SB 35/SB 423 streamlined ministerial approval) and Housing Sustainability Districts
- Government Code §§ 65915–65918 — State Density Bonus Law
- Government Code §§ 65920–65964.5 — Permit Streamlining Act
- Government Code §§ 66300–66300.6.5 — Housing Crisis Act of 2019 (SB 330) and Demolition of Housing Units
- Government Code §§ 66310–66342 — Accessory Dwelling Unit and Junior ADU Law
- Government Code, Title 7, Division 1 — General Provisions, State & Regional Planning, Public Hearings, and Miscellaneous Chapters (§§ 65000–65096, 65098, 65919–65993, 66100–66103, 66345)
Environmental & coastal
CEQA, the Coastal Act, and the historical-resources statutes and regulations.
- California Register of Historical Resources — listing regulations; State Historic Rehabilitation Tax Credit procedures
- CEQA Statute and Guidelines (2025 consolidated text)
- Public Resources Code §§ 5020–5029.5 — Historical Resources (State Historical Resources Commission, California Register)
- Public Resources Code §§ 21000–21189.91 — California Environmental Quality Act
- Public Resources Code §§ 30000–30900 — California Coastal Act of 1976
- State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
Public finance, fees & tax credits
Impact fees, the Subdivision Map Act, CTCAC/CDLAC allocation rules, and redevelopment dissolution.
- CDLAC Regulations — Qualified Residential Rental Project Program (tax-exempt bond allocation)
- CTCAC Regulations Implementing the Federal and State Low-Income Housing Tax Credit Programs
- Government Code §§ 53311–53368.3 — Mello-Roos Community Facilities Act of 1982
- Government Code §§ 53398.50–53398.88 — Enhanced Infrastructure Financing Districts
- Government Code §§ 65970–66025, 66030–66035 — School Facilities Fees and Mitigation Fee Act (Fees for Development Projects)
- Government Code §§ 66410–66499.58 — Subdivision Map Act
- Health and Safety Code §§ 34161–34191.55 — Redevelopment Agency Dissolution and Successor Agencies (Division 24, Parts 1.8, 1.85, 1.87)
HCD guidance & enforcement
Program advisories, technical-assistance letters, and notices of violation issued to specific jurisdictions.
- Affordable Housing and High Road Jobs Act (AB 2011) — housing-law fact sheet
- California Federal Savings & Loan Ass'n v. City of Los Angeles
- California Redevelopment Ass'n v. Matosantos
- HCD enforcement — Beverly Hills — Notice of Violation: builder's-remedy applications
- HCD enforcement — Beverly Hills (8844 Burton Way) — Notice of Potential Violation: completeness/appeal denial
- HCD enforcement — Glendale — ADU follow-up Notice of Violation
- HCD enforcement — Huntington Beach — Notice of Potential Violation: SB 35 / housing element
- HCD enforcement — La Cañada Flintridge — Notice of Violation: HAA / builder's remedy
- HCD enforcement — Los Gatos (980 University Ave.) — Notice of Potential Violation: PSA & SDBL
- HCD enforcement — Placer County — Notice of Potential Violation + corrective action: HAA, SDBL, Housing Element Law
- HCD enforcement — San Bernardino — Notice of Violation: HAA
- HCD letter of technical assistance — Baldwin Park — AB 2011 technical assistance
- HCD letter of technical assistance — Berkeley (Berkeley USD site) — HAA technical assistance
- HCD letter of technical assistance — Carlsbad — SDBL implementation
- HCD letter of technical assistance — Carlsbad — SDBL replacement units
- HCD letter of technical assistance — Danville (101–119 Town & Country Dr.) — SDBL base density & concessions
- HCD letter of technical assistance — Los Gatos (North 40 Phase II) — SDBL phased-development concession
- HCD letter of technical assistance — Rancho Cucamonga — SB 330 preliminary-application vesting rights
- HCD letter of technical assistance — Santa Ana — AB 2011 technical assistance
- HCD letter of technical assistance — Santa Ana — HAA technical assistance
- HCD letter of technical assistance — Santa Cruz (Arthaus Ocean) — SDBL
- Housing Accountability Act — HCD program advisory
- Housing Accountability Act Technical Assistance Advisory
- Housing Crisis Act — affected cities list
- Housing Crisis Act — affected counties list
- Housing Crisis Act (SB 330/SB 8) — HCD program advisory
- Housing Element Completeness Checklist
- Housing Element Sites Inventory Guidebook (AB 1397)
- Palmer/Sixth Street Properties, L.P. v. City of Los Angeles
- SB 330 Preliminary Application Form (standardized)
- SB 423 Determination Methodology (SMAP)
- SMAP Determination Methodology (updated 2026-06-30)
- State Density Bonus Law — HCD program advisory
- State Density Bonus Law — sample ordinance template
- Streamlined Ministerial Approval Process (SB 35/SB 423) — HCD program advisory
- Streamlined Ministerial Approval Process Guidelines (final updated)
Federal law
U.S. statutes, regulations and agency guidance on the same subject.
Statutes
The U.S. Code as enacted — the tax credit, voucher, fair-housing and relocation authorities.
View 21 collected documents
- 12 U.S.C. §§ 1701u, 1715l, 1715n — HUD Section 3; FHA multifamily insurance (221(d) BMIR/market-rate; 223 refinancing incl. 223(f))
- 26 U.S.C. § 42 — Low-Income Housing Tax Credit
- 26 U.S.C. § 47 — Rehabilitation Credit (Historic Tax Credit)
- 26 U.S.C. §§ 103, 141, 142, 146, 147 — Tax-Exempt Private Activity Bonds (incl. § 142(d) qualified residential rental projects)
- 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)
- 26 U.S.C. Subtitle G — The Joint Committee on Taxation (Internal Revenue Code)
- 26 U.S.C. Subtitle H — Financing of Presidential Election Campaigns (Internal Revenue Code)
- 26 U.S.C. Subtitle I — Trust Fund Code (Internal Revenue Code)
- 26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)
- 26 U.S.C. Subtitle K — Group Health Plan Requirements (Internal Revenue Code)
- 40 U.S.C. §§ 3141–3148 — Davis-Bacon Act (prevailing wages)
- 42 U.S.C. §§ 4321–4347 — National Environmental Policy Act
- 42 U.S.C. §§ 4601–4655 — Uniform Relocation Assistance and Real Property Acquisition Policies Act
- 42 U.S.C. Ch. 63A — Residential Lead-Based Paint Hazard Reduction
- 42 U.S.C. ch. 130 (§§ 12701–12841) — Cranston-Gonzalez National Affordable Housing Act (incl. HOME Investment Partnerships Act, §§ 12741–12756)
- 50 U.S.C. Ch. 50 — Servicemembers Civil Relief
Regulations
The Code of Federal Regulations — HUD, Treasury, FTC and government-wide implementing rules, as whole parts and as selected sections.
View 83 collected documents
- 24 C.F.R. Part 35 — Lead-Based Paint Poisoning Prevention In Certain Residential Structures
- 24 C.F.R. Part 75 — Economic Opportunities (Section 3)
- 24 C.F.R. Part 92 — HOME Investment Partnerships Program
- 24 C.F.R. Part 93 — Housing Trust Fund
- 24 C.F.R. Part 983 — Project-Based Voucher (PBV) Program
- 24 C.F.R. Parts 50 & 58 — HUD Environmental Review (HUD-performed and responsible-entity NEPA procedures)
- 24 C.F.R. Parts 207 & 221 — FHA Multifamily Mortgage Insurance (Sec. 207 rental housing; Sec. 221(d) moderate-income housing)
- 24 C.F.R. Parts 880, 881, 883, 886 — Section 8 Project-Based Programs (New Construction; Substantial Rehabilitation; State Housing Agencies; Loan Management/Property Disposition Set-Asides)
- Relocation assistance for displaced persons — 24 CFR § 42.350
- Applicability — 24 CFR § 91.2
- Monitoring — 24 CFR § 91.230
- 26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit)
- 26 C.F.R. Part 1 — Income Taxes
- 26 C.F.R. Part 2 — Maritime Construction Reserve Fund
- 26 C.F.R. Part 3 — Capital Construction Fund
- 26 C.F.R. Part 4 — Temporary Income Tax Regulations Under Section 954 Of The Internal Revenue Code
- 26 C.F.R. Part 5 — Temporary Income Tax Regulations Under The Revenue Act Of 1978
- 26 C.F.R. Part 5c — Temporary Income Tax Regulations Under The Economic Recovery Tax Act Of 1981
- 26 C.F.R. Part 5e — Temporary Income Tax Regulations, Travel Expenses Of Members Of Congress
- 26 C.F.R. Part 5f — Temporary Income Tax Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
- 26 C.F.R. Part 6a — Temporary Regulations Under Title Ii Of The Omnibus Reconciliation Act Of 1980
- 26 C.F.R. Part 7 — Temporary Income Tax Regulations Under The Tax Reform Act Of 1976
- 26 C.F.R. Part 8 — Temporary Income Tax Regulations Under Section 3 Of The Act Of October 26, 1974 (Pub. L. 93-483)
- 26 C.F.R. Part 9 — Temporary Income Tax Regulations Under The Tax Reduction Act Of 1975
- 26 C.F.R. Part 11 — Temporary Income Tax Regulations Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 12 — Temporary Income Tax Regulations Under The Revenue Act Of 1971
- 26 C.F.R. Part 13 — Temporary Income Tax Regulations Under The Tax Reform Act Of 1969
- 26 C.F.R. Part 15 — Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining
- 26 C.F.R. Part 15a — Temporary Income Tax Regulations Under The Installment Sales Revision Act
- 26 C.F.R. Part 16A — Temporary Income Tax Regulations Relating To The Partial Exclusion For Certain Conservation Cost-Sharing Payments
- 26 C.F.R. Part 18 — Temporary Income Tax Regulations Under The Subchapter S Revision Act Of 1982
- 26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954
- 26 C.F.R. Part 22 — Temporary Estate Tax Regulations Under The Economic Recovery Tax Act Of 1981
- 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954
- 26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986
- 26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates
- 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source
- 26 C.F.R. Part 32 — Temporary Employment Tax Regulations Under The Act Of December 29, 1981 (Pub. L. 97-123)
- 26 C.F.R. Part 35 — Employment Tax And Collection Of Income Tax At Source Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
- 26 C.F.R. Part 35a — Temporary Employment Tax Regulations Under The Interest And Dividend Tax Compliance Act Of 1983
- 26 C.F.R. Part 36 — Contract Coverage Of Employees Of Foreign Subsidiaries
- 26 C.F.R. Part 40 — Excise Tax Procedural Regulations
- 26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles
- 26 C.F.R. Part 43 — Excise Tax On Transportation By Water
- 26 C.F.R. Part 44 — Taxes On Wagering; Effective January 1, 1955
- 26 C.F.R. Part 46 — Excise Tax On Certain Insurance Policies, Self-Insured Health Plans, And Obligations Not In Registered Form
- 26 C.F.R. Part 47 — Designated Drugs Excise Tax Regulations
- 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
- 26 C.F.R. Part 49 — Facilities And Services Excise Taxes
- 26 C.F.R. Part 50 — Regulations Relating To The Tax Imposed With Respect To Certain Hydraulic Mining
- 26 C.F.R. Part 51 — Branded Prescription Drug Fee
- 26 C.F.R. Part 52 — Environmental Taxes
- 26 C.F.R. Part 53 — Foundation And Similar Excise Taxes
- 26 C.F.R. Part 54 — Pension Excise Taxes
- 26 C.F.R. Part 55 — Excise Tax On Real Estate Investment Trusts And Regulated Investment Companies
- 26 C.F.R. Part 56 — Public Charity Excise Taxes
- 26 C.F.R. Part 57 — Health Insurance Providers Fee
- 26 C.F.R. Part 58 — Stock Repurchase Excise Tax
- 26 C.F.R. Part 141 — Temporary Excise Tax Regulations Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 143 — Temporary Excise Tax Regulations Under The Tax Reform Act Of 1969
- 26 C.F.R. Part 145 — Temporary Excise Tax Regulations Under The Highway Revenue Act Of 1982 (Pub. L. 97-424)
- 26 C.F.R. Part 156 — Excise Tax On Greenmail
- 26 C.F.R. Part 157 — Excise Tax On Structured Settlement Factoring Transactions
- 26 C.F.R. Part 300 — User Fees
- 26 C.F.R. Part 301 — Procedure And Administration
- 26 C.F.R. Part 302 — Taxes Under The International Claims Settlement Act, As Amended August 9, 1955
- 26 C.F.R. Part 303 — Taxes Under The Trading With The Enemy Act
- 26 C.F.R. Part 305 — Temporary Procedural And Administrative Tax Regulations Under The Indian Tribal Governmental Tax Status Act Of 1982
- 26 C.F.R. Part 400 — Temporary Regulations Under The Federal Tax Lien Act Of 1966
- 26 C.F.R. Part 403 — Disposition Of Seized Personal Property
- 26 C.F.R. Part 404 — Temporary Regulations On Procedure And Administration Under The Tax Reform Act Of 1976
- 26 C.F.R. Part 420 — Temporary Regulations On Procedure And Administration Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 509 — Switzerland
- 26 C.F.R. Part 513 — Ireland
- 26 C.F.R. Part 514 — France
- 26 C.F.R. Part 521 — Denmark
- 26 C.F.R. Part 601 — Statement Of Procedural Rules
- 26 C.F.R. Part 602 — Omb Control Numbers Under The Paperwork Reduction Act
- 26 C.F.R. Part 701 — Presidential Election Campaign Fund
- 26 C.F.R. Part 702 — Presidential Primary Matching Payment Account
- 26 C.F.R. Part 801 — Balanced System For Measuring Organizational And Employee Performance Within The Internal Revenue Service
- 40 C.F.R. Part 745 — Lead-Based Paint Poisoning Prevention In Certain Residential Structures
- 49 C.F.R. Part 24 — Uniform Relocation Assistance and Real Property Acquisition (government-wide URA rule)
Agency guidance & handbooks
HUD and IRS handbooks, guidebooks and audit technique guides.
Other documents
View 8738 collected documents
- 10 or More Employer Plans (IRS final rule, 2003-07-17, FR Doc. 03-18041)
- 0100 Publ 3561 (PDF)
- 0101 Form 921-A (PDF)
- 0105 Form 12451 (PDF)
- 0106 Form 8316 (PDF)
- 0106 Publ 487 (PDF)
- 0109 Form 8329 (PDF) v1
- 0110 Form 8038-B (PDF)
- 0110 Publ 4341 (PDF)
- 0111 Form 4361 (PDF)
- 0111 Form 14199 (PDF)
- 0112 Form 5309 (PDF)
- 0112 Form 8905 (PDF)
- 0112 Form 13285-A (PDF)
- 0112 Publ 4941 (PDF)
- 0112 Publ 4967 (PDF)
- 0112 Publ 4974 (PDF)
- 0113 Form 5735 (PDF)
- 0113 Inst 5735 (PDF)
- 0114 Form 8809-EX (PDF) 1
- 0114 Form W-13 (PDF)
- 0114 Publ 1468 (PDF)
- 0115 Form 14652 (EN-SP) (PDF)
- 0115 Publ 4302 (PDF)
- 0115 Publ 4303 (PDF)
- 0115 Publ 5193 (PDF)
- 0115 Publ 5195 (PDF)
- 0117 Form 5300 (PDF)
- 0117 Form 5646 (PDF)
- 0117 Form 9325 (PDF)
- 0117 Form 10301 (PDF)
- 0117 Publ 1546-EZ (ht) (PDF)
- 0117 Publ 1546-EZ (ko) (PDF)
- 0117 Publ 1546-EZ (so) (PDF)
- 0117 Publ 1546-EZ (vie) (PDF)
- 0117 Publ 5275 (PDF)
- 0118 Form 1024 (PDF)
- 0118 Form 1024-A (PDF)
- 0119 Form 965 (Schedule D) (PDF)
- 0119 Form 15091 (PDF)
- 0120 Form 6478 (PDF)
- 0120 Form 8453-R (PDF)
- 0120 Form 8917 (PDF)
- 0120 Form 8963 (PDF)
- 0120 Inst 990-BL (PDF)
- 0120 Inst 8963 (PDF)
- 0120 Notc 1392 (PDF)
- 0120 Publ 1660 (PDF)
- 0120 Publ 4227 (PDF)
- 0120 Publ 4839 (PDF)
- 0120 Publ 5387 (PDF)
- 0121 Form 965-A (PDF)
- 0121 Form 965-B (PDF)
- 0121 Form 2848 (PDF)
- 0121 Form 2848 (SP) (PDF)
- 0121 Form 8821 (PDF)
- 0121 Form 8821 (sp) (PDF)
- 0121 Form 8879 (PDF)
- 0121 Form 8879 (SP) (PDF)
- 0121 Form 8994 (PDF)
- 0121 Form 11652 (PDF)
- 0121 Inst 965-A (PDF)
- 0121 Inst 965-B (PDF)
- 0121 Inst 1024-A (PDF)
- 0121 Notc 1444-B (EN-SP) (PDF)
- 0121 Publ 2043 (PDF)
- 0121 Publ 4524 (PDF)
- 0121 Publ 4524 (SP) (PDF)
- 0121 Publ 5426 (PDF)
- 0121 Publ 5473 (PDF)
- 0121 Publ 5473 (SP) (PDF)
- 0121 Publ 5477 (SP) (PDF)
- 0122 Form 8038-CP (PDF)
- 0122 Form 14497 (PDF)
- 0122 Form 14498 (PDF)
- 0122 Inst 1024 (PDF)
- 0122 Inst 8950 (PDF)
- 0122 Publ 538 (PDF)
- 0122 Publ 786 (PDF)
- 0122 Publ 5034 (en-sp) (PDF)
- 0122 Publ 5396-A (PDF)
- 0122 Publ 5478 (PDF)
- 0122 Publ 5478 (sp) (PDF)
- 0122 Publ 5486 (ht) (PDF)
- 0122 Publ 5486 (ko) (PDF)
- 0122 Publ 5486 (PDF)
- 0122 Publ 5486 (ru) (PDF)
- 0122 Publ 5486 (sp) (PDF)
- 0122 Publ 5486 (vie) (PDF)
- 0122 Publ 5486 (zh-s) (PDF)
- 0122 Publ 5486 (zh-t) (PDF)
- 0122 Publ 5486-B (ht) (PDF)
- 0122 Publ 5486-B (ko) (PDF)
- 0122 Publ 5486-B (PDF)
- 0122 Publ 5486-B (ru) (PDF)
- 0122 Publ 5486-B (sp) (PDF)
- 0122 Publ 5486-B (vie) (PDF)
- 0122 Publ 5486-B (zh-s) (PDF)
- 0122 Publ 5486-B (zh-t) (PDF)
- 0122 Publ 5602 (PDF)
- 0122 Publ 5603 (PDF)
- 0123 Form 8288-A (PDF)
- 0123 Form 8288-C (PDF)
- 0123 Form 8849 (Schedule 3) (PDF)
- 0123 Form 8978 (Schedule A) (PDF)
- 0123 Form 15109 (PDF)
- 0123 Form 15109 (sp) (PDF)
- 0123 Publ 5382 (PDF)
- 0123 Publ 5396 (PDF)
- 0124 Form 1040-C (PDF)
- 0124 Form 1099-DIV (PDF)
- 0124 Form 1099-INT (PDF)
- 0124 Form 1099-OID (PDF)
- 0124 Form 4506 (sp) (PDF)
- 0124 Form 8596 (PDF)
- 0124 Form 8655 (PDF)
- 0124 Inst 1099-DIV (PDF)
- 0124 Inst 1099-INT and 1099-OID (PDF)
- 0124 Inst SS-8 (PDF)
- 0124 Inst SS-8 (sp) (PDF)
- 0124 Publ 542 (PDF)
- 0124 Publ 957 (PDF)
- 0124 Publ 2104-B (PDF)
- 0124 Publ 5249 (PDF)
- 0124 Publ 5510 (PDF)
- 0124 Publ 5866-A (PDF)
- 0124 Publ 5886-A (PDF)
- 0124 Publ 5905 (sp) (PDF)
- 0124 Publ 5912 (en-sp) (PDF)
- 0124 Publ 5913 (PDF)
- 0125 Form 5558 (PDF)
- 0125 Form 8868 (PDF)
- 0125 Inst 1023-EZ (PDF)
- 0125 Publ 557 (PDF)
- 0125 Publ 1304 (PDF)
- 0125 Publ 3524 (sp) (PDF)
- 0125 Publ 4393 (en-sp) (PDF)
- 0125 Publ 4520 (PDF)
- 0125 Publ 4717 (sp) (PDF)
- 0125 Publ 5136 (sp) (PDF)
- 0125 Publ 5827 (PDF)
- 0125 Publ 5867-A (PDF)
- 0125 Publ 5902 (PDF)
- 0125 Publ 5905 (PDF)
- 0125 Publ 6022 (PDF)
- 0125 Publ 6033 (PDF)
- 0125 Publ 6049 (PDF)
- 0125 Publ 6052 (PDF)
- 0125 Publ 6054 (sp) (PDF)
- 0125 Publ 6059 (sp) (PDF)
- 0126 Form 5434-A (PDF)
- 0126 Form 6627 (PDF)
- 0126 Form 8288 (PDF)
- 0126 Form 13287 (PDF)
- 0126 Form 13768 (PDF)
- 0126 Form 15227 (en-sp) (PDF)
- 0126 Form W-2C (PDF)
- 0126 Form W-2G (PDF)
- 0126 Form W-4V (PDF)
- 0126 Form W-9S (PDF)
- 0126 Inst 1040-C (PDF)
- 0126 Inst 6627 (PDF)
- 0126 Inst 8288 (PDF)
- 0126 Inst 8804, 8805 and 8813 (PDF)
- 0126 Inst 8868 (PDF)
- 0126 Inst W-2G and 5754 (PDF)
- 0126 Publ 571 (PDF)
- 0126 Publ 594 (PDF)
- 0126 Publ 594 (sp) (PDF)
- 0126 Publ 594 (zh-s) (PDF)
- 0126 Publ 594 (zh-t) (PDF)
- 0126 Publ 962 (en-sp) (PDF)
- 0126 Publ 962 (PDF)
- 0126 Publ 962 (sp) (PDF)
- 0126 Publ 4078 (PDF)
- 0126 Publ 4134 (PDF)
- 0126 Publ 4134 (sp) (PDF)
- 0126 Publ 4491-X (PDF)
- 0126 Publ 5146 (PDF)
- 0126 Publ 5274 (PDF)
- 0126 Publ 5316 (PDF)
- 0126 Publ 5456 (PDF)
- 0126 Publ 5490 (PDF)
- 0126 Publ 5718 (PDF)
- 0126 Publ 5735 (PDF)
- 0126 Publ 6038 (PDF)
- 0126 Publ 6118 (PDF)
- 0126 Publ 6126 (PDF)
- 0126 Publ 6128 (sp) (PDF)
- 0202 Form 4977 (PDF)
- 0206 Notc 1016 (PDF)
- 0207 Form 8838 (PDF)
- 0207 Form 8851 (PDF)
- 0211 Publ 4541 (PDF)
- 0214 Form 12325 (PDF)
- 0214 Publ 1635 (PDF)
- 0214 Publ 4991 (PDF)
- 0215 Publ 5209 (PDF)
- 0217 Form 14693 (PDF)
- 0217 Publ 892 (PDF)
- 0218 Publ 947 (PDF)
- 0218 Publ 947 (SP) (PDF)
- 0218 Publ 947 (vie) (PDF)
- 0219 Form 15057 (PDF)
- 0219 Publ 5328 (PDF)
- 0220 Form 4768 (PDF)
- 0220 Form 9423 (PDF)
- 0220 Form 15237-A (PDF)
- 0220 Inst 4768 (PDF)
- 0220 Publ 1660 (SP) (PDF)
- 0220 Publ 5250 (PDF)
- 0220 Publ 5369-A (PDF)
- 0220 Publ 5390 (PDF)
- 0221 Form 8822 (PDF)
- 0221 Form 15254 (PDF)
- 0221 Publ 4849 (PDF)
- 0221 Publ 5187 (PDF)
- 0221 Publ 5257 (EN-SP) (PDF)
- 0221 Publ 5257 (HT) (PDF)
- 0221 Publ 5257 (KO) (PDF)
- 0221 Publ 5257 (RU) (PDF)
- 0221 Publ 5257 (VIE) (PDF)
- 0221 Publ 5257 (ZH-T) (PDF)
- 0221 Publ 5489 (HT) (PDF)
- 0221 Publ 5489 (KO) (PDF)
- 0221 Publ 5489 (PDF)
- 0221 Publ 5489 (RU) (PDF)
- 0221 Publ 5489 (SP) (PDF)
- 0221 Publ 5489 (VIE) (PDF)
- 0221 Publ 5489 (ZH-S) (PDF)
- 0221 Publ 5490 (en-sp) (PDF)
- 0222 Publ 4245 (PDF)
- 0223 Publ 904 (PDF)
- 0223 Publ 5396-B (PDF)
- 0223 Publ 5534-H (PDF)
- 0223 Publ 5534-H (sp) (PDF)
- 0223 Publ 5534-H (zh-s) (PDF)
- 0223 Publ 5652 (PDF)
- 0223 Publ 5724 (sp) (PDF)
- 0223 Publ 5724-A (sp) (PDF)
- 0223 Publ 5724-B (PDF)
- 0223 Publ 5724-B (sp) (PDF)
- 0223 Publ 5744 (PDF)
- 0224 Publ 5179 (PDF)
- 0224 Publ 5427 (PDF)
- 0224 Publ 5427 (sp) (PDF)
- 0224 Publ 5437 (PDF)
- 0224 Publ 5588 (PDF)
- 0224 Publ 5627 (PDF)
- 0224 Publ 5710 (PDF)
- 0224 Publ 5727 (PDF)
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- 0224 Publ 5781 (PDF)
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- 0224 Publ 5925 (PDF)
- 0224 Publ 5927 (PDF)
- 0225 Form 945-X (PDF)
- 0225 Inst 945-X (PDF)
- 0225 Publ 4680 (PDF)
- 0225 Publ 5653 (PDF)
- 0225 Publ 5713 (PDF)
- 0225 Publ 5895 (en-sp) (PDF)
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- 0226 Form 14039 (PDF)
- 0226 Form 15110 (PDF)
- 0226 Form 15112 (PDF)
- 0226 Inst 943-X (sp) (PDF)
- 0226 Inst 944-X (sp) (PDF)
- 0226 Publ 3067 (ht) (PDF)
- 0226 Publ 3067 (ko) (PDF)
- 0226 Publ 3067 (PDF)
- 0226 Publ 3067 (ru) (PDF)
- 0226 Publ 3067 (sp) (PDF)
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- 0226 Publ 3067 (zh-s) (PDF)
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- 0309 Form 8804-C (PDF)
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- 0320 Publ 3402 (PDF)
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- 0321 Form 5884 (PDF)
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- 0321 Inst 5884 (PDF)
- 0321 Inst 5884-A (PDF)
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- 0321 Publ 5412 (PDF)
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- 0321 Publ 5412 (SP) (PDF)
- 0321 Publ 5412 (vie) (PDF)
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- 0321 Publ 5412-G (ht) (PDF)
- 0321 Publ 5412-G (ko) (PDF)
- 0321 Publ 5412-G (PDF)
- 0321 Publ 5412-G (ru) (PDF)
- 0321 Publ 5412-G (SP) (PDF)
- 0321 Publ 5412-G (vie) (PDF)
- 0321 Publ 5412-G (zh-s) (PDF)
- 0321 Publ 5412-G (zh-t) (PDF)
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- 0321 Publ 5501 (ru) (PDF)
- 0321 Publ 5501 (sp) (PDF)
- 0321 Publ 5501 (vie) (PDF)
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- 0321 Publ 5501 (zh-t) (PDF)
- 0322 Form 8830 (PDF)
- 0322 Form 13369 (PDF)
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- 0322 Form 14411 (PDF)
- 0322 Form 14439 (PDF)
- 0322 Publ 1915 (sp) (PDF)
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- 0322 Publ 5033 (PDF)
- 0322 Publ 5569 (PDF)
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- 0323 Form 14417 (PDF)
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- 0323 Publ 1779 (SP) (PDF)
- 0323 Publ 5356 (PDF)
- 0323 Publ 5724-D (PDF)
- 0323 Publ 5724-E (PDF)
- 0323 Publ 5774 (PDF)
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- 0323 Publ 5886 (PDF)
- 0324 Form 941 (Schedule B) (PDF)
- 0324 Form 941 (Schedule R) (PDF)
- 0324 Form 941 (sp) (Schedule B) (PDF)
- 0324 Form 2587 (PDF)
- 0324 Form 9549 (PDF)
- 0324 Form W-9 (PDF)
- 0324 Form W-9 (sp) (PDF)
- 0324 Inst 941 (Schedule R) (PDF)
- 0324 Inst W-9 (PDF)
- 0324 Inst W-9 (sp) (PDF)
- 0324 Publ 5102 (PDF)
- 0324 Publ 5146 (sp) (PDF)
- 0324 Publ 5412-L (PDF)
- 0324 Publ 5427-A (PDF)
- 0324 Publ 5528 (PDF)
- 0324 Publ 5614 (PDF)
- 0324 Publ 5817-F (sp) (PDF)
- 0324 Publ 5888 (PDF)
- 0324 Publ 5951 (PDF)
- 0324 Publ 5951 (sp) (PDF)
- 0324 Publ 5958 (PDF)
- 0325 Form 433-H (PDF)
- 0325 Form 4506-T-EZ (PDF)
- 0325 Form 14653 (PDF)
- 0325 Form 15674 (PDF)
- 0325 Publ 4687 (sp) (PDF)
- 0325 Publ 5341 (PDF)
- 0325 Publ 5681 (PDF)
- 0325 Publ 5878 (PDF)
- 0325 Publ 5895 (ko) (PDF)
- 0325 Publ 5895 (ru) (PDF)
- 0325 Publ 6072 (PDF)
- 0325 Publ 6075 (PDF)
- 0325 Publ 6076 (PDF)
- 0325 Publ 6081 (PDF)
- 0325 Publ 6082 (PDF)
- 0325 Publ 6087 (PDF)
- 0325 Publ 6088 (PDF)
- 0325 Publ 6089 (PDF)
- 0325 Publ 6090 (PDF)
- 0326 Form 941 (sp) (PDF)
- 0326 Form 4506-A (PDF)
- 0326 Form 8653 (PDF)
- 0326 Form 8654 (PDF)
- 0326 Form 14234-E (PDF)
- 0326 Form 14388 (PDF)
- 0326 Form 15721 (PDF)
- 0326 Form CT-2 (PDF)
- 0326 Inst 941 (sp) (PDF)
- 0326 Publ 938 (PDF)
- 0326 Publ 1153 (PDF)
- 0326 Publ 3583 (PDF)
- 0326 Publ 4436 (PDF)
- 0326 Publ 5066 (PDF)
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- 0392 Publ 216 (PDF)
- 0406 Publ 4386 (PDF)
- 0408 Form 13976 (PDF)
- 0411 Publ 3114 (PDF)
- 0413 Publ 5080 (PDF)
- 0416 Form 3881 (PDF)
- 0416 Form 13424-N (PDF)
- 0416 Publ 7005 (PDF)
- 0417 Form 5305 (PDF)
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- 0417 Form 5305-RA (PDF)
- 0417 Form 5305-RB (PDF)
- 0417 Form 5305-S (PDF)
- 0417 Form 5305-SA (PDF)
- 0417 Form 7036 (PDF)
- 0417 Publ 5124 (PDF)
- 0418 Form 8831 (PDF)
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- 0418 Inst 8902 (PDF)
- 0418 Publ 3386 (PDF)
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- 0420 Form 656-PPV (PDF)
- 0420 Form 15250 (PDF)
- 0420 Publ 1020 (PDF)
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- 0421 Form 5884-D (PDF)
- 0421 Form 7200 (PDF)
- 0421 Form 7200 (sp) (PDF)
- 0421 Form 13441-A (PDF)
- 0421 Form 15115 (PDF)
- 0421 Inst 5884-D (PDF)
- 0421 Inst 7200 (PDF)
- 0421 Inst 7200 (sp) (PDF)
- 0421 Publ 5 (PDF)
- 0421 Publ 5 (sp) (PDF)
- 0421 Publ 1769 (EN-SP) (PDF)
- 0421 Publ 4167 (PDF)
- 0421 Publ 4484 (PDF)
- 0421 Publ 5509 (PDF)
- 0421 Publ 5514 (ht) (PDF)
- 0421 Publ 5514 (ko) (PDF)
- 0421 Publ 5514 (PDF)
- 0421 Publ 5514 (ru) (PDF)
- 0421 Publ 5514 (sp) (PDF)
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- 0421 Publ 5514 (zh-t) (PDF)
- 0421 Publ 5515 (PDF)
- 0421 Publ 5515 (sp) (PDF)
- 0421 Publ 5515-A (PDF)
- 0421 Publ 5515-A (sp) (PDF)
- 0421 Publ 5522 (PDF)
- 0422 Form 15116 (PDF)
- 0422 Publ 5453 (PDF)
- 0422 Publ 5470 (PDF)
- 0422 Publ 5506-A (PDF)
- 0422 Publ 5592 (PDF)
- 0422 Publ 5593 (PDF)
- 0422 Publ 5632 (PDF)
- 0422 Publ 5640 (PDF)
- 0422 Publ 5640 (sp) (PDF)
- 0422 Publ 5640 (zh-s) (PDF)
- 0422 Publ 5641 (PDF)
- 0422 Publ 5642 (PDF)
- 0422 Publ 5642 (sp) (PDF)
- 0422 Publ 5644 (PDF)
- 0423 Form 15417 (PDF)
- 0423 Form 15417-A (PDF)
- 0423 Form 15417-B (PDF)
- 0423 Form 15417-C (PDF)
- 0423 Form 15417-D (PDF)
- 0423 Form 15417-E (PDF)
- 0423 Form 15417-F (PDF)
- 0423 Form 15417-G (PDF)
- 0423 Form 15417-H (PDF)
- 0423 Form 15417-I (PDF)
- 0423 Publ 1335 (PDF)
- 0423 Publ 1546-EZ (zh-t) (PDF)
- 0423 Publ 3744 (PDF)
- 0423 Publ 5417 (PDF)
- 0423 Publ 5417 (sp) (PDF)
- 0423 Publ 5724-G (PDF)
- 0423 Publ 5724-H (PDF)
- 0423 Publ 5743 (PDF)
- 0423 Publ 5789 (PDF)
- 0423 Publ 5789 (sp) (PDF)
- 0423 Publ 5792 (PDF)
- 0423 Publ 5792 (sp) (PDF)
- 0423 Publ 5800 (PDF)
- 0424 Publ 1854 (sp) (PDF)
- 0424 Publ 3744-A (PDF)
- 0424 Publ 3744-B (PDF)
- 0424 Publ 5526 (PDF)
- 0424 Publ 5583 (PDF)
- 0424 Publ 5817 (PDF)
- 0424 Publ 5817 (sp) (PDF)
- 0424 Publ 5817-A (PDF)
- 0424 Publ 5817-A (sp) (PDF)
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- 0424 Publ 5817-B (sp) (PDF)
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- 0424 Publ 5817-F (PDF)
- 0424 Publ 5930 (PDF)
- 0424 Publ 5931 (PDF)
- 0424 Publ 5962 (PDF)
- 0425 Form 944-X (PDF)
- 0425 Form 944-X (sp) (PDF)
- 0425 Form 1097-BTC (PDF)
- 0425 Form 1098 (PDF)
- 0425 Form 1098-C (PDF)
- 0425 Form 1098-F (PDF)
- 0425 Form 1098-Q (PDF)
- 0425 Form 1099-A (PDF)
- 0425 Form 1099-C (PDF)
- 0425 Form 1099-CAP (PDF)
- 0425 Form 1099-H (PDF)
- 0425 Form 1099-LS (PDF)
- 0425 Form 1099-LTC (PDF)
- 0425 Form 1099-PATR (PDF)
- 0425 Form 1099-Q (PDF)
- 0425 Form 1099-QA (PDF)
- 0425 Form 1099-SA (PDF)
- 0425 Form 1099-SB (PDF)
- 0425 Form 3921 (PDF)
- 0425 Form 3922 (PDF)
- 0425 Form 4506 (PDF)
- 0425 Form 4506-T (PDF)
- 0425 Form 14234-B (PDF)
- 0425 Form 15426 (PDF)
- 0425 Form 15620 (PDF)
- 0425 Form CT-1X (PDF)
- 0425 Inst 1097-BTC (PDF)
- 0425 Inst 1098-F (PDF)
- 0425 Inst 1098-Q (PDF)
- 0425 Inst 1099-A and 1099-C (PDF)
- 0425 Inst 1099-CAP (PDF)
- 0425 Inst 1099-H (PDF)
- 0425 Inst 1099-LS (PDF)
- 0425 Inst 1099-LTC (PDF)
- 0425 Inst 1099-PATR (PDF)
- 0425 Inst 1099-Q (PDF)
- 0425 Inst 1099-SB (PDF)
- 0425 Inst 3921 and 3922 (PDF)
- 0425 Inst 5310 (PDF)
- 0425 Inst CT-1X (PDF)
- 0425 Publ 5411 (PDF)
- 0425 Publ 5801 (PDF)
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- 0425 Publ 6074 (PDF)
- 0425 Publ 6095 (PDF)
- 0426 Form 433-A (OIC) (PDF)
- 0426 Form 433-B (OIC) (PDF)
- 0426 Form 656 (sp) (PDF)
- 0426 Form 656-B (PDF)
- 0426 Form 656-B (sp) (PDF)
- 0426 Form 13424-M (PDF)
- 0426 Form 13979-A (PDF)
- 0426 Form 13989 (PDF)
- 0426 Form 14773 (PDF)
- 0426 Notc 1214 (PDF)
- 0426 Publ 55-B (PDF)
- 0426 Publ 3373 (PDF)
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- 0426 Publ 4450 (PDF)
- 0426 Publ 5227 (sp) (PDF)
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- 0426 Publ 5993 (PDF)
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- 0426 Publ 6102 (PDF)
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- 0487 Form 4421 (PDF)
- 0498 Notc 1027 (PDF)
- 0509 Publ 4779 (PDF)
- 0510 Form 940-B (PDF)
- 0513 Publ 4825 (PDF)
- 0513 Publ 5059 (SP) (PDF)
- 0514 Form 4219 (PDF)
- 0515 Form 9214 (PDF)
- 0515 Form 9249 (PDF)
- 0515 Form 9250 (PDF)
- 0515 Form 9368 (PDF)
- 0515 Form 14704 (PDF)
- 0516 Publ 4591 (CN) (PDF)
- 0516 Publ 4591 (KR) (PDF)
- 0516 Publ 4591 (RU) (PDF)
- 0516 Publ 4591 (SP) (PDF)
- 0516 Publ 4591 (VN) (PDF)
- 0516 Publ 4985 (SP) (PDF)
- 0516 Publ 5152 (PDF)
- 0516 Publ 5152 (SP) (PDF)
- 0517 Form 886-H-AOC (PDF)
- 0517 Form 886-H-AOC (sp) (PDF)
- 0517 Form 3881-A (PDF)
- 0517 Form 13560 (PDF)
- 0517 Form 14751 (PDF)
- 0518 Form 12509 (PDF)
- 0518 Form 13424-J (PDF)
- 0518 Form 13424-L (PDF)
- 0518 Publ 4859 (EN-SP) (PDF)
- 0518 Publ 5027 (PDF)
- 0518 Publ 5027 (SP) (PDF)
- 0518 Publ 5120 (SP) (PDF)
- 0518 Publ 5149 (PDF)
- 0518 Publ 5172 (PDF)
- 0518 Publ 5200 (PDF)
- 0520 Form 8849 (Schedule 1) (PDF)
- 0520 Form 12256 (PDF)
- 0521 Form 8945 (PDF)
- 0521 Form 14039-B (PDF)
- 0521 Form 14039-B (SP) (PDF)
- 0521 Form 14765 (PDF)
- 0521 Publ 3498-A (PDF)
- 0521 Publ 4118 (ko) (PDF)
- 0521 Publ 4118 (PDF)
- 0521 Publ 4118 (ru) (PDF)
- 0521 Publ 4924 (PDF)
- 0521 Publ 4924 (SP) (PDF)
- 0521 Publ 4925 (PDF)
- 0521 Publ 4995-A (en-sp) (PDF)
- 0521 Publ 5519 (ht) (PDF)
- 0521 Publ 5519 (ko) (PDF)
- 0521 Publ 5519 (PDF)
- 0521 Publ 5519 (ru) (PDF)
- 0521 Publ 5519 (sp) (PDF)
- 0521 Publ 5519 (vie) (PDF)
- 0521 Publ 5519 (zh-s) (PDF)
- 0521 Publ 5519 (zh-t) (PDF)
- 0521 Publ 5520 (ht) (PDF)
- 0521 Publ 5520 (PDF)
- 0521 Publ 5520 (sp) (PDF)
- 0521 Publ 5527 (PDF)
- 0522 Publ 5643 (PDF)
- 0522 Publ 5643 (sp) (PDF)
- 0522 Publ 5643 (vie) (PDF)
- 0522 Publ 5648-A (PDF)
- 0523 Inst 5316 (PDF)
- 0523 Publ 2105 (PDF)
- 0524 Form 4506-B (PDF)
- 0524 Publ 4557 (PDF)
- 0524 Publ 5968 (PDF)
- 0524 Publ 5968 (SP) (PDF)
- 0524 Publ 5969 (PDF)
- 0525 Form 6112 (PDF)
- 0525 Notc 1459 (PDF)
- 0525 Publ 3498 (sp) (PDF)
- 0525 Publ 6080 (PDF)
- 0525 Publ 6101 (PDF)
- 0525 Publ 6103 (PDF)
- 0525 Publ 6109 (PDF)
- 0526 Form 8849 (PDF)
- 0526 Form 8849 (Schedule 5) (PDF)
- 0526 Form 15397 (PDF)
- 0526 Publ 3319 (PDF)
- 0526 Publ 5533-B (PDF)
- 0526 Publ 6079 (PDF)
- 0526 Publ 6086 (PDF)
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- 0526 Publ 6160 (sp) (PDF)
- 0600 Publ 3202 (PDF)
- 0614 Publ 4418 (PDF)
- 0614 Publ 5144 (PDF)
- 0617 Form 14581-A (PDF)
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- 0617 Form 14581-C (PDF)
- 0617 Form 14581-D (PDF)
- 0617 Form 14581-E (PDF)
- 0617 Form 14581-F (PDF)
- 0617 Form 14581-G (PDF)
- 0617 Form 15105 (PDF)
- 0617 Form 15105 (SP) (PDF)
- 0618 Publ 4344 (PDF)
- 0619 Form 14154 (EN-SP) (PDF)
- 0619 Form 15094 (PDF)
- 0619 Publ 4054-C (PDF)
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- 0619 Publ 5261 (PDF)
- 0620 Form 15230 (PDF)
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- 0620 Publ 5412-S (PDF)
- 0620 Publ 5423 (HT) (PDF)
- 0620 Publ 5423 (PDF)
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- 0621 Form 8857 (PDF)
- 0621 Form 12508 (PDF)
- 0621 Publ 4962 (PDF)
- 0621 Publ 4964 (PDF)
- 0621 Publ 4965 (PDF)
- 0621 Publ 5139 (PDF)
- 0621 Publ 5534-A (ht) (PDF)
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- 0621 Publ 5534-A (zh-s) (PDF)
- 0621 Publ 5534-A-1 (PDF)
- 0621 Publ 5534-A-1 (sp) (PDF)
- 0621 Publ 5534-B (vie) (PDF)
- 0621 Publ 5534-B (zh-s) (PDF)
- 0621 Publ 5534-B (zh-t) (PDF)
- 0621 Publ 5535 (en-sp) (PDF)
- 0621 Publ 6393 (PDF)
- 0621 Publ 7001 (PDF)
- 0621 Publ 7003 (PDF)
- 0621 Publ 7004 (PDF)
- 0621 Publ 7334 (PDF)
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- 0621 Publ 11433 (PDF)
- 0622 Form 8691 (PDF)
- 0622 Form 8717 (PDF)
- 0622 Inst W-8 (PDF)
- 0622 Publ 4465-A (PDF)
- 0623 Form 8823 (PDF)
- 0623 Inst 5300 (PDF)
- 0623 Publ 5815 (PDF)
- 0623 Publ 5817-G (PDF)
- 0624 Form 15086 (PDF)
- 0624 Form W-3C (PDF)
- 0624 Form W-3C (PR) (PDF)
- 0624 Publ 4248 (PDF)
- 0624 Publ 5392 (PDF)
- 0624 Publ 5533-A (PDF)
- 0624 Publ 5533-A (sp) (PDF)
- 0624 Publ 5855 (PDF)
- 0624 Publ 5855 (sp) (PDF)
- 0624 Publ 5971 (PDF)
- 0624 Publ 5977 (sp) (PDF)
- 0624 Publ 5978 (PDF)
- 0624 Publ 5978 (sp) (PDF)
- 0624 Publ 5979 (PDF)
- 0624 Publ 5979 (sp) (PDF)
- 0624 Publ 5982 (PDF)
- 0624 Publ 5983 (PDF)
- 0624 Publ 5983 (sp) (PDF)
- 0624 Publ 5992 (PDF)
- 0625 Form 9661 (PDF)
- 0625 Form 13980 (PDF)
- 0625 Form 15658 (PDF)
- 0625 Inst 941 (Schedule B) (PDF)
- 0625 Inst 941 (sp) (Schedule B) (PDF)
- 0625 Inst 1120 (Schedule M-3) (PDF)
- 0625 Publ 1500 (PDF)
- 0625 Publ 3753 (PDF)
- 0625 Publ 3753 (sp) (PDF)
- 0625 Publ 4054 (PDF)
- 0625 Publ 5308 (PDF)
- 0625 Publ 5506 (PDF)
- 0625 Publ 5682 (PDF)
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- 0625 Publ 6066 (PDF)
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- 0625 Publ 6112 (PDF)
- 0625 Publ 6113 (PDF)
- 0626 Form 56 (PDF)
- 0626 Form 56-F (PDF)
- 0626 Form 433-A (PDF)
- 0626 Form 433-B (PDF)
- 0626 Form 433-B (sp) (PDF)
- 0626 Form 720 (PDF)
- 0626 Form 720-X (PDF)
- 0626 Form 911 (PDF)
- 0626 Form 911 (sp) (PDF)
- 0626 Form 14815 (PDF)
- 0626 Form 14818 (PDF)
- 0626 Form 15122 (PDF)
- 0626 Form 15722 (PDF)
- 0626 Form 15723 (PDF)
- 0626 Inst 56 (PDF)
- 0626 Inst 56-F (PDF)
- 0626 Publ 5904-A (PDF)
- 0701 Form 921 (PDF)
- 0703 Publ 4216 (PDF)
- 0717 Form 15106 (PDF)
- 0717 Inst 720-CS (PDF)
- 0717 Inst 720-TO (PDF)
- 0717 Publ 5244 (PDF)
- 0718 Form 6118 (PDF)
- 0718 Publ 1450 (SP) (PDF)
- 0720 Publ 4638 (PDF)
- 0720 Publ 5188 (PDF)
- 0720 Publ 5433 (PDF)
- 0720 Publ 5433 (SP) (PDF)
- 0720 Publ 5433-A (PDF)
- 0720 Publ 5433-A (SP) (PDF)
- 0720 Publ 5433-B (PDF)
- 0720 Publ 5433-B (SP) (PDF)
- 0720 Publ 5435-A (EN-SP) (PDF)
- 0721 Form 8857 (SP) (PDF)
- 0721 Inst 8857 (SP) (PDF)
- 0721 Publ 4530 (PDF)
- 0721 Publ 5147 (PDF)
- 0721 Publ 5534-D (ht) (PDF)
- 0721 Publ 5534-D (ko) (PDF)
- 0721 Publ 5534-D (PDF)
- 0721 Publ 5534-D (ru) (PDF)
- 0721 Publ 5534-D (sp) (PDF)
- 0721 Publ 5534-D (vie) (PDF)
- 0721 Publ 5534-D (zh-s) (PDF)
- 0721 Publ 5534-D (zh-t) (PDF)
- 0721 Publ 5534-F (ht) (PDF)
- 0721 Publ 5534-F (ko) (PDF)
- 0721 Publ 5534-F (PDF)
- 0721 Publ 5534-F (ru) (PDF)
- 0721 Publ 5534-F (sp) (PDF)
- 0721 Publ 5534-F (vie) (PDF)
- 0721 Publ 5534-F (zh-s) (PDF)
- 0721 Publ 5534-F (zh-t) (PDF)
- 0721 Publ 5545 (PDF)
- 0722 Form 12153 (PDF)
- 0722 Form 12153 (sp) (PDF)
- 0722 Publ 4936 (PDF)
- 0722 Publ 5477 (PDF)
- 0722 Publ 5658 (sp) (PDF)
- 0722 Publ 5666 (PDF)
- 0722 Publ 5666 (sp) (PDF)
- 0723 Form 14568-A (PDF)
- 0723 Publ 3067 (de) (PDF)
- 0723 Publ 3067 (en-sp) (PDF)
- 0724 Form 433-F (PDF)
- 0724 Form 14242 (sp) (PDF)
- 0724 Form 14242 (zh-t) (PDF)
- 0724 Form 15603 (PDF)
- 0724 Publ 5953 (PDF)
- 0724 Publ 5998 (zh-s) (PDF)
- 0724 Publ 6004 (en-sp) (PDF)
- 0725 Publ 6115 (PDF)
- 0725 Publ 6116 (PDF)
- 0726 Form 13981 (PDF)
- 0726 Form 15107 (PDF)
- 0726 Inst 2290 (PDF)
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- 1006 Form 8849 (Schedule 8) (PDF)
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- 1017 Form 8883 (PDF)
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- 1020 Form 8916 (PDF)
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- 1022 Form 886-H-DEP (PDF)
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- 1024 Form 8834 (PDF)
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- 1025 Form 1065-X (PDF)
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- 1106 Notc 1215 (PDF)
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- 1118 Form 1138 (PDF)
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- 1123 Form 5434 (PDF)
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- 1123 Form 14446 (it) (PDF)
- 1123 Form 14446 (ko) (PDF)
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- 1211 Form 1120 (Schedule G) (PDF)
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- 1211 Form 9779 (PDF)
- 1213 Form 990-BL (PDF)
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- 1213 Form T (Timber) (PDF)
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- 1214 Form 886-L (PDF)
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- 1215 Form 14453 (PDF)
- 1215 Publ 5055 (PDF)
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- 1216 Form 972 (PDF) 1
- 1216 Form 8927 (PDF)
- 1216 Form 8966-C (PDF)
- 1216 Inst 1120 (Schedule PH) (PDF)
- 1216 Publ 1546-EZ (ru) (PDF)
- 1217 Form 11-C (PDF)
- 1217 Form 730 (PDF)
- 1217 Form 2553 (PDF)
- 1217 Form 8882 (PDF)
- 1217 Form 8937 (PDF)
- 1217 Form 13711 (PDF)
- 1217 Form 14454 (PDF)
- 1217 Form 15108 (PDF)
- 1217 Inst 8937 (PDF)
- 1217 Publ 3066 (PDF)
- 1217 Publ 4336 (PDF)
- 1217 Publ 4407 (PDF)
- 1217 Publ 4512 (EN-SP) (PDF)
- 1217 Publ 4512-A (EN-SP) (PDF)
- 1217 Publ 4512-B (EN-SP) (PDF)
- 1217 Publ 4512-C (EN-SP) (PDF)
- 1218 Form 1065 (Schedule B-2) (PDF)
- 1218 Form 1118 (Schedule K) (PDF)
- 1218 Form 1120 (Schedule B) (PDF)
- 1218 Form 1120 (Schedule O) (PDF)
- 1218 Form 8903 (PDF)
- 1218 Inst 1065 (Schedule B-2) (PDF)
- 1218 Inst 1118 (Schedule K) (PDF)
- 1218 Inst 1120 (Schedule O) (PDF)
- 1218 Inst 8973 (PDF)
- 1218 Notc 1036 (PDF)
- 1218 Publ 1518-A (PDF)
- 1218 Publ 1518-A (SP) (PDF)
- 1218 Publ 5327 (SP) (PDF)
- 1219 Form 965-C (PDF)
- 1219 Form 965-D (PDF)
- 1219 Form 965-E (PDF)
- 1219 Form 1120 (Schedule M-3) (PDF)
- 1219 Form 1120-S (Schedule M-3) (PDF)
- 1219 Form 8822-B (PDF)
- 1219 Form 8886 (PDF)
- 1219 Form 8886-T (PDF)
- 1219 Form 8896 (PDF)
- 1219 Inst 965-C (PDF)
- 1219 Inst 965-D (PDF)
- 1219 Inst 965-E (PDF)
- 1219 Inst 1120-S (Schedule M-3) (PDF)
- 1219 Inst 8886-T (PDF)
- 1219 Inst 8903 (PDF)
- 1219 Publ 5301 (PDF)
- 1219 Publ 5341 (SP) (PDF)
- 1219 Publ 5376 (PDF)
- 1219 Publ 5386 (PDF)
- 1220 Form 965 (Schedule F) (PDF)
- 1220 Form 965 (Schedule H) (PDF)
- 1220 Form 1118 (Schedule J) (PDF)
- 1220 Form 1120-S (Schedule B-1) (PDF)
- 1220 Form 2438 (PDF)
- 1220 Form 5471 (Schedule J) (PDF)
- 1220 Form 5471 (Schedule P) (PDF)
- 1220 Form 5471 (Schedule R) (PDF)
- 1220 Form 8849 (Schedule 2) (PDF)
- 1220 Form 8855 (PDF)
- 1220 Form 8869 (PDF)
- 1220 Form 8975 (PDF)
- 1220 Form 8975 (Schedule A) (PDF)
- 1220 Form 14781 (PDF)
- 1220 Form 15247 (PDF)
- 1220 Inst 1118 (Schedule J) (PDF)
- 1220 Inst 2553 (PDF)
- 1220 Inst 8869 (PDF)
- 1220 Inst 8975 (PDF)
- 1220 Publ 529 (PDF)
- 1220 Publ 4201 (en-sp) (PDF)
- 1220 Publ 4327 (EN-SP) (PDF)
- 1220 Publ 4857 (PDF)
- 1220 Publ 5063 (en-sp) (PDF)
- 1220 Publ 5089 (PDF)
- 1220 Publ 5198 (SP) (PDF)
- 1220 Publ 5444 (PDF)
- 1220 Publ 5446 (PDF)
- 1220 Publ 5475 (PDF)
- 1220 Publ 5475 (SP) (PDF)
- 1221 Form 1065 (Schedule M-3) (PDF)
- 1221 Form 1118 (Schedule I) (PDF)
- 1221 Form 1120-L (Schedule M-3) (PDF)
- 1221 Form 1120-PC (Schedule M-3) (PDF)
- 1221 Form 5316 (PDF)
- 1221 Form 5471 (Schedule E) (PDF)
- 1221 Form 5471 (Schedule H) (PDF)
- 1221 Form 5471 (Schedule I-1) (PDF)
- 1221 Form 5471 (Schedule M) (PDF)
- 1221 Form 8609 (PDF)
- 1221 Form 8611 (PDF)
- 1221 Form 8703 (PDF)
- 1221 Form 8865 (Schedule G) (PDF)
- 1221 Form 9000 (sp) (PDF)
- 1221 Inst 982 (PDF)
- 1221 Publ 971 (PDF)
- 1221 Publ 3148 (PDF)
- 1221 Publ 5534-G (ht) (PDF)
- 1221 Publ 5534-G (ko) (PDF)
- 1221 Publ 5534-G (PDF)
- 1221 Publ 5534-G (ru) (PDF)
- 1221 Publ 5534-G (sp) (PDF)
- 1221 Publ 5534-G (vie) (PDF)
- 1221 Publ 5534-G (zh-s) (PDF)
- 1221 Publ 5534-G (zh-t) (PDF)
- 1222 Form 1116 (Schedule B) (PDF)
- 1222 Form 1120 (Schedule UTP) (PDF)
- 1222 Form 7203 (PDF)
- 1222 Form 8453-WH (PDF)
- 1222 Form 8833 (PDF)
- 1222 Form 8862 (zh-s) (PDF)
- 1222 Form 8862 (zh-t) (PDF)
- 1222 Form 8992 (Schedule A) (PDF)
- 1222 Form 8992 (Schedule B) (PDF)
- 1222 Inst 1116 (Schedule B) (PDF)
- 1222 Inst 1120 (Schedule UTP) (PDF)
- 1222 Inst 1120-F (Schedule S) (PDF)
- 1222 Inst 1120-F (Schedule V) (PDF)
- 1222 Inst 3115 (PDF)
- 1222 Inst 7203 (PDF)
- 1222 Publ 783 (PDF)
- 1222 Publ 784 (PDF)
- 1222 Publ 4038 (PDF)
- 1222 Publ 5181 (PDF)
- 1222 Publ 5561-A (PDF)
- 1223 Form 8586 (PDF)
- 1223 Form SS-8 (PDF)
- 1223 Form SS-8 (sp) (PDF)
- 1223 Inst 8300 (sp) (PDF)
- 1223 Inst W-3C (PR) (PDF)
- 1223 Publ 5900 (PDF)
- 1223 Publ 5900 (sp) (PDF)
- 1224 Form 172 (PDF)
- 1224 Form 712 (PDF)
- 1224 Form 843 (PDF)
- 1224 Form 940 (Schedule R) (PDF)
- 1224 Form 943-A (PDF)
- 1224 Form 943-A (sp) (PDF)
- 1224 Form 945-A (PDF)
- 1224 Form 990 (Schedule D) (PDF)
- 1224 Form 990 (Schedule F) (PDF)
- 1224 Form 990 (Schedule I) (PDF)
- 1224 Form 990 (Schedule J) (PDF)
- 1224 Form 990 (Schedule K) (PDF)
- 1224 Form 990 (Schedule R) (PDF)
- 1224 Form 990 or 990-EZ (Sch E) (PDF)
- 1224 Form 990 or 990-EZ (Sch G) (PDF)
- 1224 Form 990 or 990-EZ (Sch L) (PDF)
- 1224 Form 990, 990-EZ, 990PF (Sch B) (PDF)
- 1224 Form 1127 (PDF)
- 1224 Form 2678 (PDF)
- 1224 Form 4626 (Schedule A) (PDF)
- 1224 Form 5471 (Schedule H-1) (PDF)
- 1224 Form 5471 (Schedule Q) (PDF)
- 1224 Form 6765 (PDF)
- 1224 Form 7211 (PDF)
- 1224 Form 7213 (PDF)
- 1224 Form 7217 (PDF)
- 1224 Form 7218 (PDF)
- 1224 Form 8453-EMP (PDF)
- 1224 Form 8582-CR (PDF)
- 1224 Form 8610 (Schedule A) (PDF)
- 1224 Form 8621-A (PDF)
- 1224 Form 8858 (PDF)
- 1224 Form 8879-CORP (PDF)
- 1224 Form 8879-EMP (PDF)
- 1224 Form 8892 (PDF)
- 1224 Form 8912 (PDF)
- 1224 Form 8974 (PDF)
- 1224 Form 8980 (PDF)
- 1224 Form 8985 (PDF)
- 1224 Form 8986 (PDF)
- 1224 Form 8991 (PDF)
- 1224 Form W-7 (PDF)
- 1224 Form W-7 (sp) (PDF)
- 1224 Inst 172 (PDF)
- 1224 Inst 990 (Schedule B) (PDF)
- 1224 Inst 990 (Schedule D) (PDF)
- 1224 Inst 990 (Schedule E) (PDF)
- 1224 Inst 990 (Schedule F) (PDF)
- 1224 Inst 990 (Schedule I) (PDF)
- 1224 Inst 990 (Schedule J) (PDF)
- 1224 Inst 990 (Schedule K) (PDF)
- 1224 Inst 990 (Schedule O) (PDF)
- 1224 Inst 990 (Schedule R) (PDF)
- 1224 Inst 990 or 990-EZ (Sch G) (PDF)
- 1224 Inst 990 or 990-EZ (Sch L) (PDF)
- 1224 Inst 1023 (PDF)
- 1224 Inst 1040 (Schedule LEP) (PDF)
- 1224 Inst 2678 (PDF)
- 1224 Inst 5307 (PDF)
- 1224 Inst 5472 (PDF)
- 1224 Inst 7217 (PDF)
- 1224 Inst W-7 (PDF)
- 1224 Inst W-7 (sp) (PDF)
- 1224 Publ 531 (PDF)
- 1224 Publ 555 (PDF)
- 1224 Publ 584-B (PDF)
- 1224 Publ 5348 (ht) (PDF)
- 1225 Form 706-GS(D-1) (PDF)
- 1225 Form 943 (Schedule R) (PDF)
- 1225 Form 1041-N (PDF)
- 1225 Form 1041-QFT (PDF)
- 1225 Form 1062 (PDF)
- 1225 Form 1062 (Schedule A) (PDF)
- 1225 Form 1120-X (PDF)
- 1225 Form 4136 (Schedule A) (PDF)
- 1225 Form 4547 (sp) (PDF)
- 1225 Form 8281 (PDF)
- 1225 Form 8332 (PDF)
- 1225 Form 8453-EG (PDF)
- 1225 Form 8453-TR (PDF)
- 1225 Form 8612 (PDF)
- 1225 Form 8613 (PDF)
- 1225 Form 8621 (PDF)
- 1225 Form 8697 (PDF)
- 1225 Form 8725 (PDF)
- 1225 Form 8752 (PDF)
- 1225 Form 8804 (PDF)
- 1225 Form 8809 (PDF)
- 1225 Form 8825 (PDF)
- 1225 Form 8825 (Schedule A) (PDF)
- 1225 Form 8827 (PDF)
- 1225 Form 8862 (PDF)
- 1225 Form 8862 (sp) (PDF)
- 1225 Form 8864 (PDF)
- 1225 Form 8866 (PDF)
- 1225 Form 8876 (PDF)
- 1225 Form 8879-TA (PDF)
- 1225 Form 8915-F (PDF)
- 1225 Form 8933 (PDF)
- 1225 Form 8933 (Schedule D) (PDF)
- 1225 Form 8933 (Schedule E) (pdf)
- 1225 Form SS-4 (PDF)
- 1225 Form SS-4 (sp) (PDF)
- 1225 Form SS-16 (PDF)
- 1225 Inst 706-GS(D) (PDF)
- 1225 Inst 943-A (sp) (PDF)
- 1225 Inst 1062 (PDF)
- 1225 Inst 1116 (Schedule C) (PDF)
- 1225 Inst 1118 (PDF)
- 1225 Inst 1118 (Schedule L) (PDF)
- 1225 Inst 1120-FSC (PDF)
- 1225 Inst 1120-IC-DISC (PDF)
- 1225 Inst 1120-ND (PDF)
- 1225 Inst 3520 (PDF)
- 1225 Inst 3520-A (PDF)
- 1225 Inst 4255 (PDF)
- 1225 Inst 4466 (PDF)
- 1225 Inst 4547 (PDF)
- 1225 Inst 4547 (sp) (PDF)
- 1225 Inst 5310-A (PDF)
- 1225 Inst 5330 (PDF)
- 1225 Inst 5471 (PDF)
- 1225 Inst 6069 (PDF)
- 1225 Inst 7004 (PDF)
- 1225 Inst 8609-A (PDF)
- 1225 Inst 8612 (PDF)
- 1225 Inst 8613 (PDF)
- 1225 Inst 8862 (PDF)
- 1225 Inst 8862 (sp) (PDF)
- 1225 Inst 8866 (PDF)
- 1225 Inst 8908 (PDF)
- 1225 Inst 8911 (PDF)
- 1225 Inst 8990 (PDF)
- 1225 Inst SS-4 (PDF)
- 1225 Inst SS-4 (sp) (PDF)
- 1225 Notc 1015 (PDF)
- 1225 Publ 541 (PDF)
- 1225 Publ 561 (PDF)
- 1225 Publ 584 (PDF)
- 1225 Publ 584 (sp) (PDF)
- 1225 Publ 1212 (PDF)
- 1225 Publ 1345 (PDF)
- 1225 Publ 1915 (PDF)
- 1225 Publ 2104 (PDF)
- 1225 Publ 2104-C (PDF)
- 1225 Publ 4163 (PDF)
- 1225 Publ 4485 (PDF)
- 1225 Publ 4772 (sp) (PDF)
- 1225 Publ 5078 (PDF)
- 1225 Publ 5286 (PDF)
- 1225 Publ 5348-A (ko) (PDF)
- 1225 Publ 5349 (PDF)
- 1225 Publ 5448 (PDF)
- 1225 Publ 5533-C (PDF)
- 1225 Publ 5811 (sp) (PDF)
- 1225 Publ 5811 (zh-s) (PDF)
- 1225 Publ 6149 (PDF)
- 1226 Form 1098-VLI (PDF)
- 1226 Form 1099-G (PDF)
- 1226 Form 1099-K (PDF)
- 1226 Form 1099-MISC (PDF)
- 1226 Form 1099-NEC (PDF)
- 1226 Form 5498-ESA (PDF)
- 1226 Inst 1098 (PDF)
- 1226 Inst 1098-VLI (PDF)
- 1226 Inst 1099-G (PDF)
- 1226 Inst 1099-K (PDF)
- 1226 Inst 1099-MISC and 1099-NEC (PDF)
- 1226 Inst 1099-QA and 5498-QA (PDF)
- 1226 Inst 1099-S (PDF)
- 1226 Inst 1099-SA and 5498-SA (PDF)
- 1226 Inst 5498-ESA (PDF)
- 2010 Form 8873 (PDF) v1
- 2021 Form 8453-S (PDF)
- 2021 Form 8879-C (PDF)
- 2021 Form 8885 (PDF)
- 2021 Inst 8885 (PDF)
- 2021 Inst 8915-B (PDF)
- 2023 Publ 524 (PDF)
- 2024 Inst 4461 (PDF)
- 2024 Inst 4461-B (PDF)
- 2024 Inst W-3 (PR) (PDF)
- 2025 Form 709 (PDF)
- 2025 Form 940 (Schedule A) (sp) (PDF)
- 2025 Form 945 (PDF)
- 2025 Form 990 (Schedule N) (PDF)
- 2025 Form 990 or 990-EZ (Sch C) (PDF)
- 2025 Form 990-PF (PDF)
- 2025 Form 990-T (PDF)
- 2025 Form 990-T (Schedule A) (PDF)
- 2025 Form 1040 (Schedule 1-A) (PDF)
- 2025 Form 1040 (Schedule R) (PDF)
- 2025 Form 1040-NR (Schedule OI) (PDF)
- 2025 Form 1040-SR (PDF)
- 2025 Form 1040-SR (sp) (PDF)
- 2025 Form 1041 (PDF)
- 2025 Form 1041-V (PDF)
- 2025 Form 1094-B (PDF)
- 2025 Form 1095-B (PDF)
- 2025 Form 1120-H (PDF)
- 2025 Form 1120-POL (PDF)
- 2025 Form 3800 (PDF)
- 2025 Form 4137 (PDF)
- 2025 Form 4684 (PDF)
- 2025 Form 4720 (PDF)
- 2025 Form 4868 (sp) (PDF)
- 2025 Form 4952 (PDF)
- 2025 Form 4970 (PDF)
- 2025 Form 8027 (PDF)
- 2025 Form 8396 (PDF)
- 2025 Form 8404 (PDF)
- 2025 Form 8453 (PDF)
- 2025 Form 8453 (sp) (PDF)
- 2025 Form 8453-TE (PDF)
- 2025 Form 8582 (PDF)
- 2025 Form 8606 (PDF)
- 2025 Form 8610 (PDF)
- 2025 Form 8615 (PDF)
- 2025 Form 8689 (PDF)
- 2025 Form 8801 (PDF)
- 2025 Form 8804 (Schedule A) (PDF)
- 2025 Form 8810 (PDF)
- 2025 Form 8814 (PDF)
- 2025 Form 8815 (PDF)
- 2025 Form 8824 (PDF)
- 2025 Form 8835 (PDF)
- 2025 Form 8839 (PDF)
- 2025 Form 8840 (PDF)
- 2025 Form 8843 (PDF)
- 2025 Form 8846 (PDF)
- 2025 Form 8853 (PDF)
- 2025 Form 8854 (PDF)
- 2025 Form 8859 (PDF)
- 2025 Form 8863 (PDF)
- 2025 Form 8865 (PDF)
- 2025 Form 8865 (Schedule K-1) (PDF)
- 2025 Form 8865 (Schedule K-2) (PDF)
- 2025 Form 8865 (Schedule K-3) (PDF)
- 2025 Form 8878 (PDF)
- 2025 Form 8878 (sp) (PDF)
- 2025 Form 8880 (PDF)
- 2025 Form 8919 (PDF)
- 2025 Form 8966 (PDF)
- 2025 Form 8995-A (Schedule A) (PDF)
- 2025 Form CT-1 (PDF)
- 2025 Inst 461 (PDF)
- 2025 Inst 709-NA (PDF)
- 2025 Inst 945 (PDF)
- 2025 Inst 990 (PDF)
- 2025 Inst 990 (Sch C) (PDF)
- 2025 Inst 990 (Schedule H) (PDF)
- 2025 Inst 990 or 990-EZ (Sch A) (PDF)
- 2025 Inst 990-EZ (PDF)
- 2025 Inst 990-PF (PDF)
- 2025 Inst 990-T (PDF)
- 2025 Inst 1040 (Schedule 8812) (PDF)
- 2025 Inst 1040 (Schedule B) (PDF)
- 2025 Inst 1040 (Schedule E) (PDF)
- 2025 Inst 1040 (Schedule F) (PDF)
- 2025 Inst 1040 (Schedule SE) (sp) (PDF)
- 2025 Inst 1040-NR (PDF)
- 2025 Inst 1040-NR (sp) (PDF)
- 2025 Inst 1040-SS (sp) (PDF)
- 2025 Inst 1041 (PDF)
- 2025 Inst 1042-S (PDF)
- 2025 Inst 1065 (Schedule K-2 & K-3) (PDF)
- 2025 Inst 1065 (Schedule K-3) (PDF)
- 2025 Inst 1066 (PDF)
- 2025 Inst 1094-B and 1095-B (PDF)
- 2025 Inst 1094-C and 1095-C (PDF)
- 2025 Inst 1095-A (PDF)
- 2025 Inst 1099-B (PDF)
- 2025 Inst 1116 (PDF)
- 2025 Inst 1120 (PDF)
- 2025 Inst 1120-C (PDF)
- 2025 Inst 1120-F (PDF)
- 2025 Inst 1120-F (Schedule H) (PDF)
- 2025 Inst 1120-F (Schedule I) (PDF)
- 2025 Inst 1120-F (Schedule M-3) (PDF)
- 2025 Inst 1120-F (Schedule P) (PDF)
- 2025 Inst 1120-L (PDF)
- 2025 Inst 1120-PC (PDF)
- 2025 Inst 1120-RIC (PDF)
- 2025 Inst 1120-S (Schedule D) (PDF)
- 2025 Inst 3468 (PDF)
- 2025 Inst 3800 (PDF)
- 2025 Inst 3903 (PDF)
- 2025 Inst 4136 (PDF)
- 2025 Inst 4562 (PDF)
- 2025 Inst 4626 (PDF)
- 2025 Inst 4684 (PDF)
- 2025 Inst 4720 (PDF)
- 2025 Inst 4797 (PDF)
- 2025 Inst 5227 (PDF)
- 2025 Inst 5329 (PDF)
- 2025 Inst 5500-EZ (PDF)
- 2025 Inst 5695 (PDF)
- 2025 Inst 8027 (PDF)
- 2025 Inst 8615 (PDF)
- 2025 Inst 8829 (PDF)
- 2025 Inst 8835 (PDF)
- 2025 Inst 8839 (PDF)
- 2025 Inst 8853 (PDF)
- 2025 Inst 8863 (PDF)
- 2025 Inst 8949 (PDF)
- 2025 Inst 8955-SSA (PDF)
- 2025 Inst 8962 (PDF)
- 2025 Inst 8995 (PDF)
- 2025 Inst 8995-A (PDF)
- 2025 Inst CT-1 (PDF)
- 2025 Publ 3 (PDF)
- 2025 Publ 17 (ko) (PDF)
- 2025 Publ 17 (vie) (PDF)
- 2025 Publ 17 (zh-t) (PDF)
- 2025 Publ 225 (PDF)
- 2025 Publ 334 (PDF)
- 2025 Publ 334 (ru) (PDF)
- 2025 Publ 334 (sp) (PDF)
- 2025 Publ 334 (zh-s) (PDF)
- 2025 Publ 334 (zh-t) (PDF)
- 2025 Publ 463 (PDF)
- 2025 Publ 502 (PDF)
- 2025 Publ 504 (PDF)
- 2025 Publ 519 (ko) (PDF)
- 2025 Publ 519 (PDF)
- 2025 Publ 519 (ru) (PDF)
- 2025 Publ 519 (sp) (PDF)
- 2025 Publ 519 (vie) (PDF)
- 2025 Publ 519 (zh-s) (PDF)
- 2025 Publ 519 (zh-t) (PDF)
- 2025 Publ 530 (PDF)
- 2025 Publ 537 (PDF)
- 2025 Publ 547 (ko) (PDF)
- 2025 Publ 547 (ru) (PDF)
- 2025 Publ 547 (sp) (PDF)
- 2025 Publ 547 (zh-s) (PDF)
- 2025 Publ 547 (zh-t) (PDF)
- 2025 Publ 550 (PDF)
- 2025 Publ 554 (PDF)
- 2025 Publ 587 (PDF)
- 2025 Publ 590-B (PDF)
- 2025 Publ 596 (PDF)
- 2025 Publ 596 (ru) (PDF)
- 2025 Publ 596 (sp) (PDF)
- 2025 Publ 596 (vie) (PDF)
- 2025 Publ 596 (zh-s) (PDF)
- 2025 Publ 596 (zh-t) (PDF)
- 2025 Publ 907 (PDF)
- 2025 Publ 946 (PDF)
- 2026 Form 1096 (PDF)
- 2026 Form 1098-E (PDF)
- 2026 Form 1098-T (PDF)
- 2026 Form 8804-W (PDF)
- 2026 Form W-2 (PDF)
- 2026 Form W-2AS (PDF)
- 2026 Form W-2GU (PDF)
- 2026 Form W-2VI (PDF)
- 2026 Form W-3 (PDF)
- 2026 Form W-3 (PR) (en-sp) (PDF)
- 2026 Form W-3SS (PDF)
- 2026 Form W-4 (ht) (PDF)
- 2026 Form W-4 (ko) (PDF)
- 2026 Form W-4 (PDF)
- 2026 Form W-4 (ru) (PDF)
- 2026 Form W-4 (sp) (PDF)
- 2026 Form W-4 (vie) (PDF)
- 2026 Form W-4 (zh-s) (PDF)
- 2026 Form W-4 (zh-t) (PDF)
- 2026 Form W-4P (PDF)
- 2026 Form W-4R (PDF)
- 2026 Form W-4S (PDF)
- 2026 Inst 1042-S (PDF)
- 2026 Inst 1098-E and 1098-T (PDF)
- 2026 Inst 1099-B (PDF)
- 2026 Inst 1099-DA (PDF)
- 2026 Inst 1099-R and 5498 (PDF)
- 2026 Inst 8804-W (PDF)
- 2026 Inst W-2 and W-3 (PDF)
- 2026 Inst W-3 and W-3C (PR) (PDF)
- 2026 Publ 505 (PDF)
- 2026 Publ 509 (PDF)
- 2026 Publ 515 (PDF)
- 2026 Publ 1099 (PDF)
- Abandonment of Stock or Other Securities (IRS final rule, 2008-03-12, FR Doc. E8-4862)
- Abandonment of Stock or Other Securities; Correction (IRS final rule, 2008-03-25, FR Doc. E8-6038)
- Abatement of Interest (IRS final rule, 1998-12-18, FR Doc. 98-33123)
- Accounting for Long-Term Contracts (IRS final rule, 2001-01-11, FR Doc. 01-6)
- Accounting for Long-Term Contracts; Correction (IRS final rule, 2001-04-06, FR Doc. 01-8135)
- Accuracy-Related Penalty (IRS final rule, 1995-09-01, FR Doc. 95-21682)
- Acquisition of an S Corporation by a Member of a Consolidated Group (IRS final rule, 1999-11-10, FR Doc. 99-29085)
- Actuarial Tables Exceptions (IRS final rule, 1995-12-13, FR Doc. 95-30272)
- Actuarial Tables Exceptions; Correction (IRS final rule, 1996-03-01, FR Doc. 96-4179)
- Additional Extension of Time Frames for Employee Benefit Plans Affected by Hurricane Katrina (IRS final rule, 2005-10-12, FR Doc. 05-20547)
- Additional First Year Depreciation Deduction (IRS final rule, 2019-09-24, FR Doc. 2019-20036)
- Additional First Year Depreciation Deduction (IRS final rule, 2020-11-10, FR Doc. 2020-21112)
- Additional Guidance on Low-Income Communities Bonus Credit Program (IRS final rule, 2023-08-15, FR Doc. 2023-17078)
- Additional Guidance on Low-Income Communities Bonus Credit Program (IRS final rule, 2023-08-29, FR Doc. C1-2023-17078)
- Additional Guidance on Low-Income Communities Bonus Credit Program (IRS final rule, 2023-10-20, FR Doc. C2-2023-17078)
- Additional Guidance on Low-Income Communities Bonus Credit Program; Correction (IRS final rule, 2023-12-20, FR Doc. 2023-27933)
- Additional Guidance on the Transition From Interbank Offer Rates to Other Reference Rates With Respect to the Interest Rates of a Foreign Bank (IRS final rule, 2023-06-30, FR Doc. 2023-13890)
- Additional Guidance Regarding Limitation on Deduction for Business Interest Expense (IRS final rule, 2021-01-19, FR Doc. 2021-00150)
- Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 (IRS final rule, 2016-05-05, FR Doc. 2016-10560)
- Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency (IRS final rule, 2020-11-06, FR Doc. 2020-24332)
- Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return (IRS final rule, 2014-12-31, FR Doc. 2014-30525)
- Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction (IRS final rule, 2015-03-11, FR Doc. 2015-05519)
- Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction (IRS final rule, 2015-03-11, FR Doc. 2015-05520)
- Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction (IRS final rule, 2015-05-04, FR Doc. 2015-10340)
- Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction (IRS final rule, 2015-05-04, FR Doc. 2015-10341)
- Additional Rules for Exchanges of Personal Property Under Section 1031(a) (IRS final rule, 2004-08-13, FR Doc. 04-18479)
- Additional Rules for Exchanges of Personal Property Under Section 1031(a) (IRS final rule, 2005-05-19, FR Doc. 05-9960)
- Additional Rules Regarding Hybrid Retirement Plans (IRS final rule, 2014-09-19, FR Doc. 2014-22293)
- Adequate Disclosure of Gifts (IRS final rule, 1999-12-03, FR Doc. 99-30944)
- Adequate Disclosure of Gifts; Correction (IRS final rule, 2000-01-07, FR Doc. 00-57)
- Adjustment To Net Unrealized Built-in Gain (IRS final rule, 2005-02-23, FR Doc. 05-3462)
- Adjustments Following Sales of Partnership Interests (IRS final rule, 1999-12-15, FR Doc. 99-32400)
- Adjustments Following Sales of Partnership Interests; Correction (IRS final rule, 2000-02-24, FR Doc. 00-4169)
- Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (IRS final rule, 2015-09-02, FR Doc. 2015-21766)
- Administrative Simplification of Section 481(a) Adjustment Periods in Various Regulations (IRS final rule, 2004-06-16, FR Doc. 04-13585)
- Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50 (IRS final rule, 2024-10-23, FR Doc. 2024-23857)
- Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction (IRS final rule, 2024-11-25, FR Doc. 2024-27427)
- Advanced Manufacturing Production Credit (IRS final rule, 2024-10-28, FR Doc. 2024-24840)
- Advanced Manufacturing Production Credit; Correction (IRS final rule, 2024-11-26, FR Doc. 2024-27588)
- Affordability of Employer Coverage for Family Members of Employees (IRS final rule, 2022-10-13, FR Doc. 2022-22184)
- Affordability of Employer Coverage for Family Members of Employees; Correction (IRS final rule, 2022-12-02, FR Doc. 2022-25429)
- Agent for a Consolidated Group With Foreign Common Parent (IRS final rule, 2006-03-14, FR Doc. 06-2438)
- Agent for a Consolidated Group With Foreign Common Parent (IRS final rule, 2007-07-23, FR Doc. E7-14197)
- Agent for Consolidated Group (IRS final rule, 2002-06-28, FR Doc. 02-16399)
- Agent for Consolidated Group; Correction (IRS final rule, 2002-12-19, FR Doc. 02-31988)
- Agreements for Payment of Tax Liabilities in Installments (IRS final rule, 2009-11-25, FR Doc. E9-28330)
- AJCA Modifications to the Section 6011 Regulations (IRS final rule, 2007-08-03, FR Doc. 07-3786)
- AJCA Modifications To the Section 6011 Regulations; Correction (IRS final rule, 2010-05-11, FR Doc. 2010-11078)
- AJCA Modifications To the Section 6011 Regulations; Correction (IRS final rule, 2010-05-11, FR Doc. 2010-11079)
- AJCA Modifications to the Section 6011, 6111, and 6112 Regulations (IRS final rule, 2006-11-02, FR Doc. E6-18317)
- AJCA Modifications to the Section 6111 Regulations (IRS final rule, 2007-08-03, FR Doc. 07-3788)
- AJCA Modifications to the Section 6112 Regulations (IRS final rule, 2007-08-03, FR Doc. 07-3787)
- Allocation and Apportionment of Deductions for Charitable Contributions (IRS final rule, 2004-07-28, FR Doc. 04-17079)
- Allocation and Apportionment of Deductions for Charitable Contributions (IRS final rule, 2005-07-14, FR Doc. 05-13690)
- Allocation and Apportionment of Expenses Alternative Method for Determining Tax Book Value of Assets (IRS final rule, 2006-01-30, FR Doc. 06-766)
- Allocation and Apportionment of Expenses; Alternative Method for Determining Tax Book Value of Assets (IRS final rule, 2004-03-26, FR Doc. 04-6619)
- Allocation and Apportionment of Interest Expense (IRS final rule, 1995-07-18, FR Doc. X95-20718)
- Allocation and Apportionment of Interest Expense (IRS final rule, 2012-01-17, FR Doc. 2012-597)
- Allocation and Apportionment of Interest Expense (IRS final rule, 2014-07-16, FR Doc. 2014-16461)
- Allocation and Apportionment of Interest Expense; Correction (IRS final rule, 2012-02-21, FR Doc. 2012-3855)
- Allocation and Apportionment of Interest Expense; Correction (IRS final rule, 2014-08-22, FR Doc. 2014-19873)
- Allocation and Reporting of Mortgage Insurance Premiums (IRS final rule, 2009-05-07, FR Doc. E9-10662)
- Allocation and Reporting of Mortgage Insurance Premiums; Correction (IRS final rule, 2009-06-08, FR Doc. E9-13234)
- Allocation of Basis in All Cash D Reorganizations (IRS final rule, 2014-11-12, FR Doc. 2014-26780)
- Allocation of Controlled Group Research Credit (IRS final rule, 2015-04-03, FR Doc. 2015-07331)
- Allocation of Controlled Group Research Credit (IRS final rule, 2018-03-28, FR Doc. 2018-06241)
- Allocation of Controlled Group Research Credit; Correction (IRS final rule, 2015-04-27, FR Doc. 2015-09603)
- Allocation of Controlled Group Research Credit; Correction (IRS final rule, 2015-04-27, FR Doc. 2015-09604)
- Allocation of Costs Under the Simplified Methods (IRS final rule, 2018-11-20, FR Doc. 2018-24545)
- Allocation of Creditable Foreign Taxes (IRS final rule, 2016-02-04, FR Doc. 2016-01949)
- Allocation of Creditable Foreign Taxes (IRS final rule, 2019-07-24, FR Doc. 2019-15362)
- Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another; Acquiring Corporation for Purposes of Section 381 (IRS final rule, 2014-11-10, FR Doc. 2014-26546)
- Allocation of Loss With Respect to Stock and Other Personal Property (IRS final rule, 2001-12-28, FR Doc. 01-31819)
- Allocation of Loss With Respect to Stock and Other Personal Property; Application of Section 904 to Income Subject to Separate Limitations (IRS final rule, 1999-01-11, FR Doc. 99-149)
- Allocation of Loss With Respect to Stock and Other Personal Property; Correction (IRS final rule, 2002-01-28, FR Doc. 02-2046)
- Allocation of Mortgage Insurance Premiums (IRS final rule, 2012-05-07, FR Doc. 2012-10937)
- Allocation of Mortgage Insurance Premiums; Correction (IRS final rule, 2018-03-13, FR Doc. 2018-05011)
- Allocation of Partnership Debt (IRS final rule, 2000-10-31, FR Doc. 00-27826)
- Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition (IRS final rule, 2015-08-27, FR Doc. 2015-20770)
- Allocations of Depreciation Recapture Among Partners in a Partnership (IRS final rule, 1997-08-20, FR Doc. 97-22019)
- Allocations Reflecting Built-in Gain or Loss on Property Contributed to a Partnership; Correction (IRS final rule, 1995-03-03, FR Doc. 95-5286)
- Allowances Received by Members of the Armed Forces in Connection With Moves to New Permanent Duty Stations (IRS final rule, 1995-08-07, FR Doc. 95-19282)
- Alternative Simplified Credit Election (IRS final rule, 2014-06-03, FR Doc. 2014-12757)
- Alternative Simplified Credit Election (IRS final rule, 2015-02-27, FR Doc. 2015-04111)
- Alternative Simplified Credit Under Section 41(c)(5) (IRS final rule, 2008-06-17, FR Doc. 08-1362)
- Alternative Simplified Credit Under Section 41(c)(5) (IRS final rule, 2011-06-10, FR Doc. 2011-14407)
- Amendment of 26 CFR 301.6103(n)-1 to Incorporate Taxpayer Browsing Protection Act (IRS final rule, 2003-03-12, FR Doc. 03-5462)
- Amendment of Employment Tax Regulations and Regulations on Procedure and Administration; Correction (IRS final rule, 2004-09-27, FR Doc. 04-21613)
- Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy (IRS final rule, 2012-11-08, FR Doc. 2012-27336)
- Amendment to Section 6050I Cross-Referencing Section 5331 of Title 31 Relating to Reporting of Certain Currency Transactions by Nonfinancial Trades or Businesses Under the Bank Secrecy Act (IRS final rule, 2001-12-31, FR Doc. 01-31848)
- Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act (IRS final rule, 2010-11-17, FR Doc. 2010-28861)
- Amendment, Check the Box Regulations (IRS final rule, 2001-12-17, FR Doc. 01-31006)
- Amendments to Excepted Benefits (IRS final rule, 2014-10-01, FR Doc. 2014-23323)
- Amendments to Excepted Benefits (IRS final rule, 2015-03-18, FR Doc. 2015-06066)
- Amendments to Rules for Determination of Basis of Partner's Interest; Special Rules (IRS final rule, 2003-03-18, FR Doc. 03-6345)
- Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations (IRS final rule, 2016-02-25, FR Doc. 2016-04005)
- Amendments to the Low-Income Housing Credit Compliance-Monitoring Regulations (IRS final rule, 2019-02-26, FR Doc. 2019-03388)
- Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns (IRS final rule, 2008-07-02, FR Doc. E8-15046)
- Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns (IRS final rule, 2008-12-16, FR Doc. E8-29770)
- Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns (IRS final rule, 2010-01-04, FR Doc. E9-31115)
- Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction (IRS final rule, 2008-07-16, FR Doc. E8-16288)
- Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction (IRS final rule, 2010-02-08, FR Doc. 2010-2611)
- Amortizable Bond Premium (IRS final rule, 1997-12-31, FR Doc. 97-33647)
- Amortization of Intangible Property (IRS final rule, 2000-01-25, FR Doc. 00-1380)
- Amortization of Intangible Property; Correction (IRS final rule, 2000-03-28, FR Doc. 00-5246)
- Amortization of Intangible Property; Correction (IRS final rule, 2000-10-12, FR Doc. 00-25999)
- Amount Determined Under Section 956 for Corporate United States Shareholders (IRS final rule, 2019-05-23, FR Doc. 2019-10749)
- Amount Determined Under Section 956 for Corporate United States Shareholders; Correction (IRS final rule, 2019-06-25, FR Doc. 2019-13489)
- Annual Information Return/Reports (IRS final rule, 2022-05-23, FR Doc. 2022-10658)
- Annual Information Return/Reports (IRS final rule, 2023-02-24, FR Doc. 2023-02653)
- Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries (IRS final rule, 2007-04-10, FR Doc. E7-6541)
- Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction (IRS final rule, 2007-05-01, FR Doc. E7-8316)
- Application for Recognition as a 501(c)(29) Organization (IRS final rule, 2012-02-07, FR Doc. 2012-2338)
- Application for Recognition as a 501(c)(29) Organization (IRS final rule, 2015-01-29, FR Doc. 2015-01677)
- Application for Recognition as a 501(c)(29) Organization; Correction (IRS final rule, 2015-03-11, FR Doc. 2015-05518)
- Application of HIPAA Group Market Portability Rules to Health Flexible Spending Arrangements (IRS final rule, 1997-12-29, FR Doc. 97-33602)
- Application of HIPAA Group Market Rules to Individuals Who Were Denied Coverage Due to a Health Status-Related Factor (IRS final rule, 1997-12-29, FR Doc. 97-33603)
- Application of Modified Carryover Basis to General Basis Rules (IRS final rule, 2017-01-19, FR Doc. 2017-01365)
- Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property (IRS final rule, 2008-03-20, FR Doc. E8-5619)
- Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction (IRS final rule, 2008-04-07, FR Doc. E8-7226)
- Application of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest (IRS final rule, 2011-11-17, FR Doc. 2011-29553)
- Application of Section 108(i) to Partnerships and S Corporations (IRS final rule, 2010-08-13, FR Doc. 2010-20058)
- Application of Section 108(i) to Partnerships and S Corporations (IRS final rule, 2013-07-03, FR Doc. 2013-15885)
- Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment (IRS final rule, 2019-11-29, FR Doc. 2019-25858)
- Application of Section 108(i) to Partnerships and S Corporations; Correction (IRS final rule, 2013-08-14, FR Doc. 2013-19680)
- Application of Section 108(i) to Partnerships and S Corporations; Correction (IRS final rule, 2013-08-14, FR Doc. 2013-19682)
- Application of Section 338 to Insurance Companies (IRS final rule, 2006-04-10, FR Doc. 06-3320)
- Application of Section 338 to Insurance Companies (IRS final rule, 2008-01-23, FR Doc. E8-729)
- Application of Section 338 to Insurance Companies; Correction (IRS final rule, 2006-05-09, FR Doc. 06-4272)
- Application of Section 338 to Insurance Companies; Correction (IRS final rule, 2008-03-18, FR Doc. E8-5333)
- Application of Section 367 in Cross Border Section 304 Transactions; Certain Transfers of Stock Involving Foreign Corporations (IRS final rule, 2006-02-21, FR Doc. 06-1465)
- Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248 (IRS final rule, 2009-02-11, FR Doc. E9-2835)
- Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248; Correction (IRS final rule, 2009-03-10, FR Doc. E9-4995)
- Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Treatment of Gain Recognized Under Section 301(c)(3) for Purposes of Section 1248; Correction (IRS final rule, 2009-03-10, FR Doc. E9-4997)
- Application of Section 409A to Nonqualified Deferred Compensation Plans (IRS final rule, 2007-04-17, FR Doc. 07-1820)
- Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (IRS final rule, 2007-07-13, FR Doc. E7-13588)
- Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (IRS final rule, 2007-07-31, FR Doc. E7-14624)
- Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (IRS final rule, 2008-09-24, FR Doc. E8-22383)
- Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (IRS final rule, 2008-10-07, FR Doc. E8-23652)
- Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction (IRS final rule, 2008-10-23, FR Doc. E8-25234)
- Application of Section 904 to Income Subject to Separate Limitations (IRS final rule, 2004-07-20, FR Doc. 04-16374)
- Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation and Apportionment Rules (IRS final rule, 2001-01-03, FR Doc. 00-32477)
- Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation and Apportionment Rules; Correction (IRS final rule, 2001-03-23, FR Doc. 01-7165)
- Application of Section 904 to Income Subject to Separate Limitations; Correction (IRS final rule, 1999-06-16, FR Doc. 99-15113)
- Application of Section 904 to Income Subject to Separate Limitations; Correction (IRS final rule, 2004-10-21, FR Doc. 04-23288)
- Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction (IRS final rule, 2007-07-26, FR Doc. E7-14398)
- Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations (IRS final rule, 2006-04-25, FR Doc. 06-3882)
- Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations (IRS final rule, 2009-06-11, FR Doc. E9-13521)
- Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction (IRS final rule, 2006-08-21, FR Doc. E6-13425)
- Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction (IRS final rule, 2006-12-26, FR Doc. E6-22024)
- Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction (IRS final rule, 2009-09-22, FR Doc. E9-22694)
- Application of the Anti-Churning Rules for Amortization of Intangibles in Partnerships (IRS final rule, 2000-11-20, FR Doc. 00-29524)
- Application of the Federal Insurance Contributions Act to Payments Made for Certain Services (IRS final rule, 2006-06-19, FR Doc. E6-9532)
- Application of the Segregation Rules to Small Shareholders (IRS final rule, 2013-10-22, FR Doc. 2013-24538)
- Apportionment of Tax Items Among the Members of a Controlled Group of Corporations (IRS final rule, 2009-12-28, FR Doc. E9-30547)
- Apportionment of Tax Items Among the Members of a Controlled Group of Corporations (IRS final rule, 2012-03-28, FR Doc. 2012-7533)
- Approval of Information Collection Requirements for the Joint Interim Rules for Health Insurance Portability for Group Health Plans, and the Individual Market Health Insurance Reform: Portability From Group to Individual Coverage; Federal Rules for Access in the Individual Market; State Alternative
- Arbitrage and Private Activity Restrictions Applicable to Tax-exempt Bonds Issued by State and Local Governments; Investment-type Property (prepayment); Private Loan (prepayment) (IRS final rule, 2003-08-04, FR Doc. 03-19644)
- Arbitrage Guidance for Tax-Exempt Bonds (IRS final rule, 2016-07-18, FR Doc. 2016-16558)
- Arbitrage Guidance for Tax-Exempt Bonds; Correction (IRS final rule, 2016-08-23, FR Doc. 2016-20086)
- Arbitrage Guidance for Tax-Exempt Bonds; Correction (IRS final rule, 2016-08-23, FR Doc. 2016-20087)
- Arbitrage Guidance for Tax-Exempt Bonds; Correction (IRS final rule, 2017-08-14, FR Doc. 2017-17135)
- Arbitrage Guidance for Tax-Exempt Bonds; Correction (IRS final rule, 2018-04-03, FR Doc. 2018-06704)
- Arbitrage Investment Restrictions on Tax-Exempt Bonds (IRS final rule, 2019-04-09, FR Doc. 2019-06937)
- Arbitrage Rebate Overpayments on Tax-Exempt Bonds (IRS final rule, 2014-11-13, FR Doc. 2014-26738)
- Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments (IRS final rule, 2003-12-11, FR Doc. 03-30635)
- Arbitrage Restrictions on Tax-Exempt Bonds (IRS final rule, 1997-05-09, FR Doc. 97-12062)
- Arbitrage Restrictions on Tax-Exempt Bonds (IRS final rule, 1998-12-30, FR Doc. 98-34209)
- Arbitrage Restrictions on Tax-Exempt Bonds; Correction (IRS final rule, 1997-07-28, FR Doc. 97-19815)
- Arbitrage Restrictions on Tax-Exempt Bonds; Correction (IRS final rule, 1999-07-09, FR Doc. 99-17297)
- Assumption of Liabilities (IRS final rule, 2008-05-09, FR Doc. E8-10454)
- Assumption of Partner Liabilities (IRS final rule, 2003-06-24, FR Doc. 03-15281)
- Assumption of Partner Liabilities (IRS final rule, 2005-05-26, FR Doc. 05-10266)
- Assumption of Partner Liabilities; Correction (IRS final rule, 2005-06-29, FR Doc. 05-12757)
- Assumption of Partner Liabilities; Correction (IRS final rule, 2005-07-11, FR Doc. 05-13585)
- At-Risk Limitations; Interest Other Than That of a Creditor (IRS final rule, 2004-05-03, FR Doc. 04-10010)
- At-Risk Limitations; Interest Other Than That of a Creditor; Correction (IRS final rule, 2004-05-12, FR Doc. 04-10789)
- Attained Age of the Insured Under Section 7702 (IRS final rule, 2006-09-13, FR Doc. E6-15117)
- Attained Age of the Insured Under Section 7702; Correction (IRS final rule, 2006-10-20, FR Doc. E6-17572)
- Authority for Voluntary Withholding on Other Payments (IRS final rule, 2013-11-29, FR Doc. 2013-28526)
- Authority for Voluntary Withholding on Other Payments (IRS final rule, 2014-09-16, FR Doc. 2014-22036)
- Authority of the Secretary of Agriculture To Share Employer Identification Numbers Collected From Retail Food Stores and Wholesale Food Concerns (IRS final rule, 1995-10-03, FR Doc. 95-24467)
- Authority To Charge Fees for Furnishing Copies of Exempt Organizations' Material Open to Public Inspection (IRS final rule, 2003-07-09, FR Doc. 03-17224)
- Authority To Charge Fees for Furnishing Copies of Exempt Organizations' Material Open to Public Inspection (IRS final rule, 2005-01-05, FR Doc. 05-199)
- Automatic Contribution Arrangements (IRS final rule, 2009-02-24, FR Doc. E9-3716)
- Automatic Contribution Arrangements (IRS final rule, 2009-03-25, FR Doc. Z9-3716)
- Automatic Contribution Arrangements; Correction (IRS final rule, 2009-03-19, FR Doc. E9-5952)
- Automatic Extension of Time for Filing Individual Income Tax Returns (IRS final rule, 1996-01-04, FR Doc. 96-114)
- Automatic Extension of Time for Filing Individual Income Tax Returns; Automatic Extension of Time To File Partnership Return of Income, Trust Income Tax Return, and U.S. Real Estate Mortgage Investment Conduit Income Tax Return (IRS final rule, 1996-12-31, FR Doc. 96-32379)
- Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns (IRS final rule, 2003-06-11, FR Doc. 03-14603)
- Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns (IRS final rule, 2004-12-07, FR Doc. 04-26837)
- Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns; Correction (IRS final rule, 2003-09-18, FR Doc. 03-23876)
- Available Unit Rule (IRS final rule, 1997-09-26, FR Doc. 97-25493)
- Averaging of Farm Income (IRS final rule, 2002-01-08, FR Doc. 02-183)
- Averaging of Farm Income; Correction (IRS final rule, 2002-02-05, FR Doc. 02-2744)
- Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws (IRS final rule, 2014-08-12, FR Doc. 2014-18858)
- Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction (IRS final rule, 2014-09-26, FR Doc. 2014-22948)
- Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction (IRS final rule, 2014-09-26, FR Doc. 2014-22952)
- Awards of Attorney's Fees and Other Cost Based Upon Qualified Offers; Correction (IRS final rule, 2004-01-28, FR Doc. 04-1814)
- Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers (IRS final rule, 2001-01-04, FR Doc. 01-198)
- Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers (IRS final rule, 2003-12-29, FR Doc. 03-31822)
- Backup Withholding on Third Party Network Transactions (IRS final rule, 2026-08-10, FR Doc. 2026-16269)
- Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service (IRS final rule, 2005-10-17, FR Doc. 05-20439)
- Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service (IRS final rule, 2008-10-14, FR Doc. E8-24335)
- Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service (IRS final rule, 2014-11-13, FR Doc. 2014-26739)
- Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service (IRS final rule, 2018-03-07, FR Doc. 2018-04231)
- Base Erosion and Anti-Abuse Tax (IRS final rule, 2019-12-06, FR Doc. 2019-25744)
- Base Erosion and Anti-Abuse Tax (IRS final rule, 2020-10-09, FR Doc. 2020-19959)
- Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (IRS final rule, 2025-12-18, FR Doc. 2025-23292)
- Base Erosion and Anti-Abuse Tax; Correcting Amendment (IRS final rule, 2020-02-19, FR Doc. 2020-02652)
- Base Erosion and Anti-Abuse Tax; Correcting Amendment (IRS final rule, 2020-08-14, FR Doc. 2020-16383)
- Base Erosion and Anti-Abuse Tax; Correction (IRS final rule, 2020-02-28, FR Doc. 2020-03277)
- Basis in Interests in Tax-Exempt Trusts (IRS final rule, 2015-08-12, FR Doc. 2015-19846)
- Basis in Interests in Tax-Exempt Trusts (IRS final rule, 2015-09-16, FR Doc. C1-2015-19846)
- Basis of Indebtedness of S Corporations to Their Shareholders (IRS final rule, 2014-07-23, FR Doc. 2014-17336)
- Basis Reduction Due to Discharge of Indebtedness (IRS final rule, 1998-10-22, FR Doc. 98-28263)
- Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium (IRS final rule, 2013-04-18, FR Doc. 2013-09085)
- Basis Reporting by Securities Brokers and Basis Determination for Stock (IRS final rule, 2010-10-18, FR Doc. 2010-25504)
- Basis Reporting by Securities Brokers and Basis Determination for Stock (IRS final rule, 2010-12-07, FR Doc. C1-2010-25504)
- Bond Premium Carryforward (IRS final rule, 2014-01-15, FR Doc. 2014-00613)
- Branded Prescription Drug Fee (IRS final rule, 2011-08-18, FR Doc. 2011-21011)
- Branded Prescription Drug Fee (IRS final rule, 2014-07-28, FR Doc. 2014-17697)
- Branded Prescription Drug Fee (IRS final rule, 2017-07-26, FR Doc. 2017-15643)
- Branded Prescription Drug Fee; Correction (IRS final rule, 2011-09-28, FR Doc. 2011-24903)
- Branded Prescription Drug Fee; Correction (IRS final rule, 2011-09-28, FR Doc. 2011-24911)
- Branded Prescription Drug Fee; Correction (IRS final rule, 2011-09-28, FR Doc. 2011-24913)
- Branded Prescription Drug Fee; Correction (IRS final rule, 2014-09-26, FR Doc. 2014-22929)
- Branded Prescription Drug Fee; Correction (IRS final rule, 2014-09-26, FR Doc. 2014-22930)
- Build-In Gains and Losses Under Section 382(h); Correction (IRS final rule, 2010-07-28, FR Doc. 2010-18270)
- Built-in Gains and Losses Under Section 382(h) (IRS final rule, 2007-06-14, FR Doc. E7-11438)
- Built-in Gains and Losses Under Section 382(h) (IRS final rule, 2010-06-16, FR Doc. 2010-14431)
- Built-in Gains and Losses Under Section 382(h); Correction (IRS final rule, 2007-08-01, FR Doc. E7-14797)
- Built-in Gains and Losses Under Section 382(h); Correction (IRS final rule, 2007-08-01, FR Doc. E7-14802)
- Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction (IRS final rule, 2008-01-28, FR Doc. E8-1367)
- Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups. (IRS final rule, 2007-12-26, FR Doc. E7-24874)
- Calculation of UBTI for Certain Exempt Organizations (IRS final rule, 2019-12-10, FR Doc. 2019-26274)
- Calculation of UBTI for Certain Exempt Organizations (IRS final rule, 2019-12-13, FR Doc. C1-2019-26274)
- Capital Costs Incurred To Comply With EPA Sulfur Regulations (IRS final rule, 2008-06-27, FR Doc. E8-14556)
- Capital Gains, Installment Sales, Unrecaptured Section 1250 Gain (IRS final rule, 1999-08-23, FR Doc. 99-21755)
- Capital Gains, Partnership, Subchapter S, and Trust Provisions (IRS final rule, 2000-09-21, FR Doc. 00-24038)
- Capitalization of Interest; Correction (IRS final rule, 1995-03-31, FR Doc. 95-7857)
- Capitalization of Interest; Correction (IRS final rule, 1995-09-11, FR Doc. 95-22382)
- Car Loan Interest Deduction (IRS final rule, 2026-09-08, FR Doc. 2026-18219)
- Carryback of Consolidated Net Operating Losses (IRS final rule, 2020-07-08, FR Doc. 2020-14426)
- Carryback of Consolidated Net Operating Losses (IRS final rule, 2023-07-12, FR Doc. 2023-14644)
- Carryback of Consolidated Net Operating Losses to Separate Return Years (IRS final rule, 2002-05-31, FR Doc. 02-13576)
- Carryback of Consolidated Net Operating Losses To Separate Return Years; Correction (IRS final rule, 2002-07-09, FR Doc. 02-17019)
- Carryback of Consolidated Net Operating Losses; Correcting Amendment (IRS final rule, 2020-08-28, FR Doc. 2020-16985)
- Cash Reporting by Court Clerks (IRS final rule, 1996-01-02, FR Doc. 95-31459)
- Catch-Up Contributions (IRS final rule, 2025-09-16, FR Doc. 2025-17865)
- Catch-Up Contributions for Individuals Age 50 or Older (IRS final rule, 2003-07-08, FR Doc. 03-17226)
- Center Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits (IRS final rule, 1998-09-04, FR Doc. 98-23569)
- Centralized Partnership Audit Regime (IRS final rule, 2019-02-27, FR Doc. 2018-28140)
- Certain Asset Transfers to a Tax-Exempt Entity (IRS final rule, 1998-12-29, FR Doc. 98-34210)
- Certain Asset Transfers to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2000-02-07, FR Doc. 00-1894)
- Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans; Correction (IRS final rule, 1995-03-07, FR Doc. 95-5552)
- Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans; Correction (IRS final rule, 1995-03-28, FR Doc. 95-7501)
- Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans; Correction (IRS final rule, 1995-05-11, FR Doc. 95-11583)
- Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (IRS final rule, 2015-03-31, FR Doc. 2015-07386)
- Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (IRS final rule, 2020-12-30, FR Doc. 2020-28484)
- Certain Investment Income Under the Qualifying Income Provisions of Section 7704 and the Application of the Passive Activity Loss Rules to Publicly Traded Partnerships (IRS final rule, 1998-12-17, FR Doc. 98-33345)
- Certain Non-Government Persons Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor (IRS final rule, 2021-09-07, FR Doc. 2021-19225)
- Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations (IRS final rule, 2013-03-19, FR Doc. 2013-05700)
- Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations; Correcting Amendment (IRS final rule, 2020-08-20, FR Doc. 2020-16354)
- Certain Outbound Property Transfers by Domestic Corporations; Certain Stock Distributions by Domestic Corporations; Correction (IRS final rule, 2013-04-19, FR Doc. 2013-09177)
- Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (IRS final rule, 2025-01-14, FR Doc. 2025-00324)
- Certain Payments Made Pursuant to a Securities Lending Transaction (IRS final rule, 1997-10-14, FR Doc. 97-25999)
- Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations (IRS final rule, 1996-12-30, FR Doc. 96-32375)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2002-01-02, FR Doc. 01-31969)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2003-03-18, FR Doc. 03-6221)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2013-08-02, FR Doc. 2013-18695)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2017-01-18, FR Doc. 2017-00479)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (IRS final rule, 2019-06-07, FR Doc. 2019-11753)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Correction (IRS final rule, 2002-01-29, FR Doc. 02-2154)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Correction (IRS final rule, 2016-06-28, FR Doc. 2016-15264)
- Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Final and Temporary Regulations (IRS final rule, 2016-06-08, FR Doc. 2016-13443)
- Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations (IRS final rule, 2007-02-05, FR Doc. 07-490)
- Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations and Related Reporting Requirements (IRS final rule, 1998-06-19, FR Doc. 98-15454)
- Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations and Related Reporting Requirements; Correction (IRS final rule, 1999-04-01, FR Doc. 99-7792)
- Certified Professional Employer Organizations (IRS final rule, 2019-05-28, FR Doc. 2019-10856)
- Certified Professional Employer Organizations; Correction (IRS final rule, 2016-07-12, FR Doc. 2016-16400)
- Certified Professional Employer Organizations; Final and Temporary Regulations (IRS final rule, 2016-05-06, FR Doc. 2016-10700)
- Change From Dollar Approximate Separate Transactions Method of Accounting (DASTM) to the Profit and Loss Method of Accounting/Change From the Profit and Loss Method to DASTM (IRS final rule, 1998-03-05, FR Doc. 98-5470)
- Change From Dollar Approximate Separate Transactions Method of Accounting (DASTM) to the Profit and Loss Method of Accounting/Change From the Profit and Loss Method to DASTM; Correction (IRS final rule, 1998-04-01, FR Doc. 98-8321)
- Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent (IRS final rule, 2007-07-20, FR Doc. E7-14053)
- Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent (IRS final rule, 2008-07-08, FR Doc. E8-15460)
- Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction (IRS final rule, 2007-08-23, FR Doc. E7-16651)
- Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction (IRS final rule, 2008-07-16, FR Doc. E8-16289)
- Changes in Accounting Periods (IRS final rule, 2002-05-17, FR Doc. 02-12169)
- Changes in Computing Depreciation (IRS final rule, 2004-01-02, FR Doc. 03-31820)
- Changes in Computing Depreciation (IRS final rule, 2006-12-28, FR Doc. 06-9892)
- Changes in Computing Depreciation; Correction (IRS final rule, 2004-02-04, FR Doc. 04-2296)
- Changes in Use Under Section 168(i)(5) (IRS final rule, 2004-06-17, FR Doc. 04-13723)
- Changes in Use Under Section 168(i)(5); Correction (IRS final rule, 2004-07-27, FR Doc. 04-17081)
- Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (IRS final rule, 2019-03-25, FR Doc. 2019-05527)
- Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (IRS final rule, 2019-04-04, FR Doc. C1-2019-05527)
- Charitable Remainder Annuity Trust Listed Transaction (IRS final rule, 2026-07-09, FR Doc. 2026-13851)
- Charitable Remainder Trusts; Application of Ordering Rule (IRS final rule, 2005-03-16, FR Doc. 05-5110)
- Claims for Credit or Refund (IRS final rule, 2015-07-24, FR Doc. 2015-18119)
- Clarification of Controlled Group Qualification Rules (IRS final rule, 2011-04-11, FR Doc. 2011-8555)
- Clarification of Definitions (IRS final rule, 2004-08-12, FR Doc. 04-18478)
- Clarification of Definitions (IRS final rule, 2006-01-30, FR Doc. 06-817)
- Clarification of Entity Classification Rules (IRS final rule, 2002-08-01, FR Doc. 02-19349)
- Clarification of Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections Under the Affordable Care Act (IRS final rule, 2018-05-03, FR Doc. 2018-09369)
- Clarification of Section 6411 Regulations (IRS final rule, 2007-08-27, FR Doc. E7-16878)
- Clarification of Section 6411 Regulations; Correcting Amendment (IRS final rule, 2007-10-04, FR Doc. E7-19572)
- Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions (IRS final rule, 2015-09-16, FR Doc. 2015-23278)
- Clarification to Section 6411 Regulations (IRS final rule, 2010-08-24, FR Doc. 2010-20916)
- Classification of Certain Foreign Entities (IRS final rule, 2005-04-14, FR Doc. 05-6716)
- Classification of Certain Foreign Entities (IRS final rule, 2005-12-16, FR Doc. 05-24107)
- Classification of Certain Foreign Entities (IRS final rule, 2008-03-21, FR Doc. E8-5686)
- Classification of Certain Foreign Entities (IRS final rule, 2008-11-28, FR Doc. E8-28211)
- Classification of Certain Pension and Employee Benefit Trusts, and Other Trusts (IRS final rule, 2001-08-09, FR Doc. 01-19926)
- Classification of Certain Transactions Involving Computer Programs (IRS final rule, 1998-10-02, FR Doc. 98-26475)
- Classification of Certain Transactions Involving Computer Programs; Correction (IRS final rule, 1998-11-24, FR Doc. 98-31285)
- Classification of Digital Content Transactions and Cloud Transactions (IRS final rule, 2025-01-14, FR Doc. 2024-31372)
- Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern (IRS final rule, 2024-05-06, FR Doc. 2024-09094)
- Collected Excise Taxes; Duties of Collector (IRS final rule, 2004-08-10, FR Doc. 04-18160)
- Collected Excise Taxes; Duties of Collector (IRS final rule, 2005-08-25, FR Doc. 05-16612)
- Collection After Assessment (IRS final rule, 2006-09-06, FR Doc. E6-14610)
- Communications Excise Tax; Prepaid Telephone Cards (IRS final rule, 2000-01-07, FR Doc. 00-56)
- Community Health Needs Assessments for Charitable Hospitals; Correction (IRS final rule, 2013-05-21, FR Doc. 2013-12013)
- Compensation Deferred Under Eligible Deferred Compensation Plans (IRS final rule, 2003-07-11, FR Doc. 03-17523)
- Compensation Deferred Under Eligible Deferred Compensation Plans; Correction (IRS final rule, 2003-08-27, FR Doc. 03-21826)
- Compensatory Stock Options Under Section 482 (IRS final rule, 2003-08-26, FR Doc. 03-21355)
- Compensatory Stock Options Under Section 482 (IRS final rule, 2003-11-12, FR Doc. 03-28348)
- Compensatory Stock Options Under Section 482; Correction (IRS final rule, 2004-03-23, FR Doc. 04-6467)
- Compliance Monitoring and Miscellaneous Issues Relating to the Low-Income Housing Credit (IRS final rule, 2000-01-14, FR Doc. 00-111)
- Compliance Monitoring and Miscellaneous Issues Relating to the Low-Income Housing Credit; Correction (IRS final rule, 2000-03-28, FR Doc. 00-5239)
- Compromise of Tax Liabilities (IRS final rule, 2002-07-23, FR Doc. 02-18454)
- Compromise of Tax Liabilities; Corrections (IRS final rule, 2002-08-20, FR Doc. 02-21204)
- Compromises (IRS final rule, 1999-07-21, FR Doc. 99-18456)
- Computation and Reporting of Reserves for Life Insurance Companies (IRS final rule, 2020-10-13, FR Doc. 2020-20144)
- Computation of Combined Taxable Income Under The Profit Split Method When the Possession Product is a Component Product or an End- Product Form for Purposes of the Possessions Credit Under Section 936 (IRS final rule, 1996-05-10, FR Doc. 96-11639)
- Computation of Combined Taxable Income Under the Profit Split Method When the Possession Product Is a Component Product or an End- Product Form for Purposes of the Possessions Credit Under Section 936; Correction (IRS final rule, 1996-07-26, FR Doc. 96-19005)
- Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes (IRS final rule, 1997-01-07, FR Doc. 97-153)
- Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes; Correction (IRS final rule, 1997-02-18, FR Doc. 97-3812)
- Computation of, and Rules Relating to, Medical Loss Ratio (IRS final rule, 2014-01-07, FR Doc. 2014-00092)
- Computer Software Under Section 199(c)(5)(B) (IRS final rule, 2006-06-01, FR Doc. 06-4828)
- Computer Software Under Section 199(c)(5)(B) (IRS final rule, 2007-03-20, FR Doc. 07-1354)
- Computer Software Under Section 199(c)(5)(B); Correction (IRS final rule, 2006-06-29, FR Doc. E6-10248)
- Computer Software Under Section 199(c)(5)(B); Correction (IRS final rule, 2006-07-06, FR Doc. E6-10245)
- Conduit Arrangement Regulations; Correction (IRS final rule, 1995-10-31, FR Doc. 95-26786)
- Conduit Arrangement Regulations; Correction (IRS final rule, 1998-12-08, FR Doc. 98-32466)
- Conduit Arrangements Regulations (IRS final rule, 1995-08-11, FR Doc. 95-19446)
- Conduit Financing Arrangements (IRS final rule, 2011-12-09, FR Doc. 2011-31672)
- Conduit Financing Arrangements; Correction (IRS final rule, 2012-04-16, FR Doc. 2012-8993)
- Confidential Transactions (IRS final rule, 2003-12-30, FR Doc. 03-31900)
- Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (IRS final rule, 2016-03-04, FR Doc. 2016-04716)
- Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (IRS final rule, 2016-12-02, FR Doc. 2016-28906)
- Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (IRS final rule, 2024-09-17, FR Doc. 2024-20429)
- Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction (IRS final rule, 2026-03-19, FR Doc. 2026-05447)
- Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules; Correction (IRS final rule, 1996-03-28, FR Doc. 96-7388)
- Consolidated GroupsIntercompany Transactions and Related Rules (IRS final rule, 1996-03-14, FR Doc. 96-6151)
- Consolidated Net Operating Losses (IRS final rule, 2020-10-27, FR Doc. 2020-22974)
- Consolidated Returns-Limitations on the Use of Certain Credits (IRS final rule, 2000-05-25, FR Doc. 00-11901)
- Consolidated Returns-Limitations on the Use of Certain Credits; Correction (IRS final rule, 2000-08-08, FR Doc. 00-19944)
- Consolidated Returns, Limitations on the Use of Certain Losses and Deductions; Correction (IRS final rule, 1999-08-02, FR Doc. 99-19347)
- Consolidated Returns; Consolidated and Controlled Groups; Correction (IRS final rule, 1997-03-14, FR Doc. 97-6068)
- Consolidated Returns; Intercompany Obligations (IRS final rule, 2008-12-29, FR Doc. E8-30718)
- Consolidated Returns; Intercompany Obligations (IRS final rule, 2010-03-30, FR Doc. 2010-7094)
- Consolidated Returns; Intercompany Obligations; Correction (IRS final rule, 2009-02-11, FR Doc. E9-2828)
- Consolidated Returns; Intercompany Obligations; Correction (IRS final rule, 2009-02-11, FR Doc. E9-2831)
- Consolidated ReturnsConsolidated Overall Foreign Losses and Separate Limitation Losses (IRS final rule, 1999-08-11, FR Doc. 99-20242)
- Consolidated ReturnsLimitation on Recapture of Overall Foreign Loss Accounts (IRS final rule, 1998-12-29, FR Doc. 98-33702)
- Consolidated ReturnsLimitations on the Use of Certain Credits; Overall Foreign Loss Accounts (IRS final rule, 1998-03-16, FR Doc. 98-6561)
- Consolidated ReturnsLimitations on the Use of Certain Losses and Credits; Overall Foreign Loss Accounts (IRS final rule, 1998-01-12, FR Doc. 98-43)
- Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions (IRS final rule, 1999-07-02, FR Doc. 99-16161)
- Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction (IRS final rule, 1996-09-11, FR Doc. 96-23087)
- Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction (IRS final rule, 1997-03-17, FR Doc. 97-6676)
- Constructive Transfers and Transfers of Property to a Third Party on Behalf of a Spouse (IRS final rule, 2003-01-13, FR Doc. 03-646)
- Continuation Coverage Requirements Applicable to Group Health Plans (IRS final rule, 1999-02-03, FR Doc. 99-1520)
- Continuation Coverage Requirements Applicable to Group Health Plans (IRS final rule, 2001-01-10, FR Doc. 01-5)
- Continuation Coverage Requirements Applicable to Group Health Plans; Correction (IRS final rule, 1999-03-25, FR Doc. 99-7340)
- Continuity of Interest (IRS final rule, 1998-01-28, FR Doc. 98-1818)
- Continuity of Interest (IRS final rule, 2000-08-31, FR Doc. 00-22075)
- Continuity of Interest and Continuity of Business Enterprise (IRS final rule, 1998-01-28, FR Doc. 98-1819)
- Continuity of Interest in Transfer of Target Assets After Qualified Stock Purchase of Target (IRS final rule, 1995-10-27, FR Doc. 95-26739)
- Continuity of Interest Requirement for Corporate Reorganizations (IRS final rule, 1998-09-23, FR Doc. 98-25444)
- Contributed Property (IRS final rule, 2010-06-09, FR Doc. 2010-13790)
- Contributions in Exchange for State or Local Tax Credits (IRS final rule, 2019-06-13, FR Doc. 2019-12418)
- Contributions in Exchange for State or Local Tax Credits; Correction (IRS final rule, 2019-08-02, FR Doc. 2019-16496)
- Contributions to Pension, Profit-Sharing, etc., Plans on Behalf of Self-Employed Individuals and Shareholders-Employees; Correction (IRS final rule, 1995-05-02, FR Doc. 95-10688)
- Controlled Group Regulation Examples (IRS final rule, 2015-09-15, FR Doc. 2015-23137)
- Controlled Group Regulation Examples; Correction (IRS final rule, 2015-10-06, FR Doc. 2015-25355)
- Controlling corporation's basis adjustment in its controlled corporation's stock following a triangular reorganization (IRS final rule, 1995-12-21, FR Doc. 95-30875)
- Conversion to the Euro (IRS final rule, 1998-07-29, FR Doc. 98-20023)
- Conversion to the Euro (IRS final rule, 2001-01-11, FR Doc. 01-252)
- Conversion to the Euro; Correction (IRS final rule, 1998-10-15, FR Doc. 98-27708)
- Converting an IRA Annuity to a Roth IRA (IRS final rule, 2005-08-22, FR Doc. 05-16403)
- Converting an IRA Annuity to a Roth IRA (IRS final rule, 2008-07-29, FR Doc. E8-17271)
- Coordination of Extraordinary Disposition and Disqualified Basis Rules (IRS final rule, 2020-12-01, FR Doc. 2020-26074)
- Coordination of Sections 755 and 1060; Allocation of Basis Adjustments Among Partnership Assets and Application of the Residual Method to Certain Partnership Transactions (IRS final rule, 2003-06-09, FR Doc. 03-14204)
- Corporate Bond Yield Curve for Determining Present Value (IRS final rule, 2024-01-12, FR Doc. 2024-00552)
- Corporate Distributions and Adjustments (IRS final rule, 2006-07-06, FR Doc. 06-55522)
- Corporate Estimated Tax (IRS final rule, 2007-08-07, FR Doc. E7-14946)
- Corporate Estimated Tax; Correcting Amendment (IRS final rule, 2007-09-20, FR Doc. E7-18504)
- Corporate Estimated Tax; Correction (IRS final rule, 2007-09-20, FR Doc. E7-18506)
- Corporate Estimated Tax; Correction (IRS final rule, 2007-09-25, FR Doc. E7-18807)
- Corporate Estimated Tax; Correction (IRS final rule, 2007-09-25, FR Doc. E7-18812)
- Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) (IRS final rule, 2007-03-01, FR Doc. E7-3534)
- Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction (IRS final rule, 2007-03-29, FR Doc. E7-5603)
- Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction (IRS final rule, 2007-04-13, FR Doc. E7-6979)
- Corporate Reorganizations; Allocation of Basis in “All Cash D” Reorganizations (IRS final rule, 2011-11-21, FR Doc. 2011-29799)
- Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization (IRS final rule, 2008-05-09, FR Doc. E8-10451)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) (IRS final rule, 2006-12-19, FR Doc. E6-21565)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) (IRS final rule, 2007-01-24, FR Doc. E7-861)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) (IRS final rule, 2009-12-18, FR Doc. E9-30170)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction (IRS final rule, 2010-01-20, FR Doc. 2010-866)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction (IRS final rule, 2010-01-20, FR Doc. 2010-869)
- Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction (IRS final rule, 2011-08-10, FR Doc. 2011-20224)
- Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest (IRS final rule, 2005-09-16, FR Doc. 05-18263)
- Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest (IRS final rule, 2007-03-20, FR Doc. E7-5128)
- Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest (IRS final rule, 2011-12-19, FR Doc. 2011-32078)
- Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization (IRS final rule, 2007-10-25, FR Doc. E7-20863)
- Corporate Tax Shelter Registration (IRS final rule, 2000-03-02, FR Doc. 00-4844)
- Country-by-Country Reporting (IRS final rule, 2016-06-30, FR Doc. 2016-15482)
- Country-by-Country Reporting; Correction (IRS final rule, 2016-09-19, FR Doc. 2016-22440)
- Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2013-07-02, FR Doc. 2013-15866)
- Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2014-08-27, FR Doc. 2014-20252)
- Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2015-07-14, FR Doc. 2015-17076)
- Covered Asset Acquisitions (IRS final rule, 2016-12-07, FR Doc. 2016-28755)
- Covered Asset Acquisitions (IRS final rule, 2020-03-23, FR Doc. 2020-05551)
- Credit for Carbon Oxide Sequestration (IRS final rule, 2021-01-15, FR Doc. 2021-00302)
- Credit for Carbon Oxide Sequestration; Correction (IRS final rule, 2021-03-30, FR Doc. 2021-05156)
- Credit for Employer Social Security Taxes Paid on Employee Tips (IRS final rule, 1996-12-20, FR Doc. 96-32249)
- Credit for Employer Social Security Taxes Paid on Employee Tips; Correction (IRS final rule, 1997-03-12, FR Doc. 97-6067)
- Credit for Increasing Research Activities (IRS final rule, 2001-01-03, FR Doc. 00-33170)
- Credit for Increasing Research Activities (IRS final rule, 2004-01-02, FR Doc. 03-31818)
- Credit for Increasing Research Activities (IRS final rule, 2005-05-24, FR Doc. 05-10247)
- Credit for Increasing Research Activities (IRS final rule, 2006-11-09, FR Doc. E6-18909)
- Credit for Increasing Research Activities (IRS final rule, 2016-10-04, FR Doc. 2016-23174)
- Credit for Increasing Research Activities; Correction (IRS final rule, 2005-08-12, FR Doc. 05-15827)
- Credit for Increasing Research Activities; Correction (IRS final rule, 2006-12-07, FR Doc. E6-20732)
- Credit for Increasing Research Activities; Correction (IRS final rule, 2016-11-03, FR Doc. 2016-26522)
- Credit for Production of Clean Hydrogen and Energy Credit (IRS final rule, 2025-01-10, FR Doc. 2024-31513)
- Creditor Continuity of Interest (IRS final rule, 2008-12-12, FR Doc. E8-29271)
- Creditor Continuity of Interest; Correction (IRS final rule, 2008-12-24, FR Doc. E8-30716)
- Creditor Continuity of Interest; Correction (IRS final rule, 2008-12-24, FR Doc. E8-30717)
- Damages Received on Account of Personal Physical Injuries or Physical Sickness (IRS final rule, 2012-01-23, FR Doc. 2012-1255)
- De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (IRS final rule, 2023-12-19, FR Doc. 2023-27283)
- De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction (IRS final rule, 2024-03-22, FR Doc. 2024-05639)
- De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction (IRS final rule, 2024-03-22, FR Doc. 2024-05744)
- Debt Instruments With Original Issue Discount; Annuity Contracts (IRS final rule, 1998-01-08, FR Doc. 98-20)
- Debt Instruments With Original Issue Discount; Annuity Contracts (IRS final rule, 2002-05-07, FR Doc. 02-11035)
- Debt Instruments With Original Issue Discount; Contingent Payments; Anti-Abuse Rule (IRS final rule, 1996-06-14, FR Doc. 96-14918)
- Debt That Is a Position in Personal Property That Is Part of a Straddle (IRS final rule, 2013-09-05, FR Doc. 2013-21540)
- Debt That Is a Position in Personal Property That Is Part of a Straddle (IRS final rule, 2014-08-27, FR Doc. 2014-20330)
- Declaratory Judgments-Gift Tax Determinations (IRS final rule, 2009-09-09, FR Doc. E9-21458)
- Declaratory Judgments-Gift Tax Determinations; Correction (IRS final rule, 2009-10-27, FR Doc. E9-25737)
- Declaratory Judgments-Gift Tax Determinations; Correction (IRS final rule, 2009-10-27, FR Doc. E9-25739)
- Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions (IRS final rule, 1996-12-16, FR Doc. 96-31719)
- Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (IRS final rule, 2020-07-15, FR Doc. 2020-14649)
- Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment (IRS final rule, 2020-09-29, FR Doc. 2020-19333)
- Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendments (IRS final rule, 2020-10-28, FR Doc. 2020-21175)
- Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction (IRS final rule, 2020-11-03, FR Doc. 2020-22996)
- Deduction for Interest on Qualified Education Loans (IRS final rule, 2004-05-07, FR Doc. 04-10359)
- Deduction for Qualified Film and Television Production Costs (IRS final rule, 2011-09-30, FR Doc. 2011-24930)
- Deduction for Qualified Film and Television Production Costs (IRS final rule, 2011-10-19, FR Doc. 2011-26973)
- Deduction for Qualified Film and Television Production Costs (IRS final rule, 2012-12-07, FR Doc. 2012-29630)
- Deduction for Qualified Film and Television Production Costs; Correction (IRS final rule, 2011-11-18, FR Doc. 2011-29922)
- Deductions for Entertainment Use of Business Aircraft (IRS final rule, 2012-08-01, FR Doc. 2012-18693)
- Deductions for Entertainment Use of Business Aircraft; Correction (IRS final rule, 2012-08-21, FR Doc. 2012-20436)
- Deductions for Transfers for Public, Charitable, and Religious Uses; In General Marital Deduction; Valuation of Interest Passing to Surviving Spouse (IRS final rule, 1999-12-03, FR Doc. 99-31094)
- Deductions for Transfers for Public, Charitable, and Religious Uses; In General Marital Deduction; Valuation of Interest Passing to Surviving Spouse; Correction (IRS final rule, 1999-12-20, FR Doc. 99-32915)
- Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation (IRS final rule, 2004-07-20, FR Doc. 04-16232)
- Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation (IRS final rule, 2005-05-23, FR Doc. 05-10165)
- Deemed Election To Be an Association Taxable as a Corporation for a Qualified Electing S Corporation; Correction (IRS final rule, 2006-01-20, FR Doc. 06-507)
- Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules (IRS final rule, 2007-06-18, FR Doc. E7-11636)
- Deemed IRAs in Qualified Retirement Plans (IRS final rule, 2004-07-22, FR Doc. 04-16594)
- Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (IRS final rule, 1995-09-07, FR Doc. 95-21838)
- Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Correction (IRS final rule, 1995-12-04, FR Doc. 95-28802)
- Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust (IRS final rule, 2000-09-05, FR Doc. 00-22544)
- Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust; Correction (IRS final rule, 2000-11-28, FR Doc. 00-30265)
- Definition of a Taxpayer (IRS final rule, 2012-02-14, FR Doc. 2012-3352)
- Definition of Agent for Certain Purposes (IRS final rule, 2004-01-06, FR Doc. 03-32220)
- Definition of an S Corporation; Correction (IRS final rule, 1995-11-27, FR Doc. 95-28801)
- Definition of Club (IRS final rule, 1995-07-19, FR Doc. 95-17665)
- Definition of Contribution in Aid of Construction Under Section 118(c) (IRS final rule, 2001-01-11, FR Doc. 01-487)
- Definition of Contribution in Aid of Construction Under Section 118(c) (IRS final rule, 2006-03-07, FR Doc. 06-55510)
- Definition of Disqualified Person (IRS final rule, 2002-02-01, FR Doc. 02-2532)
- Definition of Energy Property and Rules Applicable to the Energy Credit (IRS final rule, 2024-12-12, FR Doc. 2024-28190)
- Definition of Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation (IRS final rule, 1997-01-02, FR Doc. 97-32378)
- Definition of Grantor (IRS final rule, 2000-07-05, FR Doc. 00-16931)
- Definition of Guaranteed Annuity and Lead Unitrust Interests (IRS final rule, 2003-07-07, FR Doc. 03-17087)
- Definition of Hyperinflationary Currency for Purposes of Section 988 (IRS final rule, 2001-01-03, FR Doc. 00-32188)
- Definition of Income for Trust Purposes (IRS final rule, 2004-01-02, FR Doc. 03-31614)
- Definition of Last Known Address (IRS final rule, 2001-01-12, FR Doc. 01-623)
- Definition of Omission From Gross Income (IRS final rule, 2009-09-28, FR Doc. E9-23426)
- Definition of Omission From Gross Income (IRS final rule, 2010-12-17, FR Doc. 2010-31747)
- Definition of Private Business Use (IRS final rule, 2001-11-20, FR Doc. 01-28998)
- Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property (IRS final rule, 1995-08-03, FR Doc. 95-19028)
- Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property; Correction (IRS final rule, 1995-10-05, FR Doc. 95-24781)
- Definition of Real Estate Investment Trust Real Property (IRS final rule, 2016-08-31, FR Doc. 2016-20987)
- Definition of Real Estate Investment Trust Real Property; Correction (IRS final rule, 2016-10-05, FR Doc. 2016-23991)
- Definition of Reasonable Basis (IRS final rule, 1998-12-02, FR Doc. 98-31985)
- Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes (IRS final rule, 2011-08-19, FR Doc. 2011-21154)
- Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction (IRS final rule, 2011-09-07, FR Doc. 2011-22738)
- Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction (IRS final rule, 2011-09-07, FR Doc. 2011-22739)
- Definition of Structure (IRS final rule, 1997-12-30, FR Doc. 97-33646)
- Definition of Terms Relating to Marital Status (IRS final rule, 2016-09-02, FR Doc. 2016-21096)
- Definition of the Term “Coverage Month” for Computing the Premium Tax Credit (IRS final rule, 2024-12-18, FR Doc. 2024-29651)
- Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (IRS final rule, 2016-12-28, FR Doc. 2016-30712)
- Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment (IRS final rule, 2020-05-06, FR Doc. 2020-08113)
- Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986 (IRS final rule, 2013-12-31, FR Doc. 2013-30847)
- Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986; Correction (IRS final rule, 2014-05-12, FR Doc. 2014-10856)
- Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (IRS final rule, 2018-07-20, FR Doc. 2018-15495)
- Definitions Under Subchapter S of the Internal Revenue Code (IRS final rule, 1996-12-23, FR Doc. 96-31966)
- Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements (IRS final rule, 2021-01-19, FR Doc. 2021-00741)
- DEPARTMENT OF HEALTH AND HUMAN SERVICES (IRS final rule, 1997-12-22, FR Doc. 97-33262)
- Dependent Child of Divorced or Separated Parents or Parents Who Live Apart (IRS final rule, 2008-07-02, FR Doc. E8-15044)
- Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction (IRS final rule, 2008-07-24, FR Doc. E8-16921)
- Dependent Defined (IRS final rule, 2020-10-13, FR Doc. 2020-20746)
- Deposit of Excise Taxes (IRS final rule, 1998-03-31, FR Doc. 98-8282)
- Deposits of Excise Taxes (IRS final rule, 1995-08-29, FR Doc. 95-21438)
- Deposits of Excise Taxes (IRS final rule, 1996-11-12, FR Doc. 96-28404)
- Deposits of Excise Taxes (IRS final rule, 1997-12-29, FR Doc. 97-33248)
- Deposits of Excise Taxes (IRS final rule, 2000-06-08, FR Doc. 00-14007)
- Deposits of Excise Taxes (IRS final rule, 2001-08-09, FR Doc. 01-19927)
- Deposits of Excise Taxes; Correction (IRS final rule, 1995-10-26, FR Doc. 95-26583)
- Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion (IRS final rule, 2004-03-01, FR Doc. 04-3992)
- Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion (IRS final rule, 2007-03-01, FR Doc. 07-922)
- Depreciation of MACRS Property That Is Acquired in a Like-Kind Exchange or as a Result of an Involuntary Conversion; Correction (IRS final rule, 2004-04-05, FR Doc. 04-7514)
- Depreciation of Vans and Light Trucks (IRS final rule, 2003-07-07, FR Doc. 03-17085)
- Depreciation of Vans and Light Trucks (IRS final rule, 2004-06-25, FR Doc. 04-14390)
- Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code (IRS final rule, 2002-09-10, FR Doc. 02-22925)
- Designated IRS Officer or Employee Under Section 7602(a)(2) of the Internal Revenue Code (IRS final rule, 2005-04-01, FR Doc. 05-6407)
- Designated Roth Accounts Under Section 402A (IRS final rule, 2007-04-30, FR Doc. E7-8125)
- Designated Roth Accounts Under Section 402A; Correction (IRS final rule, 2007-06-05, FR Doc. E7-10802)
- Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) (IRS final rule, 2006-01-03, FR Doc. 05-24495)
- Designation of Payor To Perform Acts Required of an Employer (IRS final rule, 2014-03-31, FR Doc. 2014-07152)
- Designation of Payor To Perform Acts Required of an Employer; Correction (IRS final rule, 2014-06-02, FR Doc. 2014-12614)
- Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (IRS final rule, 2016-04-26, FR Doc. 2016-09614)
- Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (IRS final rule, 2019-04-05, FR Doc. 2019-06831)
- Determination of Basis of Partner's Interest; Special Rules (IRS final rule, 2002-03-29, FR Doc. 02-7649)
- Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts (IRS final rule, 2006-01-26, FR Doc. 06-585)
- Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction (IRS final rule, 2006-03-17, FR Doc. 06-2537)
- Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction (IRS final rule, 2006-04-13, FR Doc. 06-3527)
- Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction (IRS final rule, 2006-10-26, FR Doc. E6-17987)
- Determination of Distributive Share When Partner's Interest Changes (IRS final rule, 2015-08-03, FR Doc. 2015-18816)
- Determination of Distributive Share When Partner's Interest Changes; Correction (IRS final rule, 2015-11-04, FR Doc. 2015-28014)
- Determination of Distributive Share When Partner's Interest Changes; Correction (IRS final rule, 2015-11-04, FR Doc. 2015-28015)
- Determination of Interest Expense Deduction of Foreign Corporations (IRS final rule, 1996-03-08, FR Doc. 96-5262)
- Determination of Interest Expense Deduction of Foreign Corporations (IRS final rule, 2006-08-17, FR Doc. E6-13402)
- Determination of Interest Expense Deduction of Foreign Corporations (IRS final rule, 2009-03-27, FR Doc. E9-6944)
- Determination of Interest Expense Deduction of Foreign Corporations (IRS final rule, 2009-09-28, FR Doc. E9-22867)
- Determination of Interest Expense Deduction of Foreign Corporations (IRS final rule, 2010-03-23, FR Doc. 2010-6463)
- Determination of Interest Expense Deduction of Foreign Corporations; Correction (IRS final rule, 1996-04-10, FR Doc. 96-8911)
- Determination of Interest Expense Deduction of Foreign Corporations; Correction (IRS final rule, 2006-09-28, FR Doc. E6-15891)
- Determination of Interest Expense Deduction of Foreign Corporations; Correction (IRS final rule, 2006-09-28, FR Doc. E6-15893)
- Determination of Interest Expense Deduction of Foreign Corporations; Correction (IRS final rule, 2009-11-05, FR Doc. E9-26272)
- Determination of Interest Expense Deduction of Foreign Corporations; Correction (IRS final rule, 2009-11-05, FR Doc. E9-26274)
- Determination of Minimum Required Pension Contributions (IRS final rule, 2015-09-09, FR Doc. 2015-20914)
- Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules (IRS final rule, 2020-02-05, FR Doc. 2020-02158)
- Determination of Underwriting Income (IRS final rule, 2000-01-06, FR Doc. 00-13)
- Determining the Amount of Taxes Paid for Purposes of Section 901 (IRS final rule, 2008-07-16, FR Doc. E8-16329)
- Determining the Amount of Taxes Paid for Purposes of Section 901; Correction (IRS final rule, 2008-11-14, FR Doc. E8-27023)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit (IRS final rule, 2011-07-18, FR Doc. 2011-17916)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit (IRS final rule, 2011-07-18, FR Doc. 2011-17920)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit (IRS final rule, 2011-08-30, FR Doc. 2011-22065)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit (IRS final rule, 2011-08-30, FR Doc. 2011-22066)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit (IRS final rule, 2013-09-04, FR Doc. 2013-21401)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction (IRS final rule, 2011-08-30, FR Doc. 2011-22064)
- Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction (IRS final rule, 2011-08-30, FR Doc. 2011-22067)
- Diesel Fuel and Kerosene Excise Tax; Dye Injection (IRS final rule, 2005-04-26, FR Doc. 05-8236)
- Diesel Fuel; Blended Taxable Fuel (IRS final rule, 2003-04-02, FR Doc. 03-7812)
- Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions From Qualified Plans (IRS final rule, 1995-09-22, FR Doc. 95-23265)
- Disallowance of Deductions and Credits for Failure to File Timely Return (IRS final rule, 2002-01-29, FR Doc. 02-2044)
- Disallowance of Deductions and Credits for Failure To File Timely Return (IRS final rule, 2003-03-10, FR Doc. 03-5461)
- Disallowance of Deductions and Credits for Failure To File Timely Return; Correction (IRS final rule, 2002-03-19, FR Doc. 02-6476)
- Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000 (IRS final rule, 1995-12-20, FR Doc. 95-30869)
- Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000; Correction (IRS final rule, 1996-02-06, FR Doc. 96-2323)
- Discharge of Liens; Redemption by United States (IRS final rule, 2012-10-18, FR Doc. 2012-25795)
- Disclaimer of Interests and Powers (IRS final rule, 1997-12-31, FR Doc. 97-33394)
- Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (IRS final rule, 2022-08-16, FR Doc. 2022-17574)
- Disclosure of Information to State Officials Regarding Tax-Exempt Organizations; Correction (IRS final rule, 2022-09-12, FR Doc. 2022-19568)
- Disclosure of Relative Values of Optional Forms of Benefit (IRS final rule, 2003-12-17, FR Doc. 03-31033)
- Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes (IRS final rule, 2003-07-10, FR Doc. 03-17384)
- Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes (IRS final rule, 2006-07-11, FR Doc. 06-6110)
- Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes; Correction (IRS final rule, 2003-09-26, FR Doc. 03-24416)
- Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes; Correction (IRS final rule, 2006-10-17, FR Doc. E6-17135)
- Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers (IRS final rule, 2008-03-25, FR Doc. E8-6067)
- Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers (IRS final rule, 2011-03-15, FR Doc. 2011-6111)
- Disclosure of Return Information to Officers and Employees of the Department of Agriculture for Certain Statistical Purposes and Related Activities (IRS final rule, 2002-06-19, FR Doc. 02-15351)
- Disclosure of Return Information to the Bureau of Economic Analysis (IRS final rule, 2006-07-06, FR Doc. E6-9556)
- Disclosure of Return Information to the Bureau of Economic Analysis (IRS final rule, 2008-12-29, FR Doc. E8-30599)
- Disclosure of Return Information to the Bureau of Economic Analysis; Correction (IRS final rule, 2009-02-20, FR Doc. E9-3599)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 1999-01-25, FR Doc. 99-1284)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2000-11-30, FR Doc. 00-30227)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2001-02-13, FR Doc. 01-1989)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2003-01-21, FR Doc. 03-871)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2005-03-11, FR Doc. 05-4869)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2007-12-27, FR Doc. E7-25014)
- Disclosure of Return Information to the Bureau of the Census (IRS final rule, 2007-12-31, FR Doc. E7-25129)
- Disclosure of Return Information to the Department of Agriculture (IRS final rule, 2003-06-06, FR Doc. 03-14205)
- Disclosure of Return Information to the Department of Agriculture (IRS final rule, 2006-02-22, FR Doc. 06-1531)
- Disclosure of Returns and Return Information by Other Agencies (IRS final rule, 2001-12-13, FR Doc. 01-30619)
- Disclosure of Returns and Return Information by Other Agencies (IRS final rule, 2003-01-21, FR Doc. 03-1158)
- Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (IRS final rule, 2007-06-05, FR Doc. E7-10798)
- Disclosure of Returns and Return Information to Designee of Taxpayer (IRS final rule, 2001-01-11, FR Doc. 01-485)
- Disclosure of Returns and Return Information to Designee of Taxpayer (IRS final rule, 2003-04-29, FR Doc. 03-10404)
- Disclosure of Returns and Return Information to Designee of Taxpayer (IRS final rule, 2013-05-07, FR Doc. 2013-10738)
- Disclosure or Use of Information by Preparers of Returns (IRS final rule, 2012-12-28, FR Doc. 2012-31185)
- Disclosure or Use of Information by Preparers of Returns; Correction (IRS final rule, 2013-01-16, FR Doc. 2013-00749)
- Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions (IRS final rule, 2007-07-06, FR Doc. E7-12903)
- Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction (IRS final rule, 2007-08-16, FR Doc. E7-16073)
- Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction (IRS final rule, 2007-08-16, FR Doc. E7-16081)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2010-08-26, FR Doc. 2010-21049)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2013-08-27, FR Doc. 2013-21006)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2014-07-15, FR Doc. 2014-16599)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2016-02-26, FR Doc. 2016-04310)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2016-12-09, FR Doc. 2016-29488)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (IRS final rule, 2019-04-09, FR Doc. 2019-07043)
- Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities (IRS final rule, 2024-11-26, FR Doc. 2024-27072)
- Disclosures of Return Information to Officers and Employees of the Department of Agriculture for Certain Statistical Purposes and Related Activities (IRS final rule, 2000-01-04, FR Doc. 00-54)
- Disclosures of Return Information to Officers and Employees of the Department of Agriculture for Certain Statistical Purposes and Related Activities (IRS final rule, 2001-07-31, FR Doc. 01-19055)
- Disposition of an Interest in a Nuclear Power Plant; Correction (IRS final rule, 1995-02-16, FR Doc. 95-3770)
- Disregarded Entities and Excise Taxes (IRS final rule, 2009-09-14, FR Doc. E9-21987)
- Disregarded Entities and Excise Taxes; Correction (IRS final rule, 2009-10-14, FR Doc. E9-24656)
- Disregarded Entities and the Indoor Tanning Services Excise Tax (IRS final rule, 2012-06-25, FR Doc. 2012-15422)
- Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction (IRS final rule, 2012-07-24, FR Doc. 2012-17959)
- Disregarded Entities; Employment and Excise Taxes (IRS final rule, 2007-08-16, FR Doc. E7-16078)
- Disregarded Entities; Excise Taxes and Employment Taxes (IRS final rule, 2011-10-26, FR Doc. 2011-27720)
- Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions; Indoor Tanning Services Excise Tax (IRS final rule, 2014-06-26, FR Doc. 2014-14967)
- Distribution of Marketable Securities by a Partnership (IRS final rule, 1996-12-26, FR Doc. 96-32854)
- Distributions From a Pension Plan Upon Attainment of Normal Retirement Age (IRS final rule, 2007-05-22, FR Doc. E7-9643)
- Distributions of Interests in a Loss Corporation From Qualified Trusts (IRS final rule, 2003-06-27, FR Doc. 03-16229)
- Distributions of Interests in a Loss Corporation From Qualified Trusts (IRS final rule, 2006-06-28, FR Doc. 06-5676)
- Diversification Requirements for Certain Defined Contribution Plans (IRS final rule, 2010-05-19, FR Doc. 2010-11924)
- Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts (IRS final rule, 2005-03-01, FR Doc. 05-3825)
- Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts (IRS final rule, 2008-03-07, FR Doc. E8-4577)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2012-01-23, FR Doc. 2012-1234)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2012-02-06, FR Doc. C1-2012-1234)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2012-08-31, FR Doc. 2012-21497)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2013-12-05, FR Doc. 2013-28933)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2015-09-18, FR Doc. 2015-21759)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2017-01-24, FR Doc. 2017-01163)
- Dividend Equivalents From Sources Within the United States (IRS final rule, 2019-12-17, FR Doc. 2019-26977)
- Dividend Equivalents From Sources Within the United States; Correction (IRS final rule, 2012-03-08, FR Doc. 2012-5315)
- Dividend Equivalents From Sources Within the United States; Correction (IRS final rule, 2015-12-07, FR Doc. 2015-30777)
- Dividend Equivalents From Sources Within the United States; Correction (IRS final rule, 2015-12-07, FR Doc. 2015-30778)
- Dividend Equivalents From Sources Within the United States; Correction (IRS final rule, 2017-10-26, FR Doc. 2017-22830)
- Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan (IRS final rule, 2006-08-30, FR Doc. E6-14420)
- Dividends Received Deduction Holding Period Reduced for Periods Where Risk of Loss Diminished (IRS final rule, 1995-03-20, FR Doc. 95-6693)
- Dollar-Value LIFO Regulations; Inventory Price Index Computation Method (IRS final rule, 2002-01-09, FR Doc. 02-184)
- Dollar-Value LIFO Regulations; Inventory Price Index Computation Method; Correction (IRS final rule, 2002-02-04, FR Doc. 02-2626)
- Dual Consolidated Loss Recapture Events (IRS final rule, 2003-07-30, FR Doc. 03-19366)
- Dual Consolidated Loss Regulations (IRS final rule, 2007-03-19, FR Doc. E7-4618)
- Dual Consolidated Loss Regulations; Correction (IRS final rule, 2007-04-25, FR Doc. E7-7780)
- Dual Consolidated Loss Regulations; Correction (IRS final rule, 2007-04-25, FR Doc. E7-7782)
- Earned Income Credit for Taxable Years Beginning After December 31, 1978 (IRS final rule, 2003-03-06, FR Doc. 03-5339)
- Earnings Calculation for Returned or Recharacterized IRA Contributions (IRS final rule, 2003-05-05, FR Doc. 03-11046)
- Economic Performance Requirement; Correction (IRS final rule, 2004-07-27, FR Doc. 04-17078)
- Education Tax Credit (IRS final rule, 2002-12-26, FR Doc. 02-32453)
- Education Tax Credit; Correction (IRS final rule, 2003-04-02, FR Doc. 03-7732)
- Effect of Elections in Certain Multi-step Transactions (IRS final rule, 2003-07-09, FR Doc. 03-17225)
- Effect of Elections in Certain Multi-Step Transactions (IRS final rule, 2006-07-05, FR Doc. E6-10253)
- Effect of Section 67(g) on Trusts and Estates (IRS final rule, 2020-10-19, FR Doc. 2020-21162)
- Effect of the Family and Medical Leave Act on the Operation of Cafeteria Plans (IRS final rule, 2001-10-17, FR Doc. 01-25909)
- Effect of the Family and Medical Leave Act on the Operation of Cafeteria Plans; Correction (IRS final rule, 2001-12-11, FR Doc. 01-30621)
- EIC Eligibility Requirements (IRS final rule, 1998-06-25, FR Doc. 98-16840)
- Electing Mark to Market for Marketable Stock (IRS final rule, 2004-05-03, FR Doc. 04-9645)
- Electing Small Business Trust (IRS final rule, 2002-05-14, FR Doc. 02-11791)
- Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries (IRS final rule, 2019-06-18, FR Doc. 2019-12639)
- Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (IRS final rule, 2016-08-05, FR Doc. 2016-18638)
- Election Not to Apply Look-Back Method in De Minimis Cases (IRS final rule, 1998-01-13, FR Doc. 98-599)
- Election Not to Apply Look-Back Method in De Minimis Cases (IRS final rule, 1998-07-02, FR Doc. 98-17697)
- Election of Reduced Research Credit Under Section 280C(c)(3) (IRS final rule, 2011-07-27, FR Doc. 2011-18993)
- Election Out of GST Deemed Allocations (IRS final rule, 2005-06-29, FR Doc. 05-12759)
- Election Out of Subchapter K for Producers of Natural Gas; Correction (IRS final rule, 1995-03-01, FR Doc. 95-4902)
- Election Out of the Centralized Partnership Audit Regime (IRS final rule, 2018-01-02, FR Doc. 2017-28398)
- Election to Amortize Start-Up Expenditures for Active Trade or Business (IRS final rule, 1998-12-17, FR Doc. 98-33124)
- Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (IRS final rule, 2024-11-20, FR Doc. 2024-26944)
- Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction (IRS final rule, 2024-12-17, FR Doc. 2024-29654)
- Election To Expense Certain Refineries (IRS final rule, 2008-07-09, FR Doc. 08-1423)
- Election To Expense Certain Refineries (IRS final rule, 2011-08-23, FR Doc. 2011-21408)
- Election To Take Disaster Loss Deduction for Preceding Year (IRS final rule, 2016-10-14, FR Doc. 2016-24664)
- Election To Take Disaster Loss Deduction for Preceding Year (IRS final rule, 2019-10-16, FR Doc. 2019-22376)
- Election To Treat Trust as Part of an Estate (IRS final rule, 2002-12-24, FR Doc. 02-32149)
- Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses (IRS final rule, 2008-07-08, FR Doc. E8-15459)
- Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses (IRS final rule, 2011-08-17, FR Doc. 2011-20872)
- Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses; Correction (IRS final rule, 2011-09-15, FR Doc. 2011-23598)
- Elective Payment of Advanced Manufacturing Investment Credit (IRS final rule, 2024-03-11, FR Doc. 2024-04605)
- Elective Payment of Advanced Manufacturing Investment Credit; Correction (IRS final rule, 2024-04-22, FR Doc. 2024-08494)
- Elective Payment of Applicable Credits (IRS final rule, 2024-04-16, FR Doc. C1-2024-04604)
- Elective Payment of Applicable Credits; Correction (IRS final rule, 2024-08-16, FR Doc. 2024-17945)
- Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule (IRS final rule, 2024-03-
- Electronic Filing of Duplicate Forms 5472 (IRS final rule, 2004-02-09, FR Doc. 04-2645)
- Electronic Filing of Duplicate Forms 5472 (IRS final rule, 2004-09-15, FR Doc. 04-20804)
- Electronic Filing of the Report of Health Insurance Provider Information (IRS final rule, 2019-11-13, FR Doc. 2019-24671)
- Electronic Funds Transfer of Depository Taxes (IRS final rule, 2010-12-07, FR Doc. 2010-30526)
- Electronic Funds Transfer of Depository Taxes; Correction (IRS final rule, 2011-01-06, FR Doc. 2010-33354)
- Electronic Funds Transfer of Depository Taxes; Correction (IRS final rule, 2011-01-06, FR Doc. 2010-33357)
- Electronic Funds Transfers of Federal Deposits (IRS final rule, 1999-07-13, FR Doc. 99-17517)
- Electronic Payee Statements (IRS final rule, 2001-02-14, FR Doc. 01-1292)
- Electronic Payee Statements (IRS final rule, 2004-02-18, FR Doc. 04-3544)
- Electronic Tip Reports (IRS final rule, 2000-12-13, FR Doc. 00-31499)
- Electronic-Filing Requirements for Specified Returns and Other Documents (IRS final rule, 2023-02-23, FR Doc. 2023-03710)
- Electronic-Filing Requirements for Specified Returns and Other Documents; Correction (IRS final rule, 2023-06-27, FR Doc. 2023-13555)
- Eligibility Requirements After Denial of the Earned Income Credit (IRS final rule, 2001-06-25, FR Doc. 01-15907)
- Eligible Terminated S Corporations (IRS final rule, 2020-10-20, FR Doc. 2020-21144)
- Eliminating Unnecessary Tax Regulations (IRS final rule, 2019-03-14, FR Doc. 2019-03474)
- Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies (IRS final rule, 2007-08-24, FR Doc. E7-16737)
- Elimination of Forms of Distribution in Defined Contribution Plans (IRS final rule, 2005-01-25, FR Doc. 05-1327)
- Elimination of Forms of Distribution in Defined Contribution Plans; Correction (IRS final rule, 2005-03-08, FR Doc. 05-4502)
- Employee Benefits-Cafeteria Plans (IRS final rule, 2007-08-01, FR Doc. E7-14823)
- Employee Retirement Benefit Plan Returns Required on Magnetic Media (IRS final rule, 2014-09-29, FR Doc. 2014-23161)
- Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits (IRS final rule, 1999-01-08, FR Doc. 99-152)
- Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits; Correction (IRS final rule, 1999-07-20, FR Doc. 99-18394)
- Employee Stock Purchase Plans Under Internal Revenue Code Section 423 (IRS final rule, 2009-11-17, FR Doc. E9-27452)
- Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction (IRS final rule, 2009-12-22, FR Doc. E9-30350)
- Employer Comparable Contributions to Health Savings Accounts Under Section 4980G (IRS final rule, 2006-07-31, FR Doc. E6-11991)
- Employer Comparable Contributions to Health Savings Accounts Under Section 4980G (IRS final rule, 2008-04-17, FR Doc. E8-8214)
- Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G (IRS final rule, 2009-09-08, FR Doc. E9-21225)
- Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Correction (IRS final rule, 2009-10-06, FR Doc. E9-24004)
- Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction (IRS final rule, 2006-09-13, FR Doc. E6-15125)
- Employer's Annual Federal Tax Return and Modifications to the Deposit Rules (IRS final rule, 2008-12-29, FR Doc. E8-30582)
- Employer's Annual Federal Tax Return and Modifications to the Deposit Rules (IRS final rule, 2011-12-14, FR Doc. 2011-32069)
- Employer's Annual Federal Tax Return and Modifications to the Deposit Rules; Correction (IRS final rule, 2009-01-21, FR Doc. E9-1097)
- Employment Tax Adjustments (IRS final rule, 2008-07-01, FR Doc. E8-14947)
- Employment Taxes and Collection of Income Tax at Source (IRS final rule, 2008-03-24, FR Doc. 08-55507)
- Employment Taxes and Collection of Income Tax at Source (IRS final rule, 2010-03-30, FR Doc. 2010-7093)
- Employment Taxes and Collection of Income Tax at Source (IRS final rule, 2013-03-29, FR Doc. 2013-07509)
- Empowerment Zone Employment Credit (IRS final rule, 1997-12-30, FR Doc. 97-33645)
- Enrolled Agent Special Enrollment Examination User Fee Update (IRS final rule, 2026-04-20, FR Doc. 2026-07681)
- Enterprise Zone Facility Bonds (IRS final rule, 1996-05-31, FR Doc. 96-13718)
- Entities Wholly Owned by Indian Tribal Governments (IRS final rule, 2025-12-16, FR Doc. 2025-22874)
- Entry of Taxable Fuel (IRS final rule, 2004-07-30, FR Doc. 04-17449)
- Entry of Taxable Fuel (IRS final rule, 2004-08-20, FR Doc. 04-19163)
- Entry of Taxable Fuel (IRS final rule, 2007-07-27, FR Doc. E7-14491)
- Entry of Taxable Fuel; Correction (IRS final rule, 2007-08-23, FR Doc. E7-16626)
- Equity Options With Flexible Terms; Qualified Covered Call Treatment (IRS final rule, 2002-04-29, FR Doc. 02-9929)
- Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule (IRS final rule, 2002-05-30, FR Doc. 02-13579)
- Equity Options With Flexible Terms; Special Rules and Definitions (IRS final rule, 2000-01-25, FR Doc. 00-1527)
- Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property (IRS final rule, 2008-07-10, FR Doc. E8-15739)
- Escrow Funds and Other Similar Funds (IRS final rule, 2006-02-07, FR Doc. 06-1037)
- Establishing Defenses to the Imposition of the Accuracy-Related Penalty (IRS final rule, 2003-12-30, FR Doc. 03-31899)
- Establishment of a Balanced Measurement System (IRS final rule, 1999-08-06, FR Doc. 99-19769)
- Estate and Gift Tax Marital Deduction (IRS final rule, 1998-08-19, FR Doc. 98-22089)
- Estate and Gift Taxes; Difference in the Basic Exclusion Amount (IRS final rule, 2019-11-26, FR Doc. 2019-25601)
- Estate and Gift Taxes; Difference in the Basic Exclusion Amount (IRS final rule, 2020-02-06, FR Doc. 2020-01392)
- Estate Tax Closing Letter User Fee Update (IRS final rule, 2025-05-20, FR Doc. 2025-08928)
- Estate Tax Closing Letter User Fee Update (IRS final rule, 2025-06-24, FR Doc. C1-2025-08928)
- Estate Tax Closing Letter User Fee Update (IRS final rule, 2025-06-25, FR Doc. C2-2025-08928)
- Estate Tax Closing Letter User Fee Update (IRS final rule, 2025-12-01, FR Doc. 2025-21649)
- Estate Tax Closing Letter User Fee Update (IRS final rule, 2026-09-25, FR Doc. 2026-19666)
- Estate Tax Return; Form 706, Extension to File (IRS final rule, 2001-07-25, FR Doc. 01-18417)
- Estate Tax; Estates of Decedents Dying After August 16, 1954 (IRS final rule, 2006-01-13, FR Doc. 06-55501)
- Estate Tax; Estates of Decedents Dying After August 16, 1954 (IRS final rule, 2012-03-30, FR Doc. 2012-7819)
- Examples of Program-Related Investments (IRS final rule, 2016-04-25, FR Doc. 2016-09396)
- Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (IRS final rule, 2016-10-31, FR Doc. 2016-26162)
- Exception for Interests Held by Foreign Pension Funds (IRS final rule, 2022-12-29, FR Doc. 2022-27978)
- Exception From Supplemental Annuity Tax on Railroad Employers (IRS final rule, 1999-08-06, FR Doc. 99-19936)
- Exception to the HIPAA Nondiscrimination Requirements for Certain Grandfathered Church Plans (IRS final rule, 2006-12-13, FR Doc. 06-9558)
- Excise Tax on Designated Drugs; Procedural Requirements (IRS final rule, 2024-07-05, FR Doc. 2024-14706)
- Excise Tax on Repurchase of Corporate Stock (IRS final rule, 2025-11-24, FR Doc. 2025-20721)
- Excise Tax on Repurchase of Corporate Stock-Procedure and Administration (IRS final rule, 2024-07-03, FR Doc. 2024-14426)
- Excise Tax on Repurchase of Corporate Stock; Correction (IRS final rule, 2025-12-19, FR Doc. 2025-23460)
- Excise Tax on Repurchase of Corporate Stock; Correction (IRS final rule, 2026-02-11, FR Doc. 2026-02748)
- Excise Tax Relating to Structured Settlement Factoring Transactions (IRS final rule, 2003-02-19, FR Doc. 03-3864)
- Excise Tax Relating to Structured Settlement Factoring Transactions (IRS final rule, 2004-07-08, FR Doc. 04-15124)
- Excise Taxes on Excess Benefit Transactions (IRS final rule, 2001-01-10, FR Doc. 01-256)
- Excise Taxes on Excess Benefit Transactions (IRS final rule, 2002-01-23, FR Doc. 02-985)
- Excise Taxes on Excess Benefit Transactions; Correction (IRS final rule, 2001-03-02, FR Doc. 01-5006)
- Excise Taxes on Excess Benefit Transactions; Correction (IRS final rule, 2002-03-19, FR Doc. 02-6475)
- Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing (IRS final rule, 2010-07-06, FR Doc. 2010-16237)
- Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing; Correction (IRS final rule, 2010-08-04, FR Doc. 2010-19097)
- Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (IRS final rule, 2021-01-19, FR Doc. 2021-00706)
- Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans (IRS final rule, 2006-07-21, FR Doc. E6-11545)
- Exclusion of Gain From Sale or Exchange of a Principal Residence (IRS final rule, 2002-12-24, FR Doc. 02-32281)
- Exclusion of Gain From Sale or Exchange of a Principal Residence; Correction (IRS final rule, 2003-02-07, FR Doc. 03-3091)
- Exclusions From Gross Income of Foreign Corporations (IRS final rule, 2003-08-26, FR Doc. 03-21354)
- Exclusions From Gross Income of Foreign Corporations (IRS final rule, 2005-08-08, FR Doc. 05-15534)
- Exclusions From Gross Income of Foreign Corporations (IRS final rule, 2007-06-25, FR Doc. E7-12039)
- Exclusions From Gross Income of Foreign Corporations (IRS final rule, 2010-03-30, FR Doc. 2010-7092)
- Exclusions From Gross Income of Foreign Corporations (IRS final rule, 2010-09-17, FR Doc. 2010-23185)
- Exclusions From Gross Income of Foreign Corporations; Correction (IRS final rule, 2007-08-13, FR Doc. E7-15271)
- Exclusions From Gross Income of Foreign Corporations; Correction (IRS final rule, 2007-08-13, FR Doc. E7-15272)
- Exclusions From Gross Income of Foreign Corporations; Correction (IRS final rule, 2010-10-15, FR Doc. 2010-25950)
- Expenses for Household and Dependent Care Services Necessary for Gainful Employment (IRS final rule, 2007-08-14, FR Doc. E7-15753)
- Exports of Chemicals That Deplete the Ozone Layer; Special Rules for Certain Medical Uses of Chemicals That Deplete the Ozone Layer (IRS final rule, 1995-10-11, FR Doc. 95-24603)
- Extended Carryback of Losses to or from a Consolidated Group (IRS final rule, 2010-06-23, FR Doc. 2010-15087)
- Extended Carryback of Losses to or From a Consolidated Group; Correction (IRS final rule, 2010-07-30, FR Doc. 2010-18677)
- Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities (IRS final rule, 2011-11-01, FR Doc. 2011-28176)
- Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction (IRS final rule, 2011-11-10, FR Doc. 2011-29087)
- Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction (IRS final rule, 2011-11-17, FR Doc. 2011-29560)
- Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction (IRS final rule, 2011-12-06, FR Doc. 2011-31182)
- Extension of Certain Time Frames for Employee Benefit Plans Affected by Hurricane Katrina (IRS final rule, 2005-09-21, FR Doc. 05-18901)
- Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria (IRS final rule, 2017-11-22, FR Doc. 2017-25332)
- Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak (IRS final rule, 2020-05-04, FR Doc. 2020-09399)
- Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton (IRS final rule, 2024-11-08, FR Doc. 2024-26014)
- Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement (IRS final rule, 2000-08-18, FR Doc. 00-20851)
- Extension of Time for Filing Returns (IRS final rule, 2008-07-01, FR Doc. E8-14902)
- Extension of Time for Filing Returns (IRS final rule, 2011-06-24, FR Doc. 2011-15902)
- Extension of Time To Elect Method for Determining Allowable Loss (IRS final rule, 2004-08-26, FR Doc. 04-19476)
- Extension of Time To File Certain Information Returns (IRS final rule, 2015-08-13, FR Doc. 2015-19932)
- Extension of Time To File Certain Information Returns (IRS final rule, 2018-08-03, FR Doc. 2018-16717)
- Extension of Withholding to Certain Payments Made by Government Entities (IRS final rule, 2011-05-09, FR Doc. 2011-10760)
- Extension of Withholding to Certain Payments Made by Government Entities; Correction (IRS final rule, 2011-06-07, FR Doc. 2011-13932)
- Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations (IRS final rule, 2014-11-19, FR Doc. 2014-27365)
- Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations; Correction (IRS final rule, 2015-01-05, FR Doc. 2014-30811)
- Farmer and Fisherman Income Averaging (IRS final rule, 2008-07-22, FR Doc. E8-16665)
- Farmer and Fisherman Income Averaging (IRS final rule, 2010-12-15, FR Doc. 2010-31497)
- Farmer and Fisherman Income Averaging; Correction (IRS final rule, 2008-09-05, FR Doc. E8-20555)
- Federal Employment Tax Deposits-De Minimis Rule (IRS final rule, 2000-12-06, FR Doc. 00-30791)
- Federal Employment Tax Deposits-De Minimis Rule (IRS final rule, 2001-05-23, FR Doc. 01-12864)
- Federal Employment Tax DepositsDe Minimis Rule (IRS final rule, 1998-06-16, FR Doc. 98-15984)
- Federal Employment Tax DepositsDe Minimis Rule (IRS final rule, 1999-06-17, FR Doc. 99-15182)
- Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges (IRS final rule, 2023-12-21, FR Doc. 2023-27931)
- Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges; Correction (IRS final rule, 2024-01-24, FR Doc. 2024-01378)
- Federal Independent Dispute Resolution Operations (IRS final rule, 2026-06-04, FR Doc. 2026-11140)
- Federal Independent Dispute Resolution Operations; Correction (IRS final rule, 2026-08-28, FR Doc. 2026-17622)
- Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans (IRS final rule, 1999-01-29, FR Doc. 99-1663)
- Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans; Correction (IRS final rule, 1999-04-01, FR Doc. 99-7791)
- Federal Scholarship Tax Credit (IRS final rule, 2026-10-02, FR Doc. 2026-20264)
- Federal Tax Deposits by Electronic Funds Transfer (IRS final rule, 1997-07-14, FR Doc. 97-18285)
- Federal Unemployment Tax Act (FUTA) Taxation of Amounts Under Employee Benefit Plans (IRS final rule, 1999-01-29, FR Doc. 99-1664)
- Federal Unemployment Tax Deposits-De Minimis Threshold (IRS final rule, 2004-12-01, FR Doc. 04-26511)
- Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund (IRS final rule, 2012-12-06, FR Doc. 2012-29325)
- Filing of Consolidated Returns (IRS final rule, 2001-02-09, FR Doc. 01-55500)
- Filing of Form 5472 (IRS final rule, 2014-12-24, FR Doc. 2014-30200)
- Filing Requirements for Returns Claiming the Foreign Tax Credit (IRS final rule, 1998-01-27, FR Doc. 98-1816)
- Final Regulations for Health Coverage Portability for Group Health Plans and Group Health Insurance Issuers Under HIPAA Titles I & IV (IRS final rule, 2004-12-30, FR Doc. 04-28112)
- Final Regulations for Health Coverage Portability for Group Health Plans and Group Health Insurance Issuers Under HIPAA Titles l & IV; Correction (IRS final rule, 2005-04-25, FR Doc. 05-8154)
- Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections Under the Affordable Care Act (IRS final rule, 2015-11-18, FR Doc. 2015-29294)
- Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns' and Mothers' Health Protection Act (IRS final rule, 2008-10-20, FR Doc. E8-24666)
- Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; Technical Amendment to External Review for Multi-State Plan Program (IRS final rule, 2013-11-13, FR Doc. 2013-27086)
- Flat Rate Supplemental Wage Withholding (IRS final rule, 2006-07-25, FR Doc. E6-11764)
- Flat Rate Supplemental Wage Withholding; Correction (IRS final rule, 2006-10-03, FR Doc. E6-16237)
- Flat Rate Supplemental Wage Withholding; Correction (IRS final rule, 2006-10-03, FR Doc. E6-16239)
- Flat Rate Supplemental Wage Withholding; Correction (IRS final rule, 2006-12-27, FR Doc. E6-22022)
- Flat Rate Supplemental Wage Withholding; Correction (IRS final rule, 2007-01-26, FR Doc. E7-1051)
- Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations (IRS final rule, 2019-12-17, FR Doc. 2019-24848)
- Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations; Correcting Amendment (IRS final rule, 2020-05-15, FR Doc. 2020-08995)
- Foreign Tax Credit Splitting Events (IRS final rule, 2012-02-14, FR Doc. 2012-3356)
- Foreign Tax Credit Splitting Events (IRS final rule, 2015-02-10, FR Doc. 2015-02614)
- Foreign Tax Credit: Notification of Foreign Tax Redeterminations (IRS final rule, 2007-11-07, FR Doc. E7-21766)
- Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction (IRS final rule, 2007-12-19, FR Doc. E7-24669)
- Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction (IRS final rule, 2007-12-19, FR Doc. E7-24674)
- Foreign Trusts That Have U.S. Beneficiaries (IRS final rule, 2001-07-20, FR Doc. 01-17971)
- Form 433-A (OIC) (sp) — Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version)
- Form 433-A (sp) — Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version)
- Form 433-B (OIC) (sp) — Collection Information Statement For Businesses (Spanish Version)
- Form 433-D — Installment Agreement
- Form 433-D (sp) — Installment Agreement (Spanish version)
- Form 433-F (sp) — Collection Information Statement (Spanish version)
- Form 433-H (sp) — Installment Agreement Request and Collection Information Statement (Spanish Version)
- Form 434 — International Collection Information Statement for Wage Earners and Self-Employed Individuals
- Form 461 — Limitation on Business Losses
- Form 637 — Application for Registration (For Certain Excise Tax Activities)
- Form 656 — Offer in Compromise
- Form 656-L — Offer in Compromise Doubt as to Liability (DATL)
- Form 656-L (sp) — Offer in Compromise (Doubt as to Liability) (Spanish Version)
- Form 706 — United States Estate (and Generation-Skipping Transfer) Tax Return
- Form 706 (Schedule A) — Real Estate
- Form 706 (Schedule B) — Stocks and Bonds
- Form 706 (Schedule C) — Mortgages, Notes, and Cash
- Form 706 (Schedule D) — Insurance on the Decedent's Life
- Form 706 (Schedule E) — Jointly Owned Property
- Form 706 (Schedule F) — Other Miscellaneous Property Not Reportable Under Any Other Schedule
- Form 706 (Schedule G) — Transfers During the Decedent's Lifetime
- Form 706 (Schedule H) — Powers of Appointment
- Form 706 (Schedule J) — Funeral Expenses and Expenses Incurred In Administering Property Subject to Claims
- Form 706 (Schedule K) — Debts, Mortgages, and Liens
- Form 706 (Schedule L) — Net Losses During Administration and Expenses Incurred In Administering Property Not Subject to Claims
- Form 706 (Schedule O) — Charitable, Public, and Similar Gifts and Bequests
- Form 706 (Schedule P) — Credit for Certain Foreign Taxes
- Form 706 (Schedule Q) — Credit for Tax on Prior Transfers
- Form 706 (Schedule R) — Generation-Skipping Transfer Tax
- Form 706 (Schedule T) — Section 2032A Property Valuation
- Form 706 (Schedule U) — Qualified Conservation Easement Exclusion
- Form 706 (Schedule W) — Continuation Schedule for Form 706 Schedules
- Form 706-A — United States Additional Estate Tax Return
- Form 706-CE — Certification of Payment of Foreign Death Tax
- Form 706-GS(D) — Generation-Skipping Transfer Tax Return for Distributions
- Form 706-GS(T) — Generation-Skipping Transfer Tax Return For Terminations
- Form 706-NA — United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States
- Form 706-QDT — U.S. Estate Tax Return for Qualified Domestic Trusts
- Form 708 — United States Return of Tax for Gifts and Bequests Received from Covered Expatriates
- Form 709-NA — United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
- Form 720-CS — Carrier Summary Report
- Form 720-TO — Terminal Operator Report
- Form 907 — Agreement to Extend the Time to Bring Suit
- Form 928 — Taxable Fuel Bond
- Form 940 — Employer's Annual Federal Unemployment (FUTA) Tax Return
- Form 940 (Schedule A) — Multi-State Employer and Credit Reduction Information
- Form 940 (sp) — Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version)
- Form 941 — Employer's QUARTERLY Federal Tax Return
- Form 941 (Schedule D) — Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
- Form 941-X — Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
- Form 941-X (sp) — Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (Spanish Version)
- Form 943 — Employer's Annual Tax Return for Agricultural Employees
- Form 943 (sp) — Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version)
- Form 943-X — Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
- Form 943-X (sp) — Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version)
- Form 944 — Employer's Annual Federal Tax Return
- Form 944 (sp) — Employer's ANNUAL Federal Tax Return (Spanish Version)
- Form 982 — Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
- Form 990 — Return of Organization Exempt From Income Tax
- Form 990 (Schedule H) — Hospitals
- Form 990 (Schedule M) — Noncash Contributions
- Form 990 or 990-EZ (Sch A) — Public Charity Status and Public Support
- Form 990-EZ — Short Form Return of Organization Exempt From Income Tax
- Form 1000 — Ownership Certificate
- Form 1023-EZ — Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- Form 1028 — Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
- Form 1040 (Schedule 1-A) (sp) — Additional Deductions (Spanish Version)
- Form 1040 (Schedule 1) — Additional Income and Adjustments to Income
- Form 1040 (Schedule 1) (sp) — Additional Income and Adjustments to Income (Spanish Version)
- Form 1040 (Schedule 2) — Additional Taxes
- Form 1040 (Schedule 2) (sp) — Additional Taxes (Spanish Version)
- Form 1040 (Schedule 3) (sp) — Additional Credits and Payments (Spanish Version)
- Form 1040 (Schedule 8812) — Credits for Qualifying Children and Other Dependents
- Form 1040 (Schedule 8812) (sp) — Credits for Qualifying Children and Other Dependents (Spanish Version)
- Form 1040 (Schedule A) — Itemized Deductions
- Form 1040 (Schedule B) — Interest and Ordinary Dividends
- Form 1040 (Schedule C) — Profit or Loss From Business (Sole Proprietorship)
- Form 1040 (Schedule C) (sp) — Profit or Loss From Business (Sole Proprietorship) (Spanish Version)
- Form 1040 (Schedule D) — Capital Gains and Losses
- Form 1040 (Schedule E) — Supplemental Income and Loss
- Form 1040 (Schedule EIC) — Earned Income Credit Qualifying Child Information
- Form 1040 (Schedule EIC) (sp) — Earned Income Credit Qualifying Child Information (Spanish Version)
- Form 1040 (Schedule F) — Profit or Loss From Farming
- Form 1040 (Schedule F) (sp) — Profit or Loss From Farming (Spanish Version)
- Form 1040 (Schedule H) — Household Employment Taxes
- Form 1040 (Schedule H) (sp) — Household Employment Taxes (Spanish Version)
- Form 1040 (Schedule J) — Income Averaging for Individuals With Income from Farming or Fishing
- Form 1040 (Schedule LEP) — Request for Change in Language Preference
- Form 1040 (Schedule LEP) (sp) — Request for Change in Language Preference (Spanish Version)
- Form 1040 (Schedule SE) — Self-Employment Tax
- Form 1040 (Schedule SE) (sp) — Self-Employment Tax (Spanish Version)
- Form 1040-ES — Estimated Tax For Individuals
- Form 1040-ES (NR) — U.S. Estimated Tax for Nonresident Alien Individuals
- Form 1040-ES (sp) — Estimated Tax For Individuals (Spanish Version)
- Form 1040-NR — U.S. Nonresident Alien Income Tax Return
- Form 1040-NR (Sch NEC) (sp) — Tax on Income Not Effectively Connected With a U.S. Trade or Business (Spanish Version)
- Form 1040-NR (Schedule A) — Itemized Deductions
- Form 1040-NR (Schedule A) (sp) — Itemized Deductions (Spanish Version)
- Form 1040-NR (Schedule NEC) — Tax on Income Not Effectively Connected With a U.S. Trade or Business
- Form 1040-NR (Schedule OI) (sp) — Other Information (Spanish Version)
- Form 1040-NR (Schedule P) — Foreign Partner's Interests in Certain Partnerships Transferred During Tax Year
- Form 1040-NR (sp) — U.S. Nonresident Alien Income Tax Return (Spanish Version)
- Form 1040-SS — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
- Form 1040-SS (sp) — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)
- Form 1040-V — Payment Voucher for Individuals
- Form 1040-X — Amended U.S. Individual Income Tax Return
- Form 1041 (Schedule D) — Capital Gains and Losses
- Form 1041 (Schedule I) — Alternative Minimum Tax-Estates and Trusts
- Form 1041 (Schedule J) — Accumulation Distribution for Certain Complex Trusts
- Form 1041 (Schedule K-1) — Beneficiary's Share of Income, Deductions, Credits, etc.
- Form 1041-A — U.S. Information Return Trust Accumulation of Charitable Amounts
- Form 1041-ES — Estimated Income Tax for Estates and Trusts
- Form 1041-T — Allocation of Estimated Tax Payments to Beneficiaries (Under Code section 643(g))
- Form 1042 — Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Form 1042 (Schedule Q) — Tax Liability of Qualified Derivatives Dealer (QDD)
- Form 1042-S — Foreign Person's U.S. Source Income Subject to Withholding
- Form 1042-S — Foreign Person's U.S. Source Income Subject to Withholding
- Form 1042-T — Annual Summary and Transmittal of Forms 1042-S
- Form 1045 — Application for Tentative Refund
- Form 1065 — U.S. Return of Partnership Income
- Form 1065 (Schedule D) — Capital Gains and Losses
- Form 1065 (Schedule K-1) — Partner's Share of Income, Deductions, Credits, etc.
- Form 1065 (Schedule K-2) — Partners' Distributive Share Items - International
- Form 1065 (Schedule K-3) — Partner's Share of Income, Deductions, Credits, etc. - International
- Form 1066 — U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
- Form 1066 (Schedule Q) — Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation
- Form 1094-C — Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
- Form 1095-A — Health Insurance Marketplace Statement
- Form 1095-C — Employer-Provided Health Insurance Offer and Coverage
- Form 1099-B — Proceeds From Broker and Barter Exchange Transactions
- Form 1099-B — Proceeds From Broker and Barter Exchange Transactions
- Form 1099-DA — Digital Asset Proceeds from Broker Transactions
- Form 1099-DA — Digital Asset Proceeds from Broker Transactions
- Form 1099-R — Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- Form 1099-S — Proceeds From Real Estate Transactions
- Form 1116 — Foreign Tax Credit
- Form 1116 (Schedule C) — Foreign Tax Redeterminations
- Form 1117 — Income Tax Surety Bond
- Form 1118 — Foreign Tax Credit - Corporations
- Form 1118 (Schedule L) — Foreign Tax Redeterminations
- Form 1120 — U.S. Corporation Income Tax Return
- Form 1120 (Schedule D) — Capital Gains and Losses
- Form 1120 (Schedule N) — Foreign Operations of U.S. Corporations
- Form 1120-C — U.S. Income Tax Return for Cooperative Associations
- Form 1120-F — U.S. Income Tax Return of a Foreign Corporation
- Form 1120-F (Schedule H) — Deductions Allocated to Effectively Connected Income Under Regulations Section 1.861-8
- Form 1120-F (Schedule I) — Interest Expense Allocation Under Regulations Section 1.882-5
- Form 1120-F (Schedule M-3) — Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
- Form 1120-F (Schedule P) — List of Foreign Partner's Interests in Partnerships
- Form 1120-F (Schedule Q) — Tax Liability of Qualified Derivatives Dealer (QDD)
- Form 1120-F (Schedule S) — Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883
- Form 1120-F (Schedule V) — List of Vessels or Aircraft, Operators, and Owners
- Form 1120-F Schedules M-1, M-2 — Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books
- Form 1120-FSC — U.S. Income Tax Return of a Foreign Sales Corporation
- Form 1120-FSC (Schedule P) — Transfer Price or Commission
- Form 1120-IC-DISC — Interest Charge Domestic International Sales Corporation Return
- Form 1120-L — U.S. Life Insurance Company Income Tax Return
- Form 1120-ND — Return for Nuclear Decommissioning Funds and Certain Related Persons
- Form 1120-PC — U.S. Property and Casualty Insurance Company Income Tax Return
- Form 1120-REIT — U.S. Income Tax Return for Real Estate Investment Trusts
- Form 1120-RIC — U.S. Income Tax Return For Regulated Investment Companies
- Form 1120-S — U.S. Income Tax Return for an S Corporation
- Form 1120-S (Schedule D) — Capital Gains and Losses and Built-In Gains
- Form 1120-S (Schedule K-1) — Shareholder's Share of Income, Deductions, Credits, etc.
- Form 1120-S (Schedule K-2) — Shareholders' Pro Rata Share Items-International
- Form 1120-S (Schedule K-3) — Shareholder's Share of Income, Deductions, Credits, etc. - International
- Form 1120-SF — U.S. Income Tax Return for Settlement Funds (Under Section 468B)
- Form 1139 — Corporation Application for Tentative Refund
- Form 1310 — Statement of Person Claiming Refund Due a Deceased Taxpayer
- Form 1363 — Export Exemption Certificate
- Form 2032 — Contract Coverage Under Title II of the Social Security Act
- Form 2106 — Employee Business Expenses
- Form 2120 — Multiple Support Declaration
- Form 2159 — Payroll Deduction Agreement
- Form 2159 (sp) — Payroll Deduction Agreement (Spanish version)
- Form 2210 — Underpayment of Estimated Tax by Individuals, Estates and Trusts
- Form 2210-F — Underpayment of Estimated Tax by Farmers and Fishers
- Form 2220 — Underpayment of Estimated Tax by Corporations
- Form 2290 — Heavy Highway Vehicle Use Tax Return
- Form 2290 — Heavy Highway Vehicle Use Tax Return
- Form 2290 (sp) — Heavy Highway Vehicle Use Tax Return (Spanish Version)
- Form 2290 (sp) — Heavy Highway Vehicle Use Tax Return (Spanish Version)
- Form 2350 — Application for Extension of Time to File U.S. Income Tax Return
- Form 2350 (sp) — Application for Extension of Time to File U.S. Income Tax Return (Spanish Version)
- Form 2441 — Child and Dependent Care Expenses
- Form 2555 — Foreign Earned Income
- Form 3115 — Application for Change in Accounting Method
- Form 3468 — Investment Credit
- Form 3520 — Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
- Form 3520-A — Annual Information Return of Foreign Trust With a U.S. Owner
- Form 3800 (Schedule A) — Transfer Election Statement
- Form 3903 — Moving Expenses
- Form 4136 — Credit for Federal Tax Paid on Fuels
- Form 4255 — Certain Credit Recapture, Excessive Payments, and Penalties
- Form 4422 — Application for Certificate Discharging Property Subject To Estate Tax Lien
- Form 4423 — Application for Filing Affordable Care Act (ACA) Information Returns
- Form 4461-C — Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plan
- Form 4466 — Corporation Application for Quick Refund of Overpayment of Estimated Tax
- Form 4506-T (sp) — Request for Transcript of Tax Return (Spanish Version)
- Form 4506T-EZ (sp) — Short Form Request for Individual Tax Return Transcript (Spanish Version)
- Form 4547 — Trump Account Election(s)
- Form 4562 — Depreciation and Amortization (Including Information on Listed Property)
- Form 4626 — Alternative Minimum Tax - Corporations
- Form 4797 — Sales of Business Property
- Form 4835 — Farm Rental Income and Expenses
- Form 4852 — Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- Form 4868 — Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
- Form 4876-A — Election to Be Treated as an Interest Charge DISC
- Form 4972 — Tax on Lump-Sum Distributions
- Form 5074 — Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
- Form 5213 — Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit
- Form 5227 — Split-Interest Trust Information Return
- Form 5304-SIMPLE — Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution
- Form 5305-A-SEP — Salary Reduction and Other Elective Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement
- Form 5305-SIMPLE — Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution
- Form 5307 — Application for Determination for Adopters of Modified Volume Submitter Plans (Info Copy Only)
- Form 5310-A — Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
- Form 5329 — Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
- Form 5330 — Return of Excise Taxes Related to Employee Benefit Plans
- Form 5405 — Repayment of the First-Time Homebuyer Credit
- Form 5471 — Information Return of U.S. Persons With Respect to Certain Foreign Corporations
- Form 5471 (Schedule G-1) — Cost Sharing Arrangement
- Form 5472 — Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Form 5498 — IRA Contribution Information
- Form 5498-QA — ABLE Account Contribution Information
- Form 5498-SA — HSA, Archer MSA, or Medicare Advantage MSA Information
- Form 5500-EZ — Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
- Form 5695 — Residential Energy Credits
- Form 5713 (Schedule B) — Specifically Attributable Taxes and Income (Section 999(c)(2))
- Form 5713 (Schedule C) — Tax Effect of the International Boycott Provisions
- Form 5754 — Statement by Person(s) Receiving Gambling Winnings
- Form 5768 — Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation
- Form 6069 — Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953
- Form 6088 — Distributable Benefits From Employee Pension Benefit Plans
- Form 6251 — Alternative Minimum Tax - Individuals
- Form 6252 — Installment Sale Income
- Form 6781 — Gains and Losses from Section 1256 Contracts and Straddles
- Form 7004 — Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
- Form 7204 — Consent To Extend the Time To Assess Tax Related To Contested Foreign Income TaxesÂProvisional Foreign Tax Credit Agreement
- Form 7206 — Self-Employed Health Insurance Deduction
- Form 7207 — Advanced Manufacturing Production Credit
- Form 7208 — Excise Tax on Repurchase of Corporate Stock
- Form 7210 — Clean Hydrogen Production Credit
- Form 7220 — Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
- Form 8027-T — Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips
- Form 8038-CP (Schedule A) — Specified Tax Credit Bonds Interest Limit Computation
- Form 8038-G — Information Return for Tax-Exempt Governmental Obligations
- Form 8038-GC — Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales
- Form 8038-R — Request for Recovery of Overpayments Under Arbitrage Rebate Provisions
- Form 8038-TC — Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
- Form 8050 — Direct Deposit of Tax Exempt or Government Entity Tax Refund
- Form 8233 — Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Form 8275 — Disclosure Statement
- Form 8275-R — Regulation Disclosure Statement
- Form 8282 — Donee Information Return (Sale, Exchange or Other Disposition of Donated Property)
- Form 8283 — Noncash Charitable Contributions
- Form 8288-B — Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
- Form 8300 — Report of Cash Payments Over $10,000 Received In a Trade or Business
- Form 8300 (sp) — Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en Una Ocupacion o Negocio
- Form 8308 — Report of a Sale or Exchange of Certain Partnership Interests
- Form 8330 — Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)
- Form 8379 — Injured Spouse Allocation
- Form 8453-CORP — E-file Declaration for Corporations
- Form 8453-FE — U.S. Estate or Trust Declaration for an IRS e-file Return
- Form 8453-PE — E-file Declaration for Form 1065
- Form 8879-EG — E-file Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT
- Form 8879-F — IRS e-file Signature Authorization for Form 1041
- Form 8879-PE — E-file Authorization for Form 1065
- Form 8879-S — IRS e-file Signature Authorization for Form 1120-S
- Form 8879-TE — IRS E-file Signature Authorization for a Tax-Exempt Entity
- Form 8879-WH — IRS e-file Signature Authorization for Form 1042
- Form 8881 — Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
- Form 8888 — Allocation of Refund
- Form 8889 — Health Savings Accounts (HSAs)
- Form 8898 — Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory
- Form 8899 — Notification of Income from Donated Intellectual Property
- Form 8906 — Distilled Spirits Credit
- Form 8908 — Energy Efficient Home Credit
- Form 8911 — Alternative Fuel Vehicle Refueling Property Credit
- Form 8911 (Schedule A) — Alternative Fuel Vehicle Refueling Property
- Form 8922 — Third-Party Sick Pay Recap
- Form 8924 — Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests
- Form 8925 — Report of Employer-Owned Life Insurance Contracts
- Form 8928 — Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
- Form 8932 — Credit for Employer Differential Wage Payments
- Form 8933 (Schedule A) — Disposal or Enhanced Oil Recovery Owner Certification
- Form 8933 (Schedule B) — Disposal Operator Certification
- Form 8933 (Schedule C) — Enhanced Oil Recovery Operator Certification
- Form 8933 (Schedule F) — Utilization Certification
- Form 8936 — Clean Vehicle Credits
- Form 8936 (Schedule A) — Clean Vehicle Credit Amount
- Form 8940 — Request for Miscellaneous Determination
- Form 8941 — Credit for Small Employer Health Insurance Premiums
- Form 8947 — Report of Branded Prescription Drug Information
- Form 8948 — Preparer Explanation for Not Filing Electronically
- Form 8949 — Sales and Other Dispositions of Capital Assets
- Form 8952 — Application for Voluntary Classification Settlement Program (VCSP)
- Form 8955-SSA — Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
- Form 8957 — Foreign Account Tax Compliance Act (FATCA) Registration
- Form 8958 — Allocation of Tax Amounts Between Certain Individuals in Community Property States
- Form 8962 — Premium Tax Credit (PTC)
- Form 8964-ELE — Section 987 Elections
- Form 8964-TRA — Section 987 Transition Information
- Form 8971 — Information Regarding Beneficiaries Acquiring Property From a Decedent
- Form 8971 (Schedule A) — Beneficiary Information Regarding Property Acquired From a Decedent
- Form 8973 — Certified Professional Employer Organization Customer Reporting Agreement
- Form 8990 — Limitation on Business Interest Expense Under Section 163(j)
- Form 8995 — Qualified Business Income Deduction Simplified Computation
- Form 8995-A — Qualified Business Income Deduction
- Form 8995-A (Schedule B) — Aggregation of Business Operations
- Form 8995-A (Schedule C) — Loss Netting And Carryforward
- Form 8995-A (Schedule D) — Special Rules for Patrons of Agricultural or Horticultural Cooperatives
- Form 8996 — Qualified Opportunity Fund
- Form 8997 — Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments
- Form 9210 — Alien Status Questionnaire
- Form 9212 — Income Questionnaire
- Form 9465 — Installment Agreement Request
- Form 9465 (zh-s) — Installment Agreement Request (Chinese-Simplified Version)
- Form 9465 (zh-t) — Installment Agreement Request (Chinese-Traditional Version)
- Form 10837 — Request for Weather and Safety Leave Due to Emergency Conditions
- Form 12203 — Request for Appeals Review
- Form 12277 — Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j))
- Form 12339 — Internal Revenue Service Advisory Council Membership Application
- Form 12661 — Disputed Issue Verification
- Form 13072 — Victim Witness Assistance
- Form 13424-A — Low Income Taxpayer Clinic (LITC) General Information Report
- Form 13424-B — Low Income Taxpayer Clinic (LITC) Case Issues Report
- Form 13424-C — Low Income Taxpayer Clinic (LITC) Advocacy Information Report
- Form 13424-F — Volunteer / Pro Bono Time Reporting
- Form 13424-K — Low Income Taxpayer Clinic (LITC) Case Information Report
- Form 13588 — Native Americans and the Earned Income Credit
- Form 13588 (sp) — Native Americans and the Earned Income Credit (Spanish Version)
- Form 13614-NR — Nonresident Alien Intake and Interview Sheet
- Form 13683 — Statement of Disputed Issues
- Form 13748 — Workshops/Seminars Registration
- Form 13750 — Election to Participate in Announcement 2005-80 Settlement Initiative
- Form 13751 — Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts
- Form 13797 — Compliance Check Report
- Form 13920 — Directed Withholding and Deposit Verification
- Form 13977 — VITA Grant Budget Plan
- Form 14135 — Application for Certificate of Discharge of Property from Federal Tax Lien
- Form 14157 (sp) — Return Preparer Complaint (Spanish Version)
- Form 14234 — Compliance Assurance Process (CAP) Application
- Form 14234-A — Compliance Assurance Process (CAP) Research Credit Questionnaire (CRCQ)
- Form 14234-C — Taxpayer Initial Issues List
- Form 14234-D — Tax Control Framework Questionnaire
- Form 14234-F — Post-Filing Representation by Taxpayer
- Form 14360 — Continuing Education Provider Complaint Referral
- Form 14392 — Continuing Education Waiver Request
- Form 14402 — Internal Revenue Code (IRC) Section 6702(d) Frivolous Return Submissions Penalty Reduction
- Form 14414 — Group Ruling Questionnaire
- Form 14429 — Tax Exempt Bonds Voluntary Closing Agreement Program Request
- Form 14446 — Virtual VITA/TCE Taxpayer Consent
- Form 14446 (ar) — Virtual VITA/TCE Taxpayer Consent (Arabic Version)
- Form 14446 (bn) — Virtual VITA/TCE Taxpayer Consent (Bengali Version)
- Form 14446 (de) — Virtual VITA/TCE Taxpayer Consent (German Version)
- Form 14446 (fa) — Virtual VITA/TCE Taxpayer Consent (Persian/Farsi Version)
- Form 14446 (guj) — Virtual VITA/TCE Taxpayer Consent (Gujarati Version)
- Form 14446 (ja) — Virtual VITA/TCE Taxpayer Consent (Japanese Version)
- Form 14446 (km) — Virtual VITA/TCE Taxpayer Consent (Khmer Version)
- Form 14446 (pa) — Virtual VITA/TCE Taxpayer Consent (Punjabi Version)
- Form 14446 (pl) — Virtual VITA/TCE Taxpayer Consent (Polish Version)
- Form 14446 (ru) — Virtual VITA/TCE Taxpayer Consent (Russian Version)
- Form 14446 (sp) — Virtual VITA/TCE Taxpayer Consent (Spanish Version)
- Form 14446 (ur) — Virtual VITA/TCE Taxpayer Consent (Urdu Version)
- Form 14446 (vie) — Virtual VITA/TCE Taxpayer Consent (Vietnamese Version)
- Form 14446 (zh-s) — Virtual VITA/TCE Taxpayer Consent (Chinese Simplified Version)
- Form 14446 (zh-t) — Virtual VITA/TCE Taxpayer Consent (Chinese Traditional Version)
- Form 14452 — Foreign Account or Asset Statement
- Form 14457 — Voluntary Disclosure Practice Preclearance Request and Application
- Form 14467 — Statement on Abandoned Entities
- Form 14534 — Intake/Interview and Quality Review Certificate of Completion
- Form 14568 — Model VCP Compliance Statement
- Form 14568-B — Model VCP Compliance Statement Schedule 2 Other Nonamender Failures and Failure to Adopt a 403(b) Plan Timely
- Form 14568-C — Model VCP Compliance Statement Schedule 3 SEPs and SARSEPs
- Form 14568-D — Model VCP Compliance Statement Schedule 4 SIMPLE IRAs
- Form 14568-E — Model VCP Compliance Statement Schedule 5 Plan Loan Failures (Qualified Plans and 403(b) Plans)
- Form 14568-H — Model VCP Compliance Statement Schedule 8 Failure to Pay Required Minimum Distributions Timely
- Form 14568-I — Model VCP Compliance Statement Schedule 9 Limited Safe Harbor Correction by Plan Amendment
- Form 14764 — ESRP Response
- Form 14815-A — Supporting Documents to Prove the Child Tax Credit (CTC) and Credit for Other Dependents (ODC) for 2021
- Form 14819 — Supporting Documents for Dependents
- Form 14819 (sp) — Supporting Documents for Dependency Exemptions (Spanish Version)
- Form 14820 — Documents You Need to Send to Claim the Earned Income Credit on the Basis of a Qualifying Child or Children for Tax Year 2026
- Form 14820 (sp) — Documents You Need to Send to Claim the Earned Income Credit on the Basis of a Qualifying Child or Children for Tax Year 2026 (Spanish Version)
- Form 14824 — Supporting Documents to Prove Filing Status
- Form 14824 (sp) — Supporting Documents to Prove Filing Status (Spanish Version)
- Form 14900 — Worksheet for Qualified Loan Limit and Deductible Home Mortgage Interest for Tax Years Beginning after 2017
- Form 14950 — Premium Tax Credit Verification
- Form 15028 — Certification of Publicly Traded Partnership to Notify Specified Partners and Qualified Relevant Partners for Approved Modifications Under IRC Section 6225(c)(5)
- Form 15080 (zh-s) — Consent to Disclose Tax Return Information to VITA/TCE Tax Preparation Sites (Chinese Simplified Version)
- Form 15103 — Form 1040 Return Delinquency
- Form 15103 (SP) — Form 1040 Return Delinquency (Spanish Version)
- Form 15104 — Status of the Taxpayer Levy
- Form 15104 (SP) — Estado del Embargo del Contribuyente
- Form 15111 — Earned Income Credit (EIC) Worksheet (CP 09)
- Form 15114 — Request Verification for Potential Discrepancy of Income, Deductions and/or Credits Claimed on BMF Income Tax Returns Matched to Payer Information Documents
- Form 15118 — Response to Notice CP562A
- Form 15119 — Response to Notice CP54
- Form 15200 — Certificate of Completion (Paid Preparer Due Diligence Training)
- Form 15237 — Administrative Damage Claim Under Sections 7426(h), 7432, 7433(a-d)
- Form 15293 — Consent for Disclosure of Non-Tax IRS Records Protected under the Privacy Act
- Form 15314 — TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users
- Form 15315 — Annual Certification for Multiemployer Defined Benefit Plans
- Form 15320 — Application for Security Summit Membership
- Form 15348 — Filing Your Taxes Costs Less Than This
- Form 15398-A — IRS Form Requirements
- Form 15434 — Application for Second Employee Retention Credit (ERC) Voluntary Disclosure Program
- Form 15503 — Supporting Documentation Required for Certain Business Expenses Claimed on Form 1040, Schedule 1
- Form 15504 — Supporting Documents for Clean Vehicle Credits
- Form 15644 — Supplemental Group Ruling Information
- Form 15714 — Advance Election to Participate Under Section 25F for 2027
- Form 15725 — Word Count Formula Worksheet
- Furnishing Identifying Number of Income Tax Return Preparer (IRS final rule, 1999-08-12, FR Doc. 99-20485)
- Furnishing Identifying Number of Income Tax Return Preparer (IRS final rule, 2002-08-14, FR Doc. 02-20621)
- Furnishing Identifying Number of Tax Return Preparer (IRS final rule, 2010-09-30, FR Doc. 2010-24653)
- Furnishing Statements Required With Respect to Certain Substitute Payments; Correction (IRS final rule, 1996-09-05, FR Doc. 96-22592)
- Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests (IRS final rule, 2020-11-06, FR Doc. 2020-21165)
- Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations (IRS final rule, 2009-02-11, FR Doc. E9-1512)
- Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction (IRS final rule, 2009-03-10, FR Doc. E9-4998)
- Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction (IRS final rule, 2009-03-27, FR Doc. E9-6871)
- Gasoline and Diesel Fuel Excise Tax; Registration Requirements; Correction (IRS final rule, 1996-06-04, FR Doc. 96-13721)
- Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions (IRS final rule, 1998-01-02, FR Doc. 97-33988)
- Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions; Correction (IRS final rule, 1998-03-31, FR Doc. 98-8320)
- General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds (IRS final rule, 2015-10-27, FR Doc. 2015-27328)
- General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds; Correction (IRS final rule, 2015-11-30, FR Doc. 2015-30321)
- General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds; Correction (IRS final rule, 2015-11-30, FR Doc. 2015-30322)
- General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulation
- General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Reg
- General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Reg
- General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Reg
- General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Reg
- General Rules for Making and Maintaining Qualified Electing Fund Elections (IRS final rule, 1998-01-02, FR Doc. 97-33985)
- General Rules for Making and Maintaining Qualified Electing Fund Elections (IRS final rule, 2000-02-07, FR Doc. 00-1892)
- General Rules for Making and Maintaining Qualified Electing Fund Elections; Correction (IRS final rule, 2000-03-28, FR Doc. 00-6257)
- Generation-Skipping Transfer Issues (IRS final rule, 2000-12-20, FR Doc. 00-31757)
- Generation-Skipping Transfer Issues; Correction (IRS final rule, 2001-02-22, FR Doc. 01-4292)
- Generation-Skipping Transfer Tax (IRS final rule, 1995-12-27, FR Doc. 95-30873)
- Generation-Skipping Transfer Tax (IRS final rule, 1997-05-20, FR Doc. 97-13126)
- Generation-Skipping Transfer Tax; Correction (IRS final rule, 1996-06-12, FR Doc. 96-14863)
- Generation-Skipping Transfer Tax; Correction (IRS final rule, 1996-08-26, FR Doc. 96-21598)
- Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations (IRS final rule, 2011-11-14, FR Doc. 2011-29313)
- Golden Parachute Payments (IRS final rule, 2003-08-04, FR Doc. 03-19274)
- Golden Parachute Payments; Correction (IRS final rule, 2003-10-14, FR Doc. 03-24913)
- Graduated Retained Interests (IRS final rule, 2011-11-08, FR Doc. 2011-28824)
- Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage (IRS final rule, 2020-12-15, FR Doc. 2020-27498)
- Grantor Retained Interest Trusts-Application of Sections 2036 and 2039 (IRS final rule, 2008-07-14, FR Doc. E8-15941)
- Grantor Retained Interest Trusts-Application of Sections 2036 and 2039; Correction (IRS final rule, 2008-07-31, FR Doc. E8-17500)
- Gross Estate; Election to Value on Alternate Valuation Date (IRS final rule, 2005-01-04, FR Doc. 05-95)
- Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (IRS final rule, 2024-07-09, FR Doc. 2024-14004)
- Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction (IRS final rule, 2024-08-16, FR Doc. 2024-17946)
- Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales (IRS final rule, 2024-12-30, FR Doc. 2024-30496)
- Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales (IRS final rule, 2025-07-11, FR Doc. 2025-12967)
- Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (IRS final rule, 2011-08-03, FR Doc. 2011-19684)
- Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (IRS final rule, 2012-02-15, FR Doc. 2012-3547)
- Group Health Plans and Health Insurance Issuers: Rules Relating to Internal Claims and Appeals and External Review Processes (IRS final rule, 2011-06-24, FR Doc. 2011-15890)
- Group Health Plans and Health Insurance Issuers: Rules Relating to Internal Claims and Appeals and External Review Processes; Correction (IRS final rule, 2011-07-26, FR Doc. 2011-18820)
- Group-Term Insurance; Uniform Premiums (IRS final rule, 1999-06-03, FR Doc. 99-13833)
- Grouping Rules for Foreign Sales Corporation Transfer Pricing (IRS final rule, 2001-03-06, FR Doc. 01-5428)
- Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (IRS final rule, 2020-12-01, FR Doc. 2020-26200)
- Guidance for Determining Stock Ownership (IRS final rule, 2014-01-17, FR Doc. 2014-00899)
- Guidance for Determining Stock Ownership; Correction (IRS final rule, 2017-09-07, FR Doc. 2017-18983)
- Guidance for Determining Stock Ownership; Rules Regarding Inversions and Related Transactions (IRS final rule, 2017-01-18, FR Doc. 2017-00643)
- Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules (IRS final rule, 2009-05-27, FR Doc. E9-12296)
- Guidance Necessary To Facilitate Business Electronic Filing (IRS final rule, 2003-12-19, FR Doc. 03-31238)
- Guidance Necessary to Facilitate Business Electronic Filing (IRS final rule, 2006-12-08, FR Doc. E6-20734)
- Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction (IRS final rule, 2006-05-30, FR Doc. 06-4873)
- Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction (IRS final rule, 2007-06-14, FR Doc. E7-11148)
- Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction (IRS final rule, 2007-03-20, FR Doc. E7-4962)
- Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction; Correction (IRS final rule, 2007-06-29, FR Doc. E7-12590)
- Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 (IRS final rule, 2006-12-22, FR Doc. 06-9758)
- Guidance Necessary to Facilitate Business Electronic Filing; Correction (IRS final rule, 2004-02-03, FR Doc. 04-2078)
- Guidance Necessary To Facilitate Business Electronic Filing; Correction (IRS final rule, 2007-01-23, FR Doc. E7-858)
- Guidance Necessary To Facilitate Business Electronic Filing; Correction (IRS final rule, 2007-02-02, FR Doc. E7-1691)
- Guidance Necessary To Facilitate Electronic Tax Administration (IRS final rule, 2002-04-24, FR Doc. 02-9819)
- Guidance Necessary To Facilitate Electronic Tax Administration (IRS final rule, 2003-01-31, FR Doc. 03-2063)
- Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations (IRS final rule, 2008-01-07, FR Doc. 08-1)
- Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations; Correction (IRS final rule, 2008-02-13, FR Doc. E8-2597)
- Guidance Necessary To Facilitate Electronic Tax Administration; Correction (IRS final rule, 2003-05-08, FR Doc. 03-11487)
- Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program (IRS final rule, 2025-01-13, FR Doc. 2025-00331)
- Guidance on Filing an Application for a Tentative Carryback Adjustment in a Consolidated Return Context (IRS final rule, 2001-01-04, FR Doc. 01-196)
- Guidance on Filing an Application for a Tentative Carryback Adjustment in a Consolidated Return Context (IRS final rule, 2001-06-22, FR Doc. 01-15576)
- Guidance on Passive Foreign Investment Companies (IRS final rule, 2021-01-15, FR Doc. 2020-27009)
- Guidance on Passive Foreign Investment Companies; Correction (IRS final rule, 2021-03-05, FR Doc. 2021-04282)
- Guidance on Passive Foreign Investment Companies; Correction (IRS final rule, 2021-03-10, FR Doc. 2021-04789)
- Guidance on Passive Foreign Investment Companies; Correction (IRS final rule, 2021-03-10, FR Doc. 2021-04790)
- Guidance on Passive Foreign Investment Companies; Correction (IRS final rule, 2022-02-22, FR Doc. 2022-03611)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections (IRS final rule, 2005-12-08, FR Doc. 05-23629)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections (IRS final rule, 2005-12-08, FR Doc. 05-23630)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections (IRS final rule, 2007-09-27, FR Doc. E7-18988)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction (IRS final rule, 2006-01-25, FR Doc. 06-682)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction (IRS final rule, 2006-01-25, FR Doc. 06-683)
- Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction (IRS final rule, 2007-10-17, FR Doc. E7-20489)
- Guidance on Reporting Interest Paid to Nonresident Aliens (IRS final rule, 2012-04-19, FR Doc. 2012-9520)
- Guidance on the Definition of Domestically Controlled Qualified Investment Entities (IRS final rule, 2024-04-25, FR Doc. 2024-08267)
- Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction (IRS final rule, 2024-12-27, FR Doc. 2024-30928)
- Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities (IRS final rule, 2020-10-15, FR Doc. 2020-20933)
- Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (IRS final rule, 2022-01-04, FR Doc. 2021-28452)
- Guidance on the Treatment of Qualified Improvement Property Under Sections 250(b) and 951A(d) and Guidance Related to the Foreign Tax Credit (IRS final rule, 2021-09-24, FR Doc. 2021-20615)
- Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts (IRS final rule, 1998-12-10, FR Doc. 98-32559)
- Guidance Regarding Claims for Certain Income Tax Convention Benefits (IRS final rule, 1997-07-02, FR Doc. 97-17467)
- Guidance Regarding Claims for Certain Income Tax Convention Benefits (IRS final rule, 2000-07-03, FR Doc. 00-16761)
- Guidance Regarding Claims for Certain Income Tax Convention Benefits; Correction (IRS final rule, 1997-09-05, FR Doc. 97-23645)
- Guidance Regarding Claims for Certain Income Tax Convention Benefits; Correction (IRS final rule, 2000-12-08, FR Doc. 00-31255)
- Guidance Regarding Deduction and Capitalization of Expenditures (IRS final rule, 2004-01-05, FR Doc. 03-31823)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (IRS final rule, 2011-12-27, FR Doc. 2011-32024)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (IRS final rule, 2012-12-17, FR Doc. 2012-30252)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (IRS final rule, 2012-12-19, FR Doc. 2012-30490)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (IRS final rule, 2013-09-19, FR Doc. 2013-21756)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction (IRS final rule, 2014-07-21, FR Doc. 2014-17080)
- Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property: Correction (IRS final rule, 2012-03-28, FR Doc. 2012-7263)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions (IRS final rule, 2010-08-13, FR Doc. 2010-20060)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions (IRS final rule, 2010-09-20, FR Doc. C1-2010-20060)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions (IRS final rule, 2013-07-03, FR Doc. 2013-15881)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction (IRS final rule, 2010-09-14, FR Doc. 2010-22792)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction (IRS final rule, 2013-08-09, FR Doc. 2013-19225)
- Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction (IRS final rule, 2013-08-09, FR Doc. 2013-19227)
- Guidance Regarding Dispositions of Tangible Depreciable Property (IRS final rule, 2014-08-18, FR Doc. 2014-19403)
- Guidance Regarding Dispositions of Tangible Depreciable Property; Correction (IRS final rule, 2014-12-31, FR Doc. 2014-30186)
- Guidance Regarding Foreign Base Company Sales Income (IRS final rule, 2008-12-29, FR Doc. E8-30727)
- Guidance Regarding Foreign Base Company Sales Income (IRS final rule, 2011-12-19, FR Doc. 2011-32394)
- Guidance Regarding Foreign Base Company Sales Income; Correction (IRS final rule, 2009-03-20, FR Doc. E9-5894)
- Guidance Regarding the Definition of Foreign Personal Holding Company Income (IRS final rule, 2003-01-31, FR Doc. 03-2209)
- Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method (IRS final rule, 2005-08-03, FR Doc. 05-15363)
- Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method (IRS final rule, 2007-03-29, FR Doc. E7-5732)
- Guidance Regarding the Treatment of Certain Contingent Payment Debt Instruments With One or More Payments That Are Denominated in, or Determined by Reference to, a Nonfunctional Currency (IRS final rule, 2004-08-30, FR Doc. 04-19642)
- Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) (IRS final rule, 2008-12-15, FR Doc. E8-29544)
- Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) (IRS final rule, 2011-10-20, FR Doc. 2011-27240)
- Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction (IRS final rule, 2009-01-21, FR Doc. E9-1109)
- Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction (IRS final rule, 2009-01-21, FR Doc. E9-1120)
- Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits (IRS final rule, 2019-06-21, FR Doc. 2019-12437)
- Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits (IRS final rule, 2019-08-23, FR Doc. C1-2019-12437)
- Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits (IRS final rule, 2019-08-27, FR Doc. 2019-18348)
- Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits (IRS final rule, 2019-10-04, FR Doc. C2-2019-12437)
- Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A (IRS final rule, 2020-11-12, FR Doc. 2020-21819)
- Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction (IRS final rule, 2021-10-01, FR Doc.
- Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (IRS final rule, 2022-01-04, FR Doc. 2021-27887)
- Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (IRS final rule, 2022-04-13, FR Doc. C1-2021-27887)
- Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income; Correction (IRS final rule, 2022-07-27, FR Doc. 2022-15867)
- Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income; Correction (IRS final rule, 2022-07-27, FR Doc. 2022-15868)
- Guidance Under Section 108(a) Concerning the Exclusion of Section 61(a)(12) Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity (IRS final rule, 2016-06-10, FR Doc. 2016-13779)
- Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group (IRS final rule, 2012-04-16, FR Doc. 2012-9004)
- Guidance Under Section 355(d); Recognition of Gain on Certain Distribution of Stock or Securities; Corrections (IRS final rule, 2001-02-06, FR Doc. 01-2984)
- Guidance Under Section 355(d); Recognition of Gain on Certain Distributions of Stock or Securities (IRS final rule, 2000-12-20, FR Doc. 00-32041)
- Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (IRS final rule, 2016-12-19, FR Doc. 2016-30160)
- Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (IRS final rule, 2019-12-18, FR Doc. 2019-27110)
- Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment (IRS final rule, 2020-03-17, FR Doc. 2020-05040)
- Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction (IRS final rule, 2017-01-31, FR Doc. 2017-01055)
- Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction (IRS final rule, 2020-03-17, FR Doc. 2020-05041)
- Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition (IRS final rule, 2001-08-03, FR Doc. 01-19353)
- Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition (IRS final rule, 2002-04-26, FR Doc. 02-9817)
- Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition (IRS final rule, 2005-04-19, FR Doc. 05-7811)
- Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Correction (IRS final rule, 2005-05-17, FR Doc. 05-9615)
- Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Corrections (IRS final rule, 2002-06-03, FR Doc. 02-13846)
- Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions (IRS final rule, 2024-07-18, FR Doc. 2024-15232)
- Guidance Under Section 529A: Qualified ABLE Programs (IRS final rule, 2020-11-19, FR Doc. 2020-22144)
- Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts (IRS final rule, 2008-06-24, FR Doc. 08-1380)
- Guidance Under Section 817A Regarding Modified Guaranteed Contracts (IRS final rule, 2003-05-07, FR Doc. 03-11211)
- Guidance Under Section 851 Relating to Investments in Stock and Securities (IRS final rule, 2019-03-19, FR Doc. 2019-05130)
- Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction (IRS final rule, 2019-04-24, FR Doc. 2019-08285)
- Guidance Under Section 951 for Determining Pro Rata Share (IRS final rule, 2005-08-25, FR Doc. 05-16611)
- Guidance Under Section 951 for Determining Pro Rata Share; Correction (IRS final rule, 2005-11-09, FR Doc. 05-22260)
- Guidance Under Section 951 for Determining Pro Rata Share; Correction (IRS final rule, 2005-11-09, FR Doc. 05-22262)
- Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions (IRS final rule, 2008-06-24, FR Doc. E8-14171)
- Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions (IRS final rule, 2011-06-24, FR Doc. 2011-15741)
- Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions; Correction (IRS final rule, 2011-07-22, FR Doc. 2011-18469)
- Guidance Under Section 958 on Determining Stock Ownership (IRS final rule, 2022-01-25, FR Doc. 2022-00066)
- Guidance Under Section 958 on Determining Stock Ownership; Correction (IRS final rule, 2022-02-24, FR Doc. 2022-03612)
- Guidance Under Section 958 on Determining Stock Ownership; Correction (IRS final rule, 2022-03-11, FR Doc. 2022-05177)
- Guidance Under Section 1032 Relating to the Treatment of a Disposition by An Acquiring Entity of the Stock of a Corporation in a Taxable Transaction (IRS final rule, 2000-05-16, FR Doc. 00-11900)
- Guidance Under Section 1032 Relating to the Treatment of a Disposition by an Acquiring Entity of the Stock of a Corporation in a Taxable Transaction; Correction (IRS final rule, 2000-06-15, FR Doc. 00-15036)
- Guidance Under Section 1061 (IRS final rule, 2021-01-19, FR Doc. 2021-00427)
- Guidance Under Section 1061; Correction (IRS final rule, 2024-06-14, FR Doc. 2024-12374)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock (IRS final rule, 2008-03-07, FR Doc. E8-4573)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock (IRS final rule, 2011-03-04, FR Doc. 2011-4846)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock (IRS final rule, 2011-04-13, FR Doc. C1-2011-4846)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction (IRS final rule, 2008-04-03, FR Doc. E8-6879)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction (IRS final rule, 2008-04-03, FR Doc. E8-6883)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction (IRS final rule, 2011-03-31, FR Doc. 2011-7506)
- Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction (IRS final rule, 2023-08-01, FR Doc. 2023-16225)
- Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations (IRS final rule, 2006-04-25, FR Doc. 06-3884)
- Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations (IRS final rule, 2007-07-20, FR Doc. E7-14084)
- Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations; and Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction (IRS final rule, 2006-06-13, FR Doc. 06-5349)
- Guidance Under Section 1502; Amendment of Waiver of Loss Carryovers From Separate Return Limitation Years (IRS final rule, 2003-05-07, FR Doc. 03-11209)
- Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group (IRS final rule, 2003-09-04, FR Doc. 03-22453)
- Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group (IRS final rule, 2003-12-11, FR Doc. 03-30636)
- Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group (IRS final rule, 2004-03-15, FR Doc. 04-5666)
- Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group (IRS final rule, 2005-03-22, FR Doc. 05-5528)
- Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group; Correction (IRS final rule, 2005-04-18, FR Doc. 05-7636)
- Guidance Under Section 1502; Miscellaneous Operating Rules for Successor Persons; Succession to Items of the Liquidating Corporation (IRS final rule, 2008-01-15, FR Doc. E8-575)
- Guidance Under Section 1502; Stock Basis After a Group Structure Change (IRS final rule, 2004-04-26, FR Doc. 04-9448)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions (IRS final rule, 2003-03-14, FR Doc. 03-6119)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions (IRS final rule, 2006-03-14, FR Doc. 06-2411)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correcting Amendment (IRS final rule, 2006-08-21, FR Doc. E6-13399)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction (IRS final rule, 2003-04-04, FR Doc. 03-8312)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction (IRS final rule, 2003-05-09, FR Doc. 03-11591)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction (IRS final rule, 2003-06-04, FR Doc. 03-14062)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction (IRS final rule, 2004-01-13, FR Doc. 04-710)
- Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction (IRS final rule, 2006-06-08, FR Doc. E6-8890)
- Guidance Under Section 1502; Treatment of Loss Carryovers From Separate Return Limitation Years (IRS final rule, 2004-08-18, FR Doc. 04-18789)
- Guidance Under Section 2053 Regarding Post-Death Events (IRS final rule, 2009-10-20, FR Doc. E9-25138)
- Guidance Under Section 2053 Regarding Post-Death Events; Correction (IRS final rule, 2009-11-25, FR Doc. E9-28332)
- Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (IRS final rule, 2025-01-14, FR Doc. 2025-00284)
- Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (IRS final rule, 2020-05-28, FR Doc. 2020-11465)
- Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities (IRS final rule, 2005-12-28, FR Doc. 05-24450)
- Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups (IRS final rule, 2008-05-20, FR Doc. E8-11285)
- Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (IRS final rule, 2006-06-06, FR Doc. E6-8699)
- Guidance Under Section 7874 Regarding Surrogate Foreign Corporations (IRS final rule, 2009-06-12, FR Doc. E9-13770)
- Guidance Under Sections 642 and 643 (Income Ordering Rules) (IRS final rule, 2012-04-16, FR Doc. 2012-8996)
- Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax (IRS final rule, 2020-07-23, FR Doc. 2020-15351)
- Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment (IRS final rule, 2020-10-09, FR Doc. 2020-20419)
- Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment (IRS final rule, 2020-12-11, FR Doc. 2020-25371)
- Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correction (IRS final rule, 2020-12-11, FR Doc. 2020-25374)
- Guidance Under Subpart F Relating to Partnerships (IRS final rule, 2002-07-23, FR Doc. 02-18453)
- Guidance Under Subpart F Relating to Partnerships (IRS final rule, 2006-01-17, FR Doc. 06-355)
- Guidance under Subpart F Relating to Partnerships (IRS final rule, 2007-07-13, FR Doc. E7-13496)
- Guidance Under Subpart F Relating to Partnerships and Branches (IRS final rule, 1998-03-26, FR Doc. 98-7891)
- Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status (IRS final rule, 2014-07-02, FR Doc. 2014-15623)
- Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status (IRS final rule, 2014-07-10, FR Doc. C1-2014-15623)
- Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status (IRS final rule, 2014-07-18, FR Doc. C2-2014-15623)
- Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status (IRS final rule, 2017-06-30, FR Doc. 2017-13866)
- Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status; Correction (IRS final rule, 2015-04-17, FR Doc. 2015-08856)
- Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (IRS final rule, 2019-09-23, FR Doc. 2019-20511)
- Health Insurance Portability (IRS final rule, 1999-10-25, FR Doc. 99-27646)
- Health Insurance Premium Tax Credit (IRS final rule, 2012-05-23, FR Doc. 2012-12421)
- Health Insurance Premium Tax Credit (IRS final rule, 2012-07-13, FR Doc. C1-2012-12421)
- Health Insurance Premium Tax Credit (IRS final rule, 2013-02-01, FR Doc. 2013-02136)
- Health Insurance Premium Tax Credit (IRS final rule, 2017-07-26, FR Doc. 2017-15642)
- Health Insurance Premium Tax Credit; Correction (IRS final rule, 2012-07-12, FR Doc. 2012-16985)
- Health Insurance Premium Tax Credit; Correction (IRS final rule, 2012-07-12, FR Doc. 2012-16986)
- Health Insurance Providers Fee (IRS final rule, 2013-11-29, FR Doc. 2013-28412)
- Health Insurance Providers Fee (IRS final rule, 2014-01-22, FR Doc. C1-2013-28412)
- Health Insurance Providers Fee (IRS final rule, 2015-02-26, FR Doc. 2015-03944)
- Health Insurance Providers Fee (IRS final rule, 2018-02-26, FR Doc. 2018-03884)
- Health Reimbursement Arrangements and Other Account-Based Group Health Plans (IRS final rule, 2019-06-20, FR Doc. 2019-12571)
- Hedging Transaction by Members of a Consolidated Group; Correction (IRS final rule, 1996-03-21, FR Doc. 96-6483)
- Hedging Transactions (IRS final rule, 2002-03-20, FR Doc. 02-6622)
- Hedging Transactions; Corrections (IRS final rule, 2002-05-13, FR Doc. 02-11793)
- Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011 (IRS final rule, 2011-07-20, FR Doc. 2011-18244)
- Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 (IRS final rule, 2014-10-29, FR Doc. 2014-25558)
- Hybrid Retirement Plans (IRS final rule, 2010-10-19, FR Doc. 2010-25941)
- Hybrid Retirement Plans (IRS final rule, 2011-01-25, FR Doc. C1-2010-25941)
- Hybrid Retirement Plans; Correction (IRS final rule, 2010-12-28, FR Doc. 2010-32539)
- Implementation of Form 990 (IRS final rule, 2008-09-09, FR Doc. E8-20560)
- Implementation of Form 990 (IRS final rule, 2011-09-08, FR Doc. 2011-22614)
- Implementation of Form 990; Correction (IRS final rule, 2011-10-06, FR Doc. 2011-25773)
- Implementation of Form 990; Correction (IRS final rule, 2011-10-06, FR Doc. 2011-25776)
- Inbound Grantor Trusts With Foreign Grantors (IRS final rule, 1999-08-10, FR Doc. 99-19928)
- Incentives for Nondiscriminatory Wellness Programs in Group Health Plans (IRS final rule, 2013-06-03, FR Doc. 2013-12916)
- Income and Currency Gain or Loss With Respect to a Section 987 QBU (IRS final rule, 2016-12-08, FR Doc. 2016-28381)
- Income Attributable to Domestic Production Activities (IRS final rule, 2006-06-01, FR Doc. 06-4829)
- Income Attributable to Domestic Production Activities; Correction (IRS final rule, 2007-01-03, FR Doc. E6-22019)
- Income Attributable to Domestic Production Activities; Correction Notice (IRS final rule, 2006-08-24, FR Doc. E6-14005)
- Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (IRS final rule, 2016-07-22, FR Doc. 2016-16563)
- Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (IRS final rule, 2019-07-19, FR Doc. 2019-15497)
- Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction (IRS final rule, 2016-09-23, FR Doc. 2016-22945)
- Income of Foreign Governments and of International Organizations (IRS final rule, 2025-12-15, FR Doc. 2025-22776)
- Income Tax Withholding From Wages (IRS final rule, 2020-10-06, FR Doc. 2020-22071)
- Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (IRS final rule, 2020-10-01, FR Doc. 2020-21777)
- Income Tax; Allocation of Interest Expense Among Expenditures; Correction (IRS final rule, 1997-07-28, FR Doc. 97-19702)
- Income Tax; Taxable Years Beginning After December 31, 1953 (IRS final rule, 1998-08-13, FR Doc. X98-20813)
- Income Tax; Taxable Years Beginning After December 31, 1953: Consolidated Return Regulations; Correction (IRS final rule, 1997-05-01, FR Doc. 97-11378)
- Income Taxes (IRS final rule, 1997-06-27, FR Doc. 97-55502)
- Income Taxes (IRS final rule, 1999-10-12, FR Doc. 99-55533)
- Income Taxes (IRS final rule, 2005-07-19, FR Doc. 05-55506)
- Income Taxes (IRS final rule, 2006-03-10, FR Doc. 06-55511)
- Income Taxes (IRS final rule, 2008-03-19, FR Doc. 08-55505)
- Income Taxes (IRS final rule, 2016-04-01, FR Doc. 2016-07563)
- Income Taxes (IRS final rule, 2017-09-13, FR Doc. 2017-19396)
- Income Taxes (IRS final rule, 2017-09-13, FR Doc. 2017-19397)
- Income Taxes (IRS final rule, 2017-10-06, FR Doc. 2017-21741)
- Income Taxes (IRS final rule, 2017-10-06, FR Doc. 2017-21742)
- Income Taxes (IRS final rule, 2018-05-30, FR Doc. 2018-11690)
- Income Taxes (IRS final rule, 2022-03-25, FR Doc. 2022-06498)
- Income Taxes (IRS final rule, 2022-03-29, FR Doc. 2022-06668)
- Income Taxes (IRS final rule, 2022-03-29, FR Doc. 2022-06669)
- Income Taxes (IRS final rule, 2022-03-29, FR Doc. 2022-06670)
- Income Taxes (IRS final rule, 2022-03-31, FR Doc. 2022-06880)
- Income Taxes (IRS final rule, 2022-03-31, FR Doc. 2022-06881)
- Income Taxes (IRS final rule, 2023-03-24, FR Doc. 2023-06296)
- Income Taxes (IRS final rule, 2024-09-11, FR Doc. 2024-20701)
- Income Taxes (IRS final rule, 2026-08-21, FR Doc. 2026-17154)
- Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation (IRS final rule, 2009-03-31, FR Doc. E9-7205)
- Income Taxes; Limitation on Deduction for Nonbusiness Interest: Personal Interest; Correction (IRS final rule, 2003-03-19, FR Doc. 03-6596)
- Income Taxes; Transfers of Property by U.S. Persons to Foreign Corporations (IRS final rule, 2009-03-31, FR Doc. E9-7203)
- Income Taxes; Unisex Annuity Tables; Correction (IRS final rule, 1995-03-30, FR Doc. 95-7849)
- Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction (IRS final rule, 2008-10-09, FR Doc. E8-23917)
- Income, Gift and Estate Tax (IRS final rule, 1995-08-22, FR Doc. 95-19867)
- Increase In Cash-Out Limit Under Sections 411(a)(7), 411(a)(11), and 417(e)(1) for Qualified Retirement Plans (IRS final rule, 1998-12-21, FR Doc. 98-32928)
- Increase In Cash-Out Limit Under Sections 411(a)(7), 411(a)(11), and 417(e)(1) for Qualified Retirement Plans (IRS final rule, 2000-07-19, FR Doc. 00-18119)
- Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (IRS final rule, 2024-06-25, FR Doc. 2024-13331)
- Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction (IRS final rule, 2024-08-16, FR Doc. 2024-17143)
- Indirect Stock Transfers and the Coordination Rule Exceptions; Transfers of Stock or Securities in Outbound Asset Reorganizations (IRS final rule, 2013-03-19, FR Doc. 2013-05696)
- Indirect Stock Transfers and the Coordination Rule Exceptions; Transfers of Stock or Securities in Outbound Asset Reorganizations (IRS final rule, 2016-03-22, FR Doc. 2016-06404)
- Indoor Tanning Services; Cosmetic Services; Excise Taxes (IRS final rule, 2010-06-15, FR Doc. 2010-14398)
- Indoor Tanning Services; Excise Taxes (IRS final rule, 2013-06-11, FR Doc. 2013-13876)
- Inflation-Indexed Debt Instruments (IRS final rule, 1997-01-06, FR Doc. 96-33398)
- Inflation-Indexed Debt Instruments (IRS final rule, 1999-09-07, FR Doc. 99-23082)
- Information Reporting and Backup Withholding (IRS final rule, 1996-04-22, FR Doc. 96-9456)
- Information Reporting and Backup Withholding for Payment Card Transactions (IRS final rule, 2004-07-13, FR Doc. 04-15751)
- Information Reporting and Backup Withholding; Correction (IRS final rule, 1996-08-07, FR Doc. 96-20125)
- Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions (IRS final rule, 2026-07-09, FR Doc. 2026-13830)
- Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans (IRS final rule, 2014-03-10, FR Doc. 2014-05050)
- Information Reporting by Passport Applicants (IRS final rule, 2014-07-18, FR Doc. 2014-16944)
- Information Reporting for Affordable Insurance Exchanges (IRS final rule, 2014-05-07, FR Doc. 2014-10419)
- Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (IRS final rule, 2019-10-31, FR Doc. 2019-23559)
- Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment (IRS final rule, 2019-12-13, FR Doc. 2019-26866)
- Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction (IRS final rule, 2019-12-13, FR Doc. 2019-26867)
- Information Reporting for Discharges of Indebtedness (IRS final rule, 2008-11-10, FR Doc. E8-26676)
- Information Reporting for Discharges of Indebtedness (IRS final rule, 2009-09-17, FR Doc. E9-22354)
- Information Reporting for Discharges of Indebtedness; Correction (IRS final rule, 2008-12-11, FR Doc. E8-29273)
- Information Reporting for Discharges of Indebtedness; Correction (IRS final rule, 2008-12-11, FR Doc. E8-29276)
- Information Reporting for Lump-Sum Timber Sales (IRS final rule, 2009-05-28, FR Doc. E9-12298)
- Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions (IRS final rule, 2010-08-16, FR Doc. 2010-20200)
- Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns (IRS final rule, 2002-04-29, FR Doc. 02-9931)
- Information Reporting for Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information Returns; Correction (IRS final rule, 2002-05-30, FR Doc. 02-13170)
- Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns (IRS final rule, 2002-12-19, FR Doc. 02-31915)
- Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Information Returns; Correction (IRS final rule, 2003-02-07, FR Doc. 03-3092)
- Information Reporting of Health Insurance Coverage and Other Issues Under Sections 5000A, 6055, and 6056 (IRS final rule, 2022-12-15, FR Doc. 2022-27212)
- Information Reporting of Health Insurance Coverage and Other Issues Under Sections 5000A, 6055, and 6056; Correction (IRS final rule, 2023-03-08, FR Doc. 2023-04552)
- Information Reporting of Minimum Essential Coverage (IRS final rule, 2014-03-10, FR Doc. 2014-05051)
- Information Reporting of Minimum Essential Coverage; Correction (IRS final rule, 2014-04-30, FR Doc. 2014-09795)
- Information Reporting of Minimum Essential Coverage; Correction (IRS final rule, 2014-04-30, FR Doc. 2014-09796)
- Information Reporting of Mortgage Insurance Premiums (IRS final rule, 2013-11-27, FR Doc. 2013-28381)
- Information Reporting on Employer-Owned Life Insurance Contracts (IRS final rule, 2007-11-13, FR Doc. E7-22137)
- Information Reporting on Employer-Owned Life Insurance Contracts (IRS final rule, 2008-11-06, FR Doc. E8-26424)
- Information Reporting Relating to Taxable Stock Transactions (IRS final rule, 2002-11-18, FR Doc. 02-29199)
- Information Reporting Relating to Taxable Stock Transactions (IRS final rule, 2003-12-30, FR Doc. 03-31361)
- Information Reporting Relating to Taxable Stock Transactions (IRS final rule, 2005-12-05, FR Doc. 05-23470)
- Information Reporting Relating to Taxable Stock Transactions; Correction (IRS final rule, 2003-02-06, FR Doc. 03-2802)
- Information Reporting Relating to Taxable Stock Transactions; Correction (IRS final rule, 2004-02-17, FR Doc. 04-3262)
- Information Reporting Requirements for Certain Payments Made on Behalf of Another Person, Payments to Joint Payees, and Payments of Gross Proceeds From Sales Involving Investment Advisors (IRS final rule, 2002-07-26, FR Doc. 02-18793)
- Information Reporting Requirements Under Internal Revenue Code Section 6039 (IRS final rule, 2009-11-17, FR Doc. E9-27451)
- Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction (IRS final rule, 2009-12-22, FR Doc. E9-30348)
- Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction (IRS final rule, 2009-12-22, FR Doc. E9-30349)
- Information Reporting Under Section 6050P for Discharges of Indebtedness (IRS final rule, 2004-10-25, FR Doc. 04-23747)
- Information Reporting With Respect to Certain Foreign Partnerships and Certain Foreign Corporations (IRS final rule, 1999-12-28, FR Doc. 99-32695)
- Information Returns by Donees Relating to Qualified Intellectual Property Contributions (IRS final rule, 2005-05-23, FR Doc. 05-10229)
- Information Returns by Donees Relating to Qualified Intellectual Property Contributions (IRS final rule, 2008-04-07, FR Doc. E8-7223)
- Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction (IRS final rule, 2005-06-23, FR Doc. 05-12384)
- Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction (IRS final rule, 2005-06-23, FR Doc. 05-12403)
- Information Returns of Brokers (IRS final rule, 1998-03-13, FR Doc. 98-6560)
- Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations (IRS final rule, 2006-06-21, FR Doc. E6-9612)
- Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations (IRS final rule, 2007-07-13, FR Doc. E7-13587)
- Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations; Correction (IRS final rule, 2007-09-12, FR Doc. E7-17820)
- Information Returns; Winnings From Bingo, Keno, and Slot Machines (IRS final rule, 2016-12-30, FR Doc. 2016-31575)
- Information Statements for Certain Substitute Payments (IRS final rule, 2003-12-29, FR Doc. 03-31671)
- Installment Obligations Received From Liquidating Corporations (IRS final rule, 1998-01-28, FR Doc. 98-1820)
- Installment Payments (IRS final rule, 2003-12-03, FR Doc. 03-29999)
- Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
- Instruction 706-GS(D-1) — Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust
- Instruction 706-GS(T) — Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations
- Instruction 706-QDT — Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts
- Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates
- Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return
- Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return
- Instruction 720-X — Instructions for Form 720-X
- Instruction 843 — Instructions for Form 843, Claim for Refund and Request for Abatement
- Instruction 940 — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
- Instruction 940 (sp) — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version)
- Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return
- Instruction 941 (Schedule D) — Instructions for Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
- Instruction 941-X — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
- Instruction 941-X (sp) — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Return or Claim for Refund (Spanish Version)
- Instruction 943 — Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees
- Instruction 943 (Schedule R) — Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers
- Instruction 943 (sp) — Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version)
- Instruction 943-A — Instructions for Form 943-A, Agricultural Employer???s Record of Federal Tax Liability
- Instruction 943-X — Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
- Instruction 944 — Instructions for Form 944, Employer's Annual Federal Tax Return
- Instruction 944 (sp) — Instructions for Form 944, Employer's ANNUAL Federal Tax Return (Spanish Version)
- Instruction 944-X — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
- Instruction 945-A — Instructions for Form 945-A, Annual Record of Federal Tax Liability
- Instruction 1028 — Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
- Instruction 1040 — Instructions for Form 1040 (and Form 1040-SR)
- Instruction 1040 (Schedule 8812) (sp) — Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version)
- Instruction 1040 (Schedule A) — Instructions for Schedule A (Form 1040), Itemized Deductions
- Instruction 1040 (Schedule C) — Instructions for Schedule C (Form 1040), Profit or Loss From Business
- Instruction 1040 (Schedule C) (sp) — Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish Version)
- Instruction 1040 (Schedule D) — Instructions for Schedule D (Form 1040), Capital Gains and Losses
- Instruction 1040 (Schedule F) (sp) — Instructions for Schedule F (Form 1040), Profit or Loss From Farming (Spanish Version)
- Instruction 1040 (Schedule H) — Instructions for Schedule H (Form 1040), Household Employment Taxes
- Instruction 1040 (Schedule H) (sp) — Instructions for Schedule H (Form 1040), Household Employment Taxes (Spanish Version)
- Instruction 1040 (Schedule J) — Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing
- Instruction 1040 (Schedule R) — Instructions for Schedule R (Form 1040), Credit for the Elderly or the Disabled
- Instruction 1040 (Schedule SE) — Instructions for Schedule SE (Form 1040), Self-Employment Tax
- Instruction 1040 (sp) — Instructions for Form 1040 (and Form 1040-SR) (Spanish Version)
- Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
- Instruction 1040-X — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return
- Instruction 1041 (Schedule D) — Instructions for Schedule D (Form 1041), Capital Gains and Losses
- Instruction 1041 (Schedule I) — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts
- Instruction 1041 (Schedule K-1) — Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR
- Instruction 1041-N — Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
- Instruction 1041-QFT — Instructions for Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts
- Instruction 1042 — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Instruction 1045 — Instructions for Form 1045, Application for Tentative Refund
- Instruction 1065 — Instructions for Form 1065, U.S. Return of Partnership Income
- Instruction 1065 (Schedule D) — Instructions for Schedule D (Form 1065), Capital Gains and Losses
- Instruction 1065 (Schedule K-1) — Partner's Instructions for Schedule K-1 (Form 1065), Partner's Shares of Income, Credits, Deductions, etc.
- Instruction 1120 (Schedule D) — Instructions for Schedule D (Form 1120), Capital Gains and Losses
- Instruction 1120-H — Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners Associations
- Instruction 1120-L (Schedule M-3) — Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More
- Instruction 1120-PC (Schedule M-3) — Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More
- Instruction 1120-POL — Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
- Instruction 1120-REIT — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
- Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
- Instruction 1120-S (Schedule K-1) — Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.
- Instruction 1120-S (Schedule K-2 & K-3) — S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International
- Instruction 1120-S (Schedule K-3) — Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International
- Instruction 1120-SF — Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds
- Instruction 1120-X — Instruction for Form 1120-X, Amended U.S. Corporation Income Tax Return
- Instruction 1128 — Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year
- Instruction 1139 — Instructions for Form 1139, Corporation Application for Tentative Refund
- Instruction 2106 — Instructions for Form 2106, Employee Business Expenses
- Instruction 2210 — Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
- Instruction 2210-F — Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers
- Instruction 2220 — Instructions for Form 2220, Underpayment of Estimated Tax by Corporations
- Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return
- Instruction 2290 (sp) — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version)
- Instruction 2290 (sp) — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version)
- Instruction 2441 — Instructions for Form 2441, Child and Dependent Care Expenses
- Instruction 2555 — Instructions for Form 2555, Foreign Earned Income
- Instruction 6251 — Instructions for Form 6251, Alternative Minimum Tax - Individuals
- Instruction 6765 — Instructions for Form 6765, Credit for Increasing Research Activities
- Instruction 7204 — Instructions for Form 7204, Consent To Extend the Time To Assess Tax Related To Contested Foreign Income TaxesÂProvisional Foreign Tax Credit Agreement
- Instruction 7205 — Instructions for Form 7205, Energy Efficient Commercial Buildings Deduction
- Instruction 7206 — Instructions for Form 7206, Self-Employed Health Insurance Deduction
- Instruction 7207 — Instructions for Form 7207, Advanced Manufacturing Production Credit
- Instruction 7208 — Instructions for Form 7208, Excise Tax on Repurchase of Corporate Stock
- Instruction 7210 — Instructions for Form 7210, Clean Hydrogen Production Credit
- Instruction 7211 — Instructions for Form 7211, Clean Electricity Production Credit
- Instruction 7213 — Instructions for Form 7213, Nuclear Power Production Credit
- Instruction 7218 — Instructions for Form 7218, Clean Fuel Production Credit
- Instruction 7220 — Instructions for Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
- Instruction 8023 — Instructions for Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases
- Instruction 8038-B — Instructions for Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
- Instruction 8038-CP — Instructions for Form 8038-CP and Schedule A (Form 8038-CP), Return for Credit Payments to Issuers of Qualified Bonds
- Instruction 8038-TC — Instructions for Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
- Instruction 8082 — Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
- Instruction 8233 — Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Instruction 8275 — Instructions for Form 8275, Disclosure Statement
- Instruction 8283 — Instructions for Form 8283, Noncash Charitable Contributions
- Instruction 8300 — Instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
- Instruction 8379 — Instructions for Form 8379, Injured Spouse Allocation
- Instruction 8582 — Instructions for Form 8582, Passive Activity Loss Limitations
- Instruction 8582-CR — Instructions for Form 8582-CR, Passive Activity Credit Limitations
- Instruction 8606 — Instructions for Form 8606, Nondeductible IRAs
- Instruction 8609 — Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification
- Instruction 8621 — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Instruction 8621-A — Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company
- Instruction 8697 — Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
- Instruction 8725 — Instructions for Form 8725, Excise Tax on Greenmail
- Instruction 8752 — Instructions for Form 8752, Required Payment or Refund Under Section 7519
- Instruction 8801 — Instructions for Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
- Instruction 8802 — Instructions for Form 8802, Application for United States Residency Certification
- Instruction 8804 (Schedule A) — Instructions for Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
- Instruction 8804-C — Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding
- Instruction 8809-I — Instructions for Form 8809-I, Application for Extension of Time to File FATCA Form 8966
- Instruction 8810 — Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations
- Instruction 8814 — Instructions for Form 8814, Parents' Election To Report Child's Interest and Dividends
- Instruction 8824 — Instructions for Form 8824, Like-Kind Exchanges
- Instruction 8825 — Instructions for Form 8825 and Schedule A, Rental Real Estate Income and Expenses of a Partnership or an S Corporation
- Instruction 8828 — Instructions for Form 8828, Recapture of Federal Mortgage Subsidy
- Instruction 8844 — Instructions for Form 8844, Empowerment Zone Employment Credit
- Instruction 8849 (Schedule 5) — Instructions for Schedule 5 (Form 8849), Section 4081(e) and 6435 claims
- Instruction 8849 (Schedule 6) — Instructions for Schedule 6, Form 8849 Other Claims
- Instruction 8854 — Instructions for Form 8854, Initial and Annual Expatriation Statement
- Instruction 8857 — Instructions for Form 8857, Request for Innocent Spouse Relief
- Instruction 8858 — Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
- Instruction 8862 (zh-s) — Instructions for Form 8862, Information to Claim Earned Income Credit After Disallowance (Chinese-Simplified Version)
- Instruction 8862 (zh-t) — Instructions for Form 8862 (zh-t), Information to Claim Earned Income Credit After Disallowance (Chinese-Traditional Version)
- Instruction 8864 — Instructions for Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
- Instruction 8865 — Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
- Instruction 8865 (Schedule K-2 & K-3) — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International
- Instruction 8871 — Instructions for Form 8871, Political Organization Notice of Section 527 Status
- Instruction 8876 — Instructions for Form 8876, Excise Tax on Structured Settlement Factoring Transactions
- Instruction 8881 — Instructions for Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
- Instruction 8889 — Instructions for Form 8889, Health Savings Accounts (HSAs)
- Instruction 8892 — Instructions for Form 8892, Application for Automatic Extension of Time to File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax
- Instruction 8900 — Instructions for Form 8900, Qualified Railroad Track Maintenance Credit
- Instruction 8912 — Instructions for Form 8912, Credit to Holders of Tax Credit Bonds
- Instruction 8915-C — Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments
- Instruction 8915-D — Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments
- Instruction 8915-F — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
- Instruction 8924 — Instructions for Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interest
- Instruction 8928 — Instructions for Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
- Instruction 8933 — Instructions to Form 8933, Carbon Oxide Sequestration Credit
- Instruction 8936 — Instructions for Form 8936, Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount)
- Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination
- Instruction 8941 — Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums
- Instruction 8957 — Instructions for Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration
- Instruction 8959 — Instructions for Form 8959, Additional Medicare Tax
- Instruction 8960 — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts
- Instruction 8964-ELE — Instructions for Form 8964-ELE, Section 987 Elections
- Instruction 8964-TRA — Instructions for Form 8964-TRA, Section 987 Transition Information
- Instruction 8966 — Instructions for Form 8966, FATCA Report
- Instruction 8971 — Instructions for Form 8971 and Schedule A, Information Regarding Beneficiaries Acquiring Property From a Decedent
- Instruction 8974 — Instructions for Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities
- Instruction 8978 — Instructions for Form 8978 (Including Schedule A), Partner's Additional Reporting Year Tax
- Instruction 8985 — Instructions for Form 8985 and Form 8985-V, Pass-Through Statement - Transmittal/Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227)
- Instruction 8986 — Instructions for Form 8986, Partner's Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227)
- Instruction 8991 — Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
- Instruction 8992 — Instructions for Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
- Instruction 8993 — Instructions for Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
- Instruction 8994 — Instructions for Form 8994, Employer Credit for Paid Family and Medical Leave
- Instruction 8996 — Instructions for Form 8996, Qualified Opportunity Fund
- Instruction 9465 — Instructions for Form 9465, Installment Agreement Request
- Instruction 9465 (sp) — Instructions for Form 9465 (sp), Installment Agreement Request (Spanish Version)
- Intangibles Under Sections 1060 and 338 (IRS final rule, 1997-01-16, FR Doc. 97-656)
- Intangibles Under Sections 1060 and 338; Correction (IRS final rule, 1997-03-28, FR Doc. 97-7945)
- Integrated Hedging Transactions of Qualifying Debt (IRS final rule, 2012-09-06, FR Doc. 2012-21986)
- Integrated Hedging Transactions of Qualifying Debt (IRS final rule, 2012-09-17, FR Doc. C1-2012-21986)
- Integrated Hedging Transactions of Qualifying Debt (IRS final rule, 2015-09-08, FR Doc. 2015-22554)
- Intercompany Transactions; Manufacturer Incentive Payments (IRS final rule, 2006-05-08, FR Doc. 06-4273)
- Intercompany Transactions: Conforming Amendments to Section 446 (IRS final rule, 2002-12-16, FR Doc. 02-31614)
- Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code (IRS final rule, 2010-06-16, FR Doc. 2010-14536)
- Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code (IRS final rule, 2011-08-22, FR Doc. 2011-21164)
- Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code (IRS final rule, 2011-09-29, FR Doc. C1-2011-21164)
- Interest Capitalization Requirements for Improvements That Constitute Designated Property (IRS final rule, 2025-10-02, FR Doc. 2025-19279)
- Interest-Free Adjustments With Respect to Underpayments of Employment Taxes (IRS final rule, 2001-08-01, FR Doc. 01-19198)
- Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act (IRS final rule, 2010-06-17, FR Doc. 2010-14488)
- Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act (IRS final rule, 2010-07-19, FR Doc. 2010-17242)
- Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 Under the Patient Protection and Affordable Care Act (IRS final rule, 2010-05-13, FR Doc. 2010-11391)
- Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act (IRS final rule, 2010-07-23, FR Doc. 2010-18043)
- Interim Final Rules for Nondiscrimination in Health Coverage in the Group Market (IRS final rule, 2001-01-08, FR Doc. 01-106)
- Interim Final Rules for Nondiscrimination in Health Coverage in the Group Market (IRS final rule, 2001-03-09, FR Doc. 01-5895)
- Interim Final Rules Prohibiting Discrimination Based on Genetic Information in Health Insurance Coverage and Group Health Plans (IRS final rule, 2009-10-07, FR Doc. E9-22504)
- Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (IRS final rule, 2010-02-02, FR Doc. 2010-2167)
- Interim Rules for Group Health Plans and Health Insurance Issuers Under the Newborns' and Mothers' Health Protection Act (IRS final rule, 1998-10-27, FR Doc. 98-28442)
- Interim Rules for Health Insurance Portability for Group Health Plans (IRS final rule, 1997-04-08, FR Doc. 97-8275)
- Interim Rules for Health Insurance Portability for Group Health Plans (IRS final rule, 1997-04-08, FR Doc. 97-8933)
- Interim Rules for Health Insurance Portability for Group Health Plans; Correction (IRS final rule, 1997-06-10, FR Doc. 97-14884)
- Internal Revenue Bulletin — cb95-02.pdf
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- Internal Revenue Bulletin 2010-48
- Internal Revenue Bulletin 2010-49
- Internal Revenue Bulletin 2010-50
- Internal Revenue Bulletin 2010-51
- Internal Revenue Bulletin 2010-52
- Internal Revenue Bulletin 2011-1
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- Internal Revenue Bulletin 2011-14
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- Internal Revenue Bulletin 2011-33
- Internal Revenue Bulletin 2011-34
- Internal Revenue Bulletin 2011-35
- Internal Revenue Bulletin 2011-36
- Internal Revenue Bulletin 2011-37
- Internal Revenue Bulletin 2011-38
- Internal Revenue Bulletin 2011-39
- Internal Revenue Bulletin 2011-40
- Internal Revenue Bulletin 2011-41
- Internal Revenue Bulletin 2011-42
- Internal Revenue Bulletin 2011-43
- Internal Revenue Bulletin 2011-44
- Internal Revenue Bulletin 2011-45
- Internal Revenue Bulletin 2011-46
- Internal Revenue Bulletin 2011-47
- Internal Revenue Bulletin 2011-48
- Internal Revenue Bulletin 2011-49
- Internal Revenue Bulletin 2011-50
- Internal Revenue Bulletin 2011-51
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- Internal Revenue Bulletin 2012-27
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- Internal Revenue Bulletin 2012-30
- Internal Revenue Bulletin 2012-31
- Internal Revenue Bulletin 2012-32
- Internal Revenue Bulletin 2012-33
- Internal Revenue Bulletin 2012-34
- Internal Revenue Bulletin 2012-35
- Internal Revenue Bulletin 2012-36
- Internal Revenue Bulletin 2012-37
- Internal Revenue Bulletin 2012-38
- Internal Revenue Bulletin 2012-39
- Internal Revenue Bulletin 2012-40
- Internal Revenue Bulletin 2012-41
- Internal Revenue Bulletin 2012-42
- Internal Revenue Bulletin 2012-43
- Internal Revenue Bulletin 2012-44
- Internal Revenue Bulletin 2012-45
- Internal Revenue Bulletin 2012-46
- Internal Revenue Bulletin 2012-47
- Internal Revenue Bulletin 2012-48
- Internal Revenue Bulletin 2012-49
- Internal Revenue Bulletin 2012-50
- Internal Revenue Bulletin 2012-51
- Internal Revenue Bulletin 2012-52
- Internal Revenue Bulletin 2013-1
- Internal Revenue Bulletin 2013-2
- Internal Revenue Bulletin 2013-3
- Internal Revenue Bulletin 2013-4
- Internal Revenue Bulletin 2013-5
- Internal Revenue Bulletin 2013-6
- Internal Revenue Bulletin 2013-7
- Internal Revenue Bulletin 2013-8
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- Internal Revenue Bulletin 2013-16
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- Internal Revenue Bulletin 2013-18
- Internal Revenue Bulletin 2013-19
- Internal Revenue Bulletin 2013-20
- Internal Revenue Bulletin 2013-21
- Internal Revenue Bulletin 2013-22
- Internal Revenue Bulletin 2013-23
- Internal Revenue Bulletin 2013-24
- Internal Revenue Bulletin 2013-25
- Internal Revenue Bulletin 2013-26
- Internal Revenue Bulletin 2013-27
- Internal Revenue Bulletin 2013-28
- Internal Revenue Bulletin 2013-29
- Internal Revenue Bulletin 2013-30
- Internal Revenue Bulletin 2013-31
- Internal Revenue Bulletin 2013-32
- Internal Revenue Bulletin 2013-33
- Internal Revenue Bulletin 2013-34
- Internal Revenue Bulletin 2013-35
- Internal Revenue Bulletin 2013-36
- Internal Revenue Bulletin 2013-37
- Internal Revenue Bulletin 2013-38
- Internal Revenue Bulletin 2013-39
- Internal Revenue Bulletin 2013-40
- Internal Revenue Bulletin 2013-43
- Internal Revenue Bulletin 2013-44
- Internal Revenue Bulletin 2013-45
- Internal Revenue Bulletin 2013-46
- Internal Revenue Bulletin 2013-47
- Internal Revenue Bulletin 2013-48
- Internal Revenue Bulletin 2013-49
- Internal Revenue Bulletin 2013-50
- Internal Revenue Bulletin 2013-51
- Internal Revenue Bulletin 2013-52
- Internal Revenue Bulletin 2014-1
- Internal Revenue Bulletin 2014-2
- Internal Revenue Bulletin 2014-3
- Internal Revenue Bulletin 2014-4
- Internal Revenue Bulletin 2014-5
- Internal Revenue Bulletin 2014-6
- Internal Revenue Bulletin 2014-7
- Internal Revenue Bulletin 2014-8
- Internal Revenue Bulletin 2014-9
- Internal Revenue Bulletin 2014-10
- Internal Revenue Bulletin 2014-11
- Internal Revenue Bulletin 2014-12
- Internal Revenue Bulletin 2014-13
- Internal Revenue Bulletin 2014-14
- Internal Revenue Bulletin 2014-15
- Internal Revenue Bulletin 2014-16
- Internal Revenue Bulletin 2014-17
- Internal Revenue Bulletin 2014-18
- Internal Revenue Bulletin 2014-19
- Internal Revenue Bulletin 2014-20
- Internal Revenue Bulletin 2014-21
- Internal Revenue Bulletin 2014-22
- Internal Revenue Bulletin 2014-23
- Internal Revenue Bulletin 2014-24
- Internal Revenue Bulletin 2014-25
- Internal Revenue Bulletin 2014-26
- Internal Revenue Bulletin 2014-27
- Internal Revenue Bulletin 2014-28
- Internal Revenue Bulletin 2014-29
- Internal Revenue Bulletin 2014-30
- Internal Revenue Bulletin 2014-31
- Internal Revenue Bulletin 2014-32
- Internal Revenue Bulletin 2014-33
- Internal Revenue Bulletin 2014-34
- Internal Revenue Bulletin 2014-35
- Internal Revenue Bulletin 2014-36
- Internal Revenue Bulletin 2014-37
- Internal Revenue Bulletin 2014-38
- Internal Revenue Bulletin 2014-39
- Internal Revenue Bulletin 2014-40
- Internal Revenue Bulletin 2014-41
- Internal Revenue Bulletin 2014-42
- Internal Revenue Bulletin 2014-43
- Internal Revenue Bulletin 2014-44
- Internal Revenue Bulletin 2014-45
- Internal Revenue Bulletin 2014-46
- Internal Revenue Bulletin 2014-47
- Internal Revenue Bulletin 2014-48
- Internal Revenue Bulletin 2014-49
- Internal Revenue Bulletin 2014-50
- Internal Revenue Bulletin 2014-51
- Internal Revenue Bulletin 2014-52
- Internal Revenue Bulletin 2014-53
- Internal Revenue Bulletin 2015-1
- Internal Revenue Bulletin 2015-2
- Internal Revenue Bulletin 2015-3
- Internal Revenue Bulletin 2015-4
- Internal Revenue Bulletin 2015-5
- Internal Revenue Bulletin 2015-6
- Internal Revenue Bulletin 2015-7
- Internal Revenue Bulletin 2015-8
- Internal Revenue Bulletin 2015-9
- Internal Revenue Bulletin 2015-10
- Internal Revenue Bulletin 2015-11
- Internal Revenue Bulletin 2015-12
- Internal Revenue Bulletin 2015-13
- Internal Revenue Bulletin 2015-14
- Internal Revenue Bulletin 2015-15
- Internal Revenue Bulletin 2015-16
- Internal Revenue Bulletin 2015-17
- Internal Revenue Bulletin 2015-18
- Internal Revenue Bulletin 2015-19
- Internal Revenue Bulletin 2015-20
- Internal Revenue Bulletin 2015-21
- Internal Revenue Bulletin 2015-22
- Internal Revenue Bulletin 2015-23
- Internal Revenue Bulletin 2015-24
- Internal Revenue Bulletin 2015-25
- Internal Revenue Bulletin 2015-26
- Internal Revenue Bulletin 2015-27
- Internal Revenue Bulletin 2015-28
- Internal Revenue Bulletin 2015-29
- Internal Revenue Bulletin 2015-30
- Internal Revenue Bulletin 2015-31
- Internal Revenue Bulletin 2015-32
- Internal Revenue Bulletin 2015-33
- Internal Revenue Bulletin 2015-34
- Internal Revenue Bulletin 2015-35
- Internal Revenue Bulletin 2015-36
- Internal Revenue Bulletin 2015-37
- Internal Revenue Bulletin 2015-38
- Internal Revenue Bulletin 2015-39
- Internal Revenue Bulletin 2015-40
- Internal Revenue Bulletin 2015-41
- Internal Revenue Bulletin 2015-42
- Internal Revenue Bulletin 2015-43
- Internal Revenue Bulletin 2015-44
- Internal Revenue Bulletin 2015-45
- Internal Revenue Bulletin 2015-46
- Internal Revenue Bulletin 2015-47
- Internal Revenue Bulletin 2015-48
- Internal Revenue Bulletin 2015-49
- Internal Revenue Bulletin 2015-50
- Internal Revenue Bulletin 2015-51
- Internal Revenue Bulletin 2015-52
- Internal Revenue Bulletin 2016-1
- Internal Revenue Bulletin 2016-2
- Internal Revenue Bulletin 2016-3
- Internal Revenue Bulletin 2016-4
- Internal Revenue Bulletin 2016-5
- Internal Revenue Bulletin 2016-6
- Internal Revenue Bulletin 2016-7
- Internal Revenue Bulletin 2016-8
- Internal Revenue Bulletin 2016-9
- Internal Revenue Bulletin 2016-10
- Internal Revenue Bulletin 2016-11
- Internal Revenue Bulletin 2016-12
- Internal Revenue Bulletin 2016-13
- Internal Revenue Bulletin 2016-14
- Internal Revenue Bulletin 2016-15
- Internal Revenue Bulletin 2016-16
- Internal Revenue Bulletin 2016-17
- Internal Revenue Bulletin 2016-18
- Internal Revenue Bulletin 2016-19
- Internal Revenue Bulletin 2016-20
- Internal Revenue Bulletin 2016-21
- Internal Revenue Bulletin 2016-22
- Internal Revenue Bulletin 2016-23
- Internal Revenue Bulletin 2016-24
- Internal Revenue Bulletin 2016-25
- Internal Revenue Bulletin 2016-26
- Internal Revenue Bulletin 2016-27
- Internal Revenue Bulletin 2016-28
- Internal Revenue Bulletin 2016-29
- Internal Revenue Bulletin 2016-30
- Internal Revenue Bulletin 2016-31
- Internal Revenue Bulletin 2016-32
- Internal Revenue Bulletin 2016-33
- Internal Revenue Bulletin 2016-34
- Internal Revenue Bulletin 2016-35
- Internal Revenue Bulletin 2016-36
- Internal Revenue Bulletin 2016-37
- Internal Revenue Bulletin 2016-38
- Internal Revenue Bulletin 2016-39
- Internal Revenue Bulletin 2016-40
- Internal Revenue Bulletin 2016-41
- Internal Revenue Bulletin 2016-42
- Internal Revenue Bulletin 2016-43
- Internal Revenue Bulletin 2016-44
- Internal Revenue Bulletin 2016-45
- Internal Revenue Bulletin 2016-46
- Internal Revenue Bulletin 2016-47
- Internal Revenue Bulletin 2016-48
- Internal Revenue Bulletin 2016-49
- Internal Revenue Bulletin 2016-50
- Internal Revenue Bulletin 2016-51
- Internal Revenue Bulletin 2016-52
- Internal Revenue Bulletin 2017-1
- Internal Revenue Bulletin 2017-2
- Internal Revenue Bulletin 2017-3
- Internal Revenue Bulletin 2017-4
- Internal Revenue Bulletin 2017-5
- Internal Revenue Bulletin 2017-6
- Internal Revenue Bulletin 2017-7
- Internal Revenue Bulletin 2017-8
- Internal Revenue Bulletin 2017-9
- Internal Revenue Bulletin 2017-10
- Internal Revenue Bulletin 2017-11
- Internal Revenue Bulletin 2017-12
- Internal Revenue Bulletin 2017-13
- Internal Revenue Bulletin 2017-14
- Internal Revenue Bulletin 2017-15
- Internal Revenue Bulletin 2017-16
- Internal Revenue Bulletin 2017-17
- Internal Revenue Bulletin 2017-18
- Internal Revenue Bulletin 2017-19
- Internal Revenue Bulletin 2017-20
- Internal Revenue Bulletin 2017-21
- Internal Revenue Bulletin 2017-22
- Internal Revenue Bulletin 2017-23
- Internal Revenue Bulletin 2017-24
- Internal Revenue Bulletin 2017-25
- Internal Revenue Bulletin 2017-26
- Internal Revenue Bulletin 2017-27
- Internal Revenue Bulletin 2017-28
- Internal Revenue Bulletin 2017-29
- Internal Revenue Bulletin 2017-30
- Internal Revenue Bulletin 2017-31
- Internal Revenue Bulletin 2017-32
- Internal Revenue Bulletin 2017-33
- Internal Revenue Bulletin 2017-34
- Internal Revenue Bulletin 2017-35
- Internal Revenue Bulletin 2017-36
- Internal Revenue Bulletin 2017-37
- Internal Revenue Bulletin 2017-38
- Internal Revenue Bulletin 2017-39
- Internal Revenue Bulletin 2017-40
- Internal Revenue Bulletin 2017-41
- Internal Revenue Bulletin 2017-42
- Internal Revenue Bulletin 2017-43
- Internal Revenue Bulletin 2017-44
- Internal Revenue Bulletin 2017-45
- Internal Revenue Bulletin 2017-46
- Internal Revenue Bulletin 2017-47
- Internal Revenue Bulletin 2017-48
- Internal Revenue Bulletin 2017-49
- Internal Revenue Bulletin 2017-50
- Internal Revenue Bulletin 2017-51
- Internal Revenue Bulletin 2017-52
- Internal Revenue Bulletin 2018-1
- Internal Revenue Bulletin 2018-2
- Internal Revenue Bulletin 2018-3
- Internal Revenue Bulletin 2018-4
- Internal Revenue Bulletin 2018-5
- Internal Revenue Bulletin 2018-6
- Internal Revenue Bulletin 2018-7
- Internal Revenue Bulletin 2018-8
- Internal Revenue Bulletin 2018-9
- Internal Revenue Bulletin 2018-10
- Internal Revenue Bulletin 2018-11
- Internal Revenue Bulletin 2018-12
- Internal Revenue Bulletin 2018-13
- Internal Revenue Bulletin 2018-14
- Internal Revenue Bulletin 2018-15
- Internal Revenue Bulletin 2018-16
- Internal Revenue Bulletin 2018-17
- Internal Revenue Bulletin 2018-18
- Internal Revenue Bulletin 2018-19
- Internal Revenue Bulletin 2018-20
- Internal Revenue Bulletin 2018-21
- Internal Revenue Bulletin 2018-22
- Internal Revenue Bulletin 2018-23
- Internal Revenue Bulletin 2018-24
- Internal Revenue Bulletin 2018-25
- Internal Revenue Bulletin 2018-26
- Internal Revenue Bulletin 2018-27
- Internal Revenue Bulletin 2018-28
- Internal Revenue Bulletin 2018-29
- Internal Revenue Bulletin 2018-30
- Internal Revenue Bulletin 2018-31
- Internal Revenue Bulletin 2018-32
- Internal Revenue Bulletin 2018-33
- Internal Revenue Bulletin 2018-34
- Internal Revenue Bulletin 2018-35
- Internal Revenue Bulletin 2018-36
- Internal Revenue Bulletin 2018-37
- Internal Revenue Bulletin 2018-38
- Internal Revenue Bulletin 2018-39
- Internal Revenue Bulletin 2018-40
- Internal Revenue Bulletin 2018-41
- Internal Revenue Bulletin 2018-42
- Internal Revenue Bulletin 2018-43
- Internal Revenue Bulletin 2018-44
- Internal Revenue Bulletin 2018-45
- Internal Revenue Bulletin 2018-46
- Internal Revenue Bulletin 2018-47
- Internal Revenue Bulletin 2018-48
- Internal Revenue Bulletin 2018-49
- Internal Revenue Bulletin 2018-50
- Internal Revenue Bulletin 2018-51
- Internal Revenue Bulletin 2018-52
- Internal Revenue Bulletin 2019-1
- Internal Revenue Bulletin 2019-2
- Internal Revenue Bulletin 2019-3
- Internal Revenue Bulletin 2019-4
- Internal Revenue Bulletin 2019-5
- Internal Revenue Bulletin 2019-6
- Internal Revenue Bulletin 2019-7
- Internal Revenue Bulletin 2019-8
- Internal Revenue Bulletin 2019-9
- Internal Revenue Bulletin 2019-10
- Internal Revenue Bulletin 2019-11
- Internal Revenue Bulletin 2019-12
- Internal Revenue Bulletin 2019-13
- Internal Revenue Bulletin 2019-14
- Internal Revenue Bulletin 2019-15
- Internal Revenue Bulletin 2019-16
- Internal Revenue Bulletin 2019-17
- Internal Revenue Bulletin 2019-18
- Internal Revenue Bulletin 2019-19
- Internal Revenue Bulletin 2019-20
- Internal Revenue Bulletin 2019-21
- Internal Revenue Bulletin 2019-22
- Internal Revenue Bulletin 2019-23
- Internal Revenue Bulletin 2019-24
- Internal Revenue Bulletin 2019-25
- Internal Revenue Bulletin 2019-26
- Internal Revenue Bulletin 2019-27
- Internal Revenue Bulletin 2019-28
- Internal Revenue Bulletin 2019-29
- Internal Revenue Bulletin 2019-30
- Internal Revenue Bulletin 2019-31
- Internal Revenue Bulletin 2019-32
- Internal Revenue Bulletin 2019-33
- Internal Revenue Bulletin 2019-34
- Internal Revenue Bulletin 2019-35
- Internal Revenue Bulletin 2019-36
- Internal Revenue Bulletin 2019-37
- Internal Revenue Bulletin 2019-38
- Internal Revenue Bulletin 2019-39
- Internal Revenue Bulletin 2019-40
- Internal Revenue Bulletin 2019-41
- Internal Revenue Bulletin 2019-42
- Internal Revenue Bulletin 2019-43
- Internal Revenue Bulletin 2019-44
- Internal Revenue Bulletin 2019-45
- Internal Revenue Bulletin 2019-46
- Internal Revenue Bulletin 2019-47
- Internal Revenue Bulletin 2019-48
- Internal Revenue Bulletin 2019-49
- Internal Revenue Bulletin 2019-50
- Internal Revenue Bulletin 2019-51
- Internal Revenue Bulletin 2019-52
- Internal Revenue Bulletin 2020-1
- Internal Revenue Bulletin 2020-2
- Internal Revenue Bulletin 2020-3
- Internal Revenue Bulletin 2020-4
- Internal Revenue Bulletin 2020-5
- Internal Revenue Bulletin 2020-6
- Internal Revenue Bulletin 2020-7
- Internal Revenue Bulletin 2020-8
- Internal Revenue Bulletin 2020-9
- Internal Revenue Bulletin 2020-10
- Internal Revenue Bulletin 2020-11
- Internal Revenue Bulletin 2020-12
- Internal Revenue Bulletin 2020-13
- Internal Revenue Bulletin 2020-14
- Internal Revenue Bulletin 2020-15
- Internal Revenue Bulletin 2020-16
- Internal Revenue Bulletin 2020-17
- Internal Revenue Bulletin 2020-18
- Internal Revenue Bulletin 2020-19
- Internal Revenue Bulletin 2020-20
- Internal Revenue Bulletin 2020-21
- Internal Revenue Bulletin 2020-22
- Internal Revenue Bulletin 2020-23
- Internal Revenue Bulletin 2020-24
- Internal Revenue Bulletin 2020-25
- Internal Revenue Bulletin 2020-26
- Internal Revenue Bulletin 2020-27
- Internal Revenue Bulletin 2020-28
- Internal Revenue Bulletin 2020-29
- Internal Revenue Bulletin 2020-30
- Internal Revenue Bulletin 2020-31
- Internal Revenue Bulletin 2020-32
- Internal Revenue Bulletin 2020-33
- Internal Revenue Bulletin 2020-34
- Internal Revenue Bulletin 2020-35
- Internal Revenue Bulletin 2020-36
- Internal Revenue Bulletin 2020-37
- Internal Revenue Bulletin 2020-38
- Internal Revenue Bulletin 2020-39
- Internal Revenue Bulletin 2020-40
- Internal Revenue Bulletin 2020-41
- Internal Revenue Bulletin 2020-42
- Internal Revenue Bulletin 2020-43
- Internal Revenue Bulletin 2020-44
- Internal Revenue Bulletin 2020-45
- Internal Revenue Bulletin 2020-46
- Internal Revenue Bulletin 2020-47
- Internal Revenue Bulletin 2020-48
- Internal Revenue Bulletin 2020-49
- Internal Revenue Bulletin 2020-50
- Internal Revenue Bulletin 2020-51
- Internal Revenue Bulletin 2020-52
- Internal Revenue Bulletin 2020-53
- Internal Revenue Bulletin 2021-1
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- Internal Revenue Bulletin 2021-4
- Internal Revenue Bulletin 2021-5
- Internal Revenue Bulletin 2021-6
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- Internal Revenue Bulletin 2021-8
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- Internal Revenue Bulletin 2021-11
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- Internal Revenue Bulletin 2021-14
- Internal Revenue Bulletin 2021-15
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- Internal Revenue Bulletin 2021-18
- Internal Revenue Bulletin 2021-19
- Internal Revenue Bulletin 2021-20
- Internal Revenue Bulletin 2021-21
- Internal Revenue Bulletin 2021-22
- Internal Revenue Bulletin 2021-23
- Internal Revenue Bulletin 2021-24
- Internal Revenue Bulletin 2021-25
- Internal Revenue Bulletin 2021-26
- Internal Revenue Bulletin 2021-27
- Internal Revenue Bulletin 2021-28
- Internal Revenue Bulletin 2021-29
- Internal Revenue Bulletin 2021-30
- Internal Revenue Bulletin 2021-31
- Internal Revenue Bulletin 2021-32
- Internal Revenue Bulletin 2021-33
- Internal Revenue Bulletin 2021-34
- Internal Revenue Bulletin 2021-35
- Internal Revenue Bulletin 2021-36
- Internal Revenue Bulletin 2021-37
- Internal Revenue Bulletin 2021-38
- Internal Revenue Bulletin 2021-39
- Internal Revenue Bulletin 2021-40
- Internal Revenue Bulletin 2021-41
- Internal Revenue Bulletin 2021-42
- Internal Revenue Bulletin 2021-43
- Internal Revenue Bulletin 2021-44
- Internal Revenue Bulletin 2021-45
- Internal Revenue Bulletin 2021-46
- Internal Revenue Bulletin 2021-47
- Internal Revenue Bulletin 2021-48
- Internal Revenue Bulletin 2021-49
- Internal Revenue Bulletin 2021-50
- Internal Revenue Bulletin 2021-51
- Internal Revenue Bulletin 2021-52
- Internal Revenue Bulletin 2022-1
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- Internal Revenue Bulletin 2022-43
- Internal Revenue Bulletin 2022-44
- Internal Revenue Bulletin 2022-45
- Internal Revenue Bulletin 2022-46
- Internal Revenue Bulletin 2022-47
- Internal Revenue Bulletin 2022-48
- Internal Revenue Bulletin 2022-49
- Internal Revenue Bulletin 2022-50
- Internal Revenue Bulletin 2022-51
- Internal Revenue Bulletin 2022-52
- Internal Revenue Bulletin 2023-1
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- Internal Revenue Bulletin 2024-1
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- Internal Revenue Bulletin 2024-52
- Internal Revenue Bulletin 2025-1
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- Internal Revenue Bulletin 2026-1
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- Internal Revenue Bulletin 2026-37
- Internal Revenue Bulletin 2026-38
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- Internal Revenue Bulletin 2026-41
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
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- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 2. Information Technology
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
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- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 3. Submission Processing
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
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- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 4. Examining Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 5. Collecting Process
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 6. Human Resources Management
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 7. Rulings and Agreements
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 8. Appeals
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 9. Criminal Investigation
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy and Assurance
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 11. Communications and Liaison
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 13. Taxpayer Advocate Service
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 20. Penalty and Interest
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 21. Customer Account Services
- Internal Revenue Manual Part 22. Taxpayer Education and Assistance
- Internal Revenue Manual Part 22. Taxpayer Education and Assistance
- Internal Revenue Manual Part 22. Taxpayer Education and Assistance
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 25. Special Topics
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 30. Chief Counsel Directives Manual Administrative
- Internal Revenue Manual Part 31. Chief Counsel Directives Manual Guiding Principles
- Internal Revenue Manual Part 31. Chief Counsel Directives Manual Guiding Principles
- Internal Revenue Manual Part 31.Guiding Principles
- Internal Revenue Manual Part 31.Guiding Principles
- Internal Revenue Manual Part 31.Guiding Principles
- Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Chief Counsel Directives Manual Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers
- Internal Revenue Manual Part 33. Chief Counsel Directives Manual Legal Advice
- Internal Revenue Manual Part 33. Chief Counsel Directives Manual Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 33. Legal Advice
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Chief Counsel Directives Manual Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 34. Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Chief Counsel Directives Manual Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 35. Tax Court Litigation
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 36. Chief Counsel Directives Manual Appellate Litigation and Actions on Decision
- Internal Revenue Manual Part 37. Disclosure
- Internal Revenue Manual Part 37. Disclosure
- Internal Revenue Manual Part 37. Disclosure
- Internal Revenue Manual Part 37. Disclosure
- Internal Revenue Manual Part 37. Disclosure
- Internal Revenue Manual Part 38. Chief Counsel Directives Manual Criminal Tax
- Internal Revenue Manual Part 38. Criminal Tax
- Internal Revenue Manual Part 38. Criminal Tax
- Internal Revenue Manual Part 38. Criminal Tax
- Internal Revenue Manual Part 38. Criminal Tax
- Internal Revenue Manual Part 38. Criminal Tax
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Internal Revenue Manual Part 39. Chief Counsel Directives Manual General Legal Services
- Inversions and Related Transactions (IRS final rule, 2016-04-08, FR Doc. 2016-07300)
- Inversions and Related Transactions (IRS final rule, 2018-07-12, FR Doc. 2018-14693)
- Inversions and Related Transactions; Correction (IRS final rule, 2016-06-23, FR Doc. 2016-14648)
- Inversions and Related Transactions; Correction (IRS final rule, 2016-06-23, FR Doc. 2016-14649)
- Inversions and Related Transactions; Correction (IRS final rule, 2016-07-19, FR Doc. 2016-16470)
- Investing in Qualified Opportunity Funds (IRS final rule, 2020-01-13, FR Doc. 2019-27846)
- Investing in Qualified Opportunity Funds; Correcting Amendment (IRS final rule, 2021-08-05, FR Doc. 2021-16663)
- Investing in Qualified Opportunity Funds; Correcting Amendments (IRS final rule, 2020-04-06, FR Doc. 2020-07013)
- Investing in Qualified Opportunity Funds; Correction (IRS final rule, 2021-08-05, FR Doc. 2021-16664)
- IRS Adoption Taxpayer Identification Numbers (IRS final rule, 1997-11-24, FR Doc. 97-30550)
- IRS Adoption Taxpayer Identification Numbers (IRS final rule, 1999-09-22, FR Doc. 99-24313)
- IRS Adoption Taxpayer Identification Numbers; Correction (IRS final rule, 1998-03-18, FR Doc. 98-6927)
- IRS Truncated Taxpayer Identification Numbers (IRS final rule, 2014-07-15, FR Doc. 2014-16464)
- Issue Price Definition for Tax-Exempt Bonds (IRS final rule, 2016-12-09, FR Doc. 2016-29486)
- Kerosene Tax; Aviation Fuel Tax; Tax on Heavy Trucks and Trailers (IRS final rule, 1998-07-01, FR Doc. 98-17400)
- Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax (IRS final rule, 2000-03-31, FR Doc. 00-7351)
- Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax; Correction (IRS final rule, 2000-05-08, FR Doc. 00-11469)
- Lease Term; Exchanges of Tax-Exempt Use Property (IRS final rule, 1996-04-29, FR Doc. 96-10395)
- Levy Restrictions During Installment Agreements (IRS final rule, 2002-12-18, FR Doc. 02-31856)
- Liabilities Assumed in Certain Corporate Transactions (IRS final rule, 2001-01-04, FR Doc. 01-200)
- Liabilities Assumed in Certain Corporate Transactions (IRS final rule, 2001-09-27, FR Doc. 01-23985)
- Liabilities Assumed in Certain Corporate Transactions; Correction (IRS final rule, 2001-02-14, FR Doc. 01-3775)
- Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (IRS final rule, 2016-10-05, FR Doc. 2016-23388)
- Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 (IRS final rule, 2019-10-09, FR Doc. 2019-22031)
- Liabilities Recognized as Recourse Partnership Liabilities Under Section 752; Correction (IRS final rule, 2016-11-17, FR Doc. 2016-27516)
- Liabilities Recognized as Recourse Partnership Liabilities Under Section 752; Correction (IRS final rule, 2016-11-17, FR Doc. 2016-27517)
- Liability For Insurance Premium Excise Tax (IRS final rule, 2002-11-27, FR Doc. 02-30139)
- Liability of Third Parties Paying or Providing for Wages: Suit Period and Its Extension and Maximum Amount Recoverable (IRS final rule, 1995-08-01, FR Doc. 95-18625)
- Lifetime Charitable Lead Trusts (IRS final rule, 2001-01-05, FR Doc. 01-254)
- LIFO Recapture Under Section 1363(d) (IRS final rule, 2005-07-12, FR Doc. 05-13383)
- LIFO Recapture Under Section 1363(d); Correction (IRS final rule, 2005-08-11, FR Doc. 05-15762)
- Limitation on Deduction for Business Interest Expense (IRS final rule, 2020-09-14, FR Doc. 2020-16531)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (IRS final rule, 2019-06-18, FR Doc. 2019-12442)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (IRS final rule, 2020-08-27, FR Doc. 2020-18543)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (IRS final rule, 2020-09-25, FR Doc. C1-2020-18543)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment (IRS final rule, 2019-08-08, FR Doc. 2019-16630)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment (IRS final rule, 2020-11-13, FR Doc. 2020-23632)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction (IRS final rule, 2019-08-08, FR Doc. 2019-16631)
- Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction (IRS final rule, 2020-11-16, FR Doc. 2020-24092)
- Limitation on Use of Deconsolidation To Avoid Foreign Tax Credit Limitations (IRS final rule, 1995-11-07, FR Doc. 95-27563)
- Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5) (IRS final rule, 2003-09-04, FR Doc. 03-22458)
- Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5); Correction (IRS final rule, 2003-11-05, FR Doc. 03-27864)
- Limitation on Use of the Nonaccrual-Experience Method of Accounting Under Section 448(d)(5); Correction (IRS final rule, 2003-11-28, FR Doc. 03-29727)
- Limitations on Availability of Benefits; Correction (IRS final rule, 1996-04-01, FR Doc. 96-7770)
- Limitations on Benefits and Contributions Under Qualified Plans (IRS final rule, 2007-04-05, FR Doc. E7-5750)
- Limitations on Benefits and Contributions Under Qualified Plans; Correction (IRS final rule, 2007-05-23, FR Doc. E7-9877)
- Limitations on Benefits and Contributions Under Qualified Plans; Correction (IRS final rule, 2007-05-23, FR Doc. E7-9878)
- Limitations on Duplication of Net Built-in Losses (IRS final rule, 2013-09-03, FR Doc. 2013-21330)
- Limitations on Passive Activity Losses and Credits-Treatment of Self-Charged Items of Income and Expense (IRS final rule, 2002-08-21, FR Doc. 02-21203)
- Limitations on the Importation of Net Built-In Losses (IRS final rule, 2016-03-28, FR Doc. 2016-06227)
- Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries (IRS final rule, 2000-07-31, FR Doc. 00-18815)
- Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries (IRS final rule, 2002-12-03, FR Doc. 02-29204)
- Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries; Correction (IRS final rule, 2003-02-28, FR Doc. 03-4546)
- Lobbying Expense DeductionsDues, Allocation of Costs to Lobbying Activities, and Influencing Legislation (IRS final rule, 1995-07-21, FR Doc. 95-17913)
- Local Lodging Expenses (IRS final rule, 2014-10-01, FR Doc. 2014-23306)
- Local Lodging Expenses; Correction (IRS final rule, 2014-11-03, FR Doc. 2014-26068)
- Longevity Annuity Contracts (IRS final rule, 2014-07-02, FR Doc. 2014-15524)
- Longevity Annuity Contracts; Correction (IRS final rule, 2014-08-06, FR Doc. 2014-18547)
- Longevity Annuity Contracts; Correction (IRS final rule, 2014-08-06, FR Doc. 2014-18558)
- Loss Limitation Rules (IRS final rule, 2002-03-12, FR Doc. 02-5850)
- Loss Limitation Rules (IRS final rule, 2002-05-31, FR Doc. 02-13574)
- Loss Limitation Rules (IRS final rule, 2004-03-18, FR Doc. 04-6140)
- Loss Limitation Rules (IRS final rule, 2005-03-03, FR Doc. 05-3951)
- Loss Limitation Rules; Correction (IRS final rule, 2004-05-06, FR Doc. 04-10223)
- Loss Limitation Rules; Correction (IRS final rule, 2005-03-25, FR Doc. 05-5969)
- Losses on Small Business Stock (IRS final rule, 1995-04-28, FR Doc. 95-10424)
- Low-Income Housing Credit Allocation and Certification; Revisions (IRS final rule, 2005-11-07, FR Doc. 05-21784)
- Low-Income Housing Credit Allocation Certification; Electronic Filing (IRS final rule, 2004-01-27, FR Doc. 04-1580)
- Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer (IRS final rule, 2002-12-18, FR Doc. 02-31855)
- Magnetic Media Filing Requirements for Information Returns (IRS final rule, 1996-10-10, FR Doc. 96-25542)
- Magnetic Media Filing Requirements for Information Returns (IRS final rule, 1998-06-30, FR Doc. 98-16411)
- Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster (IRS final rule, 2021-06-11, FR Doc. 2021-12311)
- Mark to Market for Dealers in Securities (IRS final rule, 1996-12-24, FR Doc. 96-32248)
- Material Advisor Penalty for Failure To Furnish Information Regarding Reportable Transactions (IRS final rule, 2014-07-31, FR Doc. 2014-17932)
- Meals and Entertainment Expenses Under Section 274 (IRS final rule, 2020-10-09, FR Doc. 2020-21990)
- Meals and Entertainment Expenses Under Section 274; Correction (IRS final rule, 2020-12-18, FR Doc. 2020-26860)
- Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans (IRS final rule, 2009-10-15, FR Doc. E9-24284)
- Method of Accounting for Gains and Losses on Shares in Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (IRS final rule, 2016-07-08, FR Doc. 2016-16149)
- Method of Accounting for Gains and Losses on Shares in Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds; Correction (IRS final rule, 2016-09-23, FR Doc. 2016-22950)
- Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations (IRS final rule, 2011-08-01, FR Doc. 2011-19256)
- Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction (IRS final rule, 2011-08-30, FR Doc. 2011-22051)
- Methods of Signing (IRS final rule, 1996-12-12, FR Doc. 96-31363)
- Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (IRS final rule, 2025-01-14, FR Doc. 2025-00393)
- Mid-Contract Change in Taxpayer (IRS final rule, 2002-05-15, FR Doc. 02-11792)
- Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account (IRS final rule, 2001-06-19, FR Doc. 01-15255)
- Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account; Correction (IRS final rule, 2001-08-07, FR Doc. 01-19787)
- Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals (IRS final rule, 2014-11-26, FR Doc. 2014-27998)
- Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (IRS final rule, 2015-12-18, FR Doc. 2015-31866)
- Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit; Correction (IRS final rule, 2016-01-15, FR Doc. 2016-00701)
- Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy (IRS final rule, 2006-10-17, FR Doc. E6-17133)
- Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien (IRS final rule, 2006-10-17, FR Doc. E6-17140)
- Miscellaneous Provisions Relating to the Tax Treatment of Partnership Items; Procedure and Administration; OMB Control Numbers; Correction (IRS final rule, 1996-07-19, FR Doc. 96-18139)
- Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (IRS final rule, 1997-07-22, FR Doc. 97-19052)
- Misdirected Direct Deposit Refunds (IRS final rule, 2020-12-22, FR Doc. 2020-28167)
- Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092 (IRS final rule, 2014-07-18, FR Doc. 2014-17009)
- Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I) (IRS final rule, 2013-08-02, FR Doc. 2013-18702)
- Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I); Correction (IRS final rule, 2013-10-29, FR Doc. 2013-25361)
- Modernizing Regulations on Sales of Seized Property (IRS final rule, 2024-11-05, FR Doc. 2024-25464)
- Modification of Check the Box (IRS final rule, 2005-02-25, FR Doc. 05-3587)
- Modification of Discounting Rules for Insurance Companies (IRS final rule, 2019-06-17, FR Doc. 2019-12172)
- Modification of Tax Shelter Rules (IRS final rule, 2000-08-16, FR Doc. 00-20540)
- Modification of Tax Shelter Rules II (IRS final rule, 2001-08-07, FR Doc. 01-19615)
- Modification of Tax Shelter Rules III (IRS final rule, 2002-06-18, FR Doc. 02-15321)
- Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act (IRS final rule, 2011-07-06, FR Doc. 2011-16856)
- Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act (IRS final rule, 2013-09-06, FR Doc. 2013-21752)
- Modification of Treatment of Certain Health Organizations (IRS final rule, 2016-06-22, FR Doc. 2016-14784)
- Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization (IRS final rule, 2009-09-04, FR Doc. E9-21324)
- Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization (IRS final rule, 2010-01-13, FR Doc. 2010-416)
- Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization (IRS final rule, 2012-06-20, FR Doc. 2012-14979)
- Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction (IRS final rule, 2009-10-01, FR Doc. E9-23646)
- Modifications and Additions to the Unified Partnership Audit Procedures (IRS final rule, 1999-01-26, FR Doc. 99-885)
- Modifications and Additions to the Unified Partnership Audit Procedures; Hearing Cancellation (IRS final rule, 1999-04-06, FR Doc. 99-8372)
- Modifications of Bad Debts and Dealer Assignments of Notional Principal Contracts (IRS final rule, 1996-06-25, FR Doc. 96-15829)
- Modifications of Bad Debts and Dealer Assignments of Notional Principal Contracts (IRS final rule, 1998-01-29, FR Doc. 98-2093)
- Modifications of Certain Derivative Contracts (IRS final rule, 2011-07-22, FR Doc. 2011-18529)
- Modifications of Certain Derivative Contracts (IRS final rule, 2013-11-06, FR Doc. 2013-26575)
- Modifications of Certain Derivative Contracts; Correction (IRS final rule, 2011-08-19, FR Doc. 2011-21179)
- Modifications of Certain Derivative Contracts; Correction (IRS final rule, 2011-08-19, FR Doc. 2011-21180)
- Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) (IRS final rule, 2009-09-16, FR Doc. E9-22215)
- Modifications of Debt Instruments (IRS final rule, 1996-06-26, FR Doc. 96-15830)
- Modifications of Debt Instruments (IRS final rule, 2011-01-07, FR Doc. 2011-86)
- Modifications to Definition of United States Property (IRS final rule, 2012-05-11, FR Doc. 2012-11329)
- Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans (IRS final rule, 2016-09-09, FR Doc. 2016-21393)
- Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income (IRS final rule, 2008-07-03, FR Doc. E8-14919)
- Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction (IRS final rule, 2008-07-29, FR Doc. E8-17269)
- Modifications to Treatment of Aircraft and Vessel Leasing Income (IRS final rule, 2011-05-06, FR Doc. 2011-11164)
- Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2017-10-13, FR Doc. 2017-21852)
- Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2018-11-15, FR Doc. 2018-24514)
- Mortality Tables for Determining Present Value (IRS final rule, 2008-07-31, FR Doc. E8-17492)
- Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (IRS final rule, 2017-10-05, FR Doc. 2017-21485)
- Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (IRS final rule, 2023-10-20, FR Doc. 2023-23267)
- Mortgage Revenue Bonds (IRS final rule, 2005-05-23, FR Doc. 05-10163)
- Net Gift Treatment Under Section 2519 (IRS final rule, 2003-07-18, FR Doc. 03-18018)
- Net Investment Income Tax (IRS final rule, 2013-12-02, FR Doc. 2013-28410)
- Net Investment Income Tax (IRS final rule, 2019-03-29, FR Doc. 2019-06256)
- Net Investment Income Tax; Correction (IRS final rule, 2014-04-01, FR Doc. 2014-07160)
- Net Investment Income Tax; Correction (IRS final rule, 2014-04-01, FR Doc. 2014-07162)
- New Markets Tax Credit (IRS final rule, 2001-12-26, FR Doc. 01-31528)
- New Markets Tax Credit (IRS final rule, 2004-12-28, FR Doc. 04-28325)
- New Markets Tax Credit Amendments (IRS final rule, 2004-03-11, FR Doc. 04-5560)
- New Markets Tax Credit Non-Real Estate Investments (IRS final rule, 2012-09-28, FR Doc. 2012-23985)
- New Markets Tax Credit; Correction (IRS final rule, 2002-02-04, FR Doc. 02-2621)
- New Markets Tax Credit; Correction (IRS final rule, 2005-01-28, FR Doc. 05-1551)
- New Markets Tax Credit; Correction (IRS final rule, 2005-01-28, FR Doc. 05-1552)
- New Technologies in Retirement Plans (IRS final rule, 2000-02-08, FR Doc. 00-1897)
- New Technologies in Retirement Plans; Correction (IRS final rule, 2000-03-31, FR Doc. 00-5243)
- Ninety-Day Waiting Period Limitation (IRS final rule, 2014-06-25, FR Doc. 2014-14795)
- Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act (IRS final rule, 2014-02-24, FR Doc. 2014-03809)
- Nonaccrual-Experience Method of Accounting Under Section 448(d)(5) (IRS final rule, 2006-09-06, FR Doc. 06-7446)
- Nonbank Trustee Net Worth Requirements; Correction (IRS final rule, 1996-03-20, FR Doc. 96-6624)
- Noncompensatory Partnership Options (IRS final rule, 2013-02-05, FR Doc. 2013-02259)
- Noncompensatory Partnership Options (IRS final rule, 2013-03-29, FR Doc. C1-2013-02259)
- Noncompensatory Partnership Options; Correction (IRS final rule, 2013-03-25, FR Doc. 2013-06703)
- Noncompensatory Partnership Options; Correction (IRS final rule, 2013-06-13, FR Doc. 2013-14018)
- Nondiscrimination and Wellness Programs in Health Coverage in the Group Market (IRS final rule, 2006-12-13, FR Doc. 06-9557)
- Nondiscrimination and Wellness Programs in Health Coverage in the Group Market; Correction (IRS final rule, 2007-02-22, FR Doc. E7-2958)
- Nondiscrimination Requirements for Certain Defined Contribution Retirement Plans (IRS final rule, 2001-06-29, FR Doc. 01-16326)
- Notice 609 — Privacy Act Notice
- Notice 609 (SP) — Aviso sobre la Ley de Informacion Confidencial
- Notice 746 (sp) — Information About Your Notice, Penalty and Interest (Spanish version)
- Notice 784 — Could You be Personally Liable for Certain Unpaid Federal Taxes
- Notice 844 — Federal Tax Obligations of Non-Profit Corporations
- Notice 931 — Deposit Requirements for Employment Taxes
- Notice 940 (sp) — Why Do I Have to File Form W-4 with My Employer? (Spanish version)
- Notice 1421 — How Bankruptcy Affects Your Right to File a Petition in Tax Court in Response to a Notice of Deficiency
- Notice 1444-A (EN-SP) — EIP Non-Filers Outreach You May Need to Act to Claim Your Payment
- Notice and Opportunity for Hearing Before Levy (IRS final rule, 1999-01-22, FR Doc. 99-1412)
- Notice and Opportunity for Hearing Before Levy (IRS final rule, 2002-01-18, FR Doc. 02-1305)
- Notice and Opportunity for Hearing upon Filing of Notice of Lien (IRS final rule, 1999-01-22, FR Doc. 99-1414)
- Notice and Opportunity for Hearing Upon Filing of Notice of Lien (IRS final rule, 2002-01-18, FR Doc. 02-1306)
- Notice of Certain Transfers to Foreign Partnerships and Foreign Corporations (IRS final rule, 1999-02-05, FR Doc. 99-2798)
- Notice of Certain Transfers to Foreign Partnerships and Foreign Corporations; Correction (IRS final rule, 1999-04-01, FR Doc. 99-7793)
- Notice of Significant Reduction in the Rate of Future Benefit Accrual (IRS final rule, 1995-12-15, FR Doc. 95-30416)
- Notice of Significant Reduction in the Rate of Future Benefit Accrual (IRS final rule, 1998-12-14, FR Doc. 98-32925)
- Notice of Significant Reduction in the Rate of Future Benefit Accrual (IRS final rule, 2003-04-09, FR Doc. 03-8290)
- Notice of Significant Reduction in the Rate of Future Benefit Accrual; Correction (IRS final rule, 1999-03-03, FR Doc. 99-5129)
- Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual (IRS final rule, 2009-11-24, FR Doc. E9-28078)
- Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction (IRS final rule, 2009-12-23, FR Doc. E9-30535)
- Notice to Interested Parties (IRS final rule, 2002-07-19, FR Doc. 02-18020)
- Notice, Consent and Election Requirements of Sections 411(a)(11) and 417 for Qualified Retirement Plans (IRS final rule, 1998-12-18, FR Doc. 98-32938)
- Notification Requirement for Tax-Exempt Entities Not Currently Required to File (IRS final rule, 2007-11-15, FR Doc. E7-22299)
- Notification Requirement for Tax-Exempt Entities Not Currently Required To File (IRS final rule, 2009-07-23, FR Doc. E9-17478)
- Notification Requirement for Tax-Exempt Entities Not Currently Required to File; Correction (IRS final rule, 2007-11-23, FR Doc. E7-22892)
- Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction (IRS final rule, 2007-12-14, FR Doc. 07-6044)
- Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction (IRS final rule, 2007-12-14, FR Doc. E7-24114)
- Notional Principal Contracts; Swaps With Nonperiodic Payments (IRS final rule, 2015-05-08, FR Doc. 2015-11092)
- Notional Principal Contracts; Swaps With Nonperiodic Payments (IRS final rule, 2015-10-13, FR Doc. 2015-25921)
- Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction (IRS final rule, 2015-06-15, FR Doc. 2015-14622)
- Nuclear Decommissioning Funds (IRS final rule, 2007-12-31, FR Doc. E7-25223)
- Nuclear Decommissioning Funds (IRS final rule, 2010-12-23, FR Doc. 2010-32049)
- Nuclear Decommissioning Funds (IRS final rule, 2020-09-04, FR Doc. 2020-16955)
- Nuclear Decommissioning Funds; Correction (IRS final rule, 2011-01-21, FR Doc. 2011-1215)
- Nuclear Decommissioning Funds; Revised Schedules of Ruling Amounts (IRS final rule, 1998-01-20, FR Doc. 98-1177)
- Obligations of States and Political Subdivisions (IRS final rule, 1998-01-22, FR Doc. 98-716)
- Obligations of States and Political Subdivisions (IRS final rule, 2001-01-18, FR Doc. 01-1412)
- Obligations of States and Political Subdivisions (IRS final rule, 2002-09-23, FR Doc. 02-24137)
- Obligations of States and Political Subdivisions (IRS final rule, 2005-12-19, FR Doc. 05-23944)
- Obligations of States and Political Subdivisions; Correction (IRS final rule, 2001-03-06, FR Doc. 01-5282)
- Obligations of States and Political Subdivisions; Correction (IRS final rule, 2002-11-27, FR Doc. 02-30140)
- Obligations of States and Political Subdivisions; Correction (IRS final rule, 2006-01-12, FR Doc. 06-250)
- Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (IRS final rule, 2026-04-13, FR Doc. 2026-07104)
- OMB Control Numbers Assigned Pursuant to the Paperwork Reduction Act; Correction (IRS final rule, 1999-04-01, FR Doc. 99-7823)
- OMB Control Numbers Under the Paperwork Reduction Act (IRS final rule, 2001-08-20, FR Doc. 01-55516)
- OMB Control Numbers Under the Paperwork Reduction Act (IRS final rule, 2009-03-27, FR Doc. E9-6943)
- Open Meeting of the Taxpayer Advocacy Panel, E-Filing Issue Committee (IRS final rule, 2004-02-27, FR Doc. 04-4403)
- Optional 10-Year Writeoff of Certain Tax Preferences (IRS final rule, 2004-12-22, FR Doc. 04-27917)
- Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment (IRS final rule, 2019-07-11, FR Doc. 2019-14424)
- Outbound Liquidations Into Foreign Corporations (IRS final rule, 2003-07-02, FR Doc. 03-16785)
- Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business (IRS final rule, 2019-11-19, FR Doc. 2019-24985)
- Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder (IRS final rule, 2020-09-22, FR Doc. 2020-17549)
- Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code (IRS final rule, 2014-06-18, FR Doc. 2014-14265)
- Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code (IRS final rule, 2016-07-14, FR Doc. 2016-16606)
- Partner's Distributive Share (IRS final rule, 2008-05-19, FR Doc. E8-11176)
- Partner's Distributive Share (IRS final rule, 2012-12-28, FR Doc. 2012-31155)
- Partner's Distributive Share; Correction (IRS final rule, 2008-06-12, FR Doc. E8-13247)
- Partner's Distributive Share; Correction (IRS final rule, 2008-06-12, FR Doc. E8-13251)
- Partner's Distributive Share: Foreign Tax Expenditures (IRS final rule, 2004-04-21, FR Doc. 04-8704)
- Partner's Distributive Share: Foreign Tax Expenditures (IRS final rule, 2006-10-19, FR Doc. E6-17307)
- Partner's Distributive Share: Foreign Tax Expenditures; Correction (IRS final rule, 2006-12-07, FR Doc. E6-20722)
- Partners Distributive Share; Correction (IRS final rule, 2013-01-16, FR Doc. 2013-00748)
- Partnership Mergers and Divisions (IRS final rule, 2001-01-04, FR Doc. 01-202)
- Partnership Mergers and Divisions; Correction (IRS final rule, 2002-09-10, FR Doc. 02-22927)
- Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime (IRS final rule, 2018-08-09, FR Doc. 2018-17002)
- Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correcting Amendment (IRS final rule, 2019-09-04, FR Doc. 2019-19059)
- Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correction (IRS final rule, 2019-09-05, FR Doc. 2019-19126)
- Partnership Returns Required on Magnetic Media (IRS final rule, 1999-11-12, FR Doc. 99-29087)
- Partnership Transactions Involving Equity Interests of a Partner (IRS final rule, 2015-06-12, FR Doc. 2015-14405)
- Partnership Transactions Involving Equity Interests of a Partner (IRS final rule, 2018-06-08, FR Doc. 2018-12407)
- Partnership Transactions Involving Equity Interests of a Partner; Correction (IRS final rule, 2015-07-08, FR Doc. 2015-16673)
- Partnership Transactions Involving Equity Interests of a Partner; Correction (IRS final rule, 2015-07-08, FR Doc. 2015-16674)
- Partnership Transactions Involving Long-Term Contracts (IRS final rule, 2004-07-16, FR Doc. 04-15833)
- Partnership Transactions Involving Long-Term Contracts; Correction (IRS final rule, 2004-09-03, FR Doc. 04-20166)
- Partnerships; Start-Up Expenditures; Organization and Syndication Fees (IRS final rule, 2014-07-23, FR Doc. 2014-17335)
- Passive Foreign Investment Companies; Definition of Marketable Stock (IRS final rule, 2000-01-25, FR Doc. 00-1530)
- Passive Foreign Investment Companies; Definition of Marketable Stock; Correction (IRS final rule, 2000-03-24, FR Doc. 00-5237)
- Passthrough of Items of an S Corporation to its Shareholders (IRS final rule, 1999-12-22, FR Doc. 99-32697)
- Passthrough of Items of an S Corporation to its Shareholders; Correction (IRS final rule, 2000-03-09, FR Doc. 00-5244)
- Passthrough of Items of an S Corporation to Its Shareholders; Correction (IRS final rule, 2000-03-28, FR Doc. 00-6693)
- PATH Act Changes to Section 1445 (IRS final rule, 2016-02-19, FR Doc. 2016-03421)
- PATH Act Changes to Section 1445; Correction (IRS final rule, 2016-04-26, FR Doc. 2016-09666)
- Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (IRS final rule, 2010-06-28, FR Doc. 2010-15278)
- Payment by Credit Card and Debit Card (IRS final rule, 1998-12-15, FR Doc. 98-32926)
- Payment by Credit Card and Debit Card (IRS final rule, 2001-12-14, FR Doc. 01-30934)
- Payment by Credit Card and Debit Card; Correction (IRS final rule, 1999-07-07, FR Doc. 99-17063)
- Payment by Credit Card and Debit Card; Correction (IRS final rule, 2002-01-11, FR Doc. 02-661)
- Payment by Employer of Expenses for Meals and Entertainment, Club Dues, and Spousal Travel (IRS final rule, 1996-05-30, FR Doc. 96-13298)
- Payment of Excess Expenses Incurred by Purchaser in Connection With the Redemption of Real Property Under Internal Revenue Code Section 7425 (IRS final rule, 1995-06-02, FR Doc. 95-13444)
- Payments From the Presidential Primary Matching Payment Account (IRS final rule, 2008-02-14, FR Doc. 08-674)
- Payments From the Presidential Primary Matching Payment Account (IRS final rule, 2008-11-13, FR Doc. E8-26639)
- Payments Made by Reason of a Salary Reduction Agreement (IRS final rule, 2004-11-16, FR Doc. 04-25236)
- Payments Made by Reason of a Salary Reduction Agreement (IRS final rule, 2007-11-19, FR Doc. 07-5730)
- Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (IRS final rule, 2012-12-28, FR Doc. 2012-31050)
- Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated (IRS final rule, 2015-12-23, FR Doc. 2015-32146)
- Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction (IRS final rule, 2013-02-12, FR Doc. 2013-03089)
- Penalties for Underpayments of Deposits and Overstated Deposit Claims (IRS final rule, 2001-06-15, FR Doc. 01-14815)
- Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 (IRS final rule, 2015-03-31, FR Doc. 2015-07378)
- Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011; Correction (IRS final rule, 2015-04-28, FR Doc. 2015-09710)
- Permitted Elimination of Preretirement Optional Forms of Benefit (IRS final rule, 1998-06-05, FR Doc. 98-14875)
- Place for Filing (IRS final rule, 2004-09-16, FR Doc. 04-19478)
- Plan-Specific Substitute Mortality Tables for Determining Present Value (IRS final rule, 2024-07-31, FR Doc. 2024-16520)
- Political Expenditures by Section 501(c)(3) Organizations (IRS final rule, 1995-12-05, FR Doc. 95-29094)
- Portability of a Deceased Spousal Unused Exclusion Amount (IRS final rule, 2012-06-18, FR Doc. 2012-14781)
- Portability of a Deceased Spousal Unused Exclusion Amount (IRS final rule, 2015-06-16, FR Doc. 2015-14663)
- Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action (IRS final rule, 2009-01-15, FR Doc. E9-767)
- Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction (IRS final rule, 2009-12-17, FR Doc. E9-29977)
- Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction (IRS final rule, 2009-12-17, FR Doc. E9-29978)
- Pre-Filing Registration Requirements for Certain Tax Credit Elections (IRS final rule, 2023-06-21, FR Doc. 2023-12797)
- Predeceased Parent Rule (IRS final rule, 2005-07-18, FR Doc. 05-13799)
- Premium Tax Credit Regulation VI (IRS final rule, 2016-12-19, FR Doc. 2016-30037)
- Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility (IRS final rule, 1998-12-21, FR Doc. 98-33343)
- Preparer Due Diligence Requirements for Determining Earned Income Credit Eligibility (IRS final rule, 2000-10-17, FR Doc. 00-26521)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2015-10-30, FR Doc. 2015-27789)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2016-08-10, FR Doc. 2016-18925)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2020-07-17, FR Doc. 2020-15446)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2023-10-04, FR Doc. 2023-22103)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2024-05-15, FR Doc. 2024-10631)
- Preparer Tax Identification Number (PTIN) User Fee Update (IRS final rule, 2025-09-30, FR Doc. 2025-19036)
- Prescription Drug and Health Care Spending (IRS final rule, 2021-11-23, FR Doc. 2021-25183)
- Prevention of Abuse of Charitable Remainder Trusts (IRS final rule, 2001-01-05, FR Doc. 01-248)
- Privacy Act of 1974; Implementation (IRS final rule, 1997-04-22, FR Doc. 97-10288)
- Privacy Act; Implementation (IRS final rule, 1999-11-17, FR Doc. 99-30038)
- Private Foundation Disclosure Rules (IRS final rule, 2000-01-13, FR Doc. 00-278)
- Procedure and Administration (IRS final rule, 2024-01-30, FR Doc. 2024-01924)
- Procedure and Administration; Tax Shelter Registration; Correction (IRS final rule, 2008-12-02, FR Doc. E8-28525)
- Procedure for Changing a Method of Accounting Under Section 263A (IRS final rule, 1997-08-05, FR Doc. 97-20530)
- Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information (IRS final rule, 2006-02-24, FR Doc. 06-1713)
- Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information (IRS final rule, 2009-02-11, FR Doc. E9-2827)
- Prohibited Allocations of Securities in an S Corporation (IRS final rule, 2003-07-21, FR Doc. 03-18210)
- Prohibited Allocations of Securities in an S Corporation (IRS final rule, 2004-12-17, FR Doc. 04-27294)
- Prohibited Allocations of Securities in an S Corporation (IRS final rule, 2006-12-20, FR Doc. E6-21669)
- Prohibited Allocations of Securities in an S Corporation; Correction (IRS final rule, 2005-03-08, FR Doc. 05-4506)
- Property Exempt From Levy (IRS final rule, 2005-03-07, FR Doc. 05-4383)
- Property Traded on an Established Market (IRS final rule, 2012-09-13, FR Doc. 2012-22526)
- Property Transferred in Connection With the Performance of Services (IRS final rule, 2016-07-26, FR Doc. 2016-17591)
- Property Transferred in Connection With the Performance of Services Under Section 83 (IRS final rule, 2014-02-26, FR Doc. 2014-03988)
- Public Approval of Tax-Exempt Private Activity Bonds (IRS final rule, 2018-12-31, FR Doc. 2018-28371)
- Public Disclosure of Material Relating to Tax-Exempt Organizations (IRS final rule, 1999-04-09, FR Doc. 99-8638)
- Public Inspection of Material Relating to Tax-Exempt Organizations (IRS final rule, 2012-02-29, FR Doc. 2012-4740)
- Publication 1 — Your Rights As A Taxpayer
- Publication 15 — (Circular E) Employer's Tax Guide
- Publication 15 (sp) — (Circular E), Employer's Tax Guide (Spanish Version)
- Publication 15-A — Employer's Supplemental Tax Guide
- Publication 15-B — Employers Tax Guide to Fringe Benefits
- Publication 15-T — Federal Income Tax Withholding Methods
- Publication 17 — Your Federal Income Tax (For Individuals)
- Publication 17 (ru) — Your Federal Income Tax (For Individuals) (Russian Version)
- Publication 17 (sp) — Your Federal Income Tax (For Individuals) (Spanish Version)
- Publication 17 (zh-s) — Your Federal Income Tax (For Individuals) (Chinese-Simplified Version) (Chinese-Simplified Version)
- Publication 54 — Tax Guide for U.S. Citizens and Resident Aliens Abroad
- Publication 334 (ko) — Tax Guide For Small Business (For Individuals Who Use Schedule C) (Korean Version)
- Publication 334 (vie) — Tax Guide for Small Business (For Individuals Who Use Schedule C) (Vietnamese Version)
- Publication 501 — Dependents, Standard Deduction, and Filing Information
- Publication 503 — Child and Dependent Care Expenses
- Publication 510 — Excise Taxes
- Publication 514 — Foreign Tax Credit for Individuals
- Publication 517 — Social Security and Other Information for Members of the Clergy and Religious Workers
- Publication 523 — Selling Your Home
- Publication 525 — Taxable and Nontaxable Income
- Publication 526 — Charitable Contributions
- Publication 527 — Residential Rental Property (Including Rental of Vacation Homes)
- Publication 544 — Sales and Other Dispositions of Assets
- Publication 547 — Casualties, Disasters, and Thefts
- Publication 547 (vie) — Casualties, Disasters, and Thefts (Vietnamese Version)
- Publication 551 — Basis of Assets
- Publication 559 — Survivors, Executors, and Administrators
- Publication 560 — Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
- Publication 570 — Tax Guide for Individuals With Income From U.S. Territories
- Publication 575 — Pension and Annuity Income
- Publication 583 — Starting a Business and Keeping Records
- Publication 590-A — Contributions to Individual Retirement Arrangements (IRAs)
- Publication 595 — Capital Construction Fund for Commercial Fishers
- Publication 596 (ko) — Earned Income Credit (Korean Version)
- Publication 721 — Tax Guide to U.S. Civil Service Retirement Benefits
- Publication 785 — Purchase Money Mortgages and Subordination of the Federal Tax Lien
- Publication 794 — Favorable Determination Letter
- Publication 908 — Bankruptcy Tax Guide
- Publication 915 — Social Security and Equivalent Railroad Retirement Benefits
- Publication 925 — Passive Activity and At-Risk Rules
- Publication 926 — Household Employer's Tax Guide
- Publication 936 — Home Mortgage Interest Deduction
- Publication 939 — General Rule for Pensions and Annuities
- Publication 947 (ht) — Practice Before the IRS and Power of Attorney (Haitian Creole Version)
- Publication 947 (ko) — Practice Before the IRS and Power of Attorney (Korean Version)
- Publication 947 (ru) — Practice Before the IRS and Power of Attorney (Russian Version)
- Publication 947 (zh-s) — Practice Before the IRS and Power of Attorney (Chinese-Simplified Version)
- Publication 947 (zh-t) — Practice Before the IRS and Power of Attorney (Chinese-Traditional Version)
- Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication
- Publication 966 — Electronic Choices to Pay All Your Federal Taxes
- Publication 966 (SP) — Electronic Choices to Pay all Your Federal Taxes (Spanish version)
- Publication 969 — Health Savings Accounts and Other Tax-Favored Health Plans
- Publication 970 — Tax Benefits for Education
- Publication 972 — Child Tax Credit
- Publication 972 (SP) — Child Tax Credit (Spanish Version)
- Publication 974 — Premium Tax Credit (PTC)
- Publication 976 — Disaster Relief
- Publication 976 (SP) — Disaster Relief (Spanish version)
- Publication 1024 — How to Prepare Application for Certificate of Nonattachment of Federal Tax Lien
- Publication 1035 — Extending the Tax Assessment Period
- Publication 1040 — Tax and Earned Income Credit Tables
- Publication 1075 — Tax Information Security Guidelines for Federal, State and Local Agencies
- Publication 1101 — Application Package and Guidelines for Managing a TCE Program
- Publication 1136 — Statistics of Income (SOI) Bulletin, Spring 2026
- Publication 1141 — General Rules and Specifications for Substitute Forms W-2 and W-3
- Publication 1167 — General Rules and Specifications for Substitute Forms and Schedules
- Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns
- Publication 1220 — Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
- Publication 1223 — General Rules and Specifications For Substitute Forms W-2c and W-3c
- Publication 1239 — Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
- Publication 1281 — Backup Withholding for Missing and Incorrect Name/TINs (including instructions for reading tape cartridges and CD/DVD formats)
- Publication 1321 (sp) — Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or Form 1040-SR) (Spanish Version)
- Publication 1345 (sp) — Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Spanish Version)
- Publication 1450 — Instructions for Requesting a Certificate of Release of Federal Tax Lien
- Publication 1457 — Actuarial Valuations Version 4A
- Publication 1458 — Actuarial Valuations Version 4B
- Publication 1459 — Actuarial Valuations Version 4C
- Publication 1474 — Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors
- Publication 1516 — Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts
- Publication 1544 — Reporting Cash Payments of Over $10,000
- Publication 1546 — The Taxpayer Advocate Service Is Your Voice at the IRS
- Publication 1546-EZ — The Taxpayer Advocate Service Is Your Voice at the IRS
- Publication 1546-EZ (sp) — The Taxpayer Advocate Service Is Your Voice at the IRS (Spanish Version)
- Publication 1586 — Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs on Information Returns
- Publication 1586 (sp) — Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs on Information Returns (including instructions for reading CD/DVDs) (Spanish Version)
- Publication 1854 — How to prepare a Collection Information Statement (Form 433-A)
- Publication 1976 — Do you Qualify for Relief under Section 530?
- Publication 3415 — Electronic Tax Administration (ETA) Advisory Committee Annual Report to Congress
- Publication 3498 — The Examination Process
- Publication 3498-A (SP) — The Examination Process (Examinations by Mail) (Spanish version)
- Publication 3524 — ELIGIBILITY QUESTIONNAIRE FOR TAX YEAR 2025
- Publication 3536 — Motor Fuel Excise Tax EDI Guide
- Publication 3598 — What You Should Know About The Audit Reconsideration Process
- Publication 3676-A (vie) — IRS Certified Volunteers Providing Free Tax Preparation (Vietnamese Version)
- Publication 3676-A (zh-t) — IRS Certified Volunteers Providing Free Tax Preparation (Chinese-Traditional Version)
- Publication 3676-B (en-sp) — IRS Certified Volunteers Providing Free Tax Preparation (English-Spanish)
- Publication 3857 — If You Suspect False Information
- Publication 3891 — Lockbox Addresses for 2027
- Publication 3920 — Tax Relief for Victims of Terrorist Acts
- Publication 3966 (SP) — Living and Working With Disabilities (Spanish) Serie del Cicio de Vida: Viviendo Y Trabajando Con Incapacidades
- Publication 4003 — QuickAlerts Messaging System
- Publication 4012 — VITA/TCE Volunteer Resource Guide
- Publication 4012-A — VITA/TCE Volunteer Resource Guide With Updates
- Publication 4019 — Third Party Authorization, Levels of Authority
- Publication 4118 (sp) — Lots of Benefits when you set up or participate in an employee retirement plan (Spanish Version)
- Publication 4118 (vie) — Lots of Benefits when you set up or participate in an employee retirement plan (Vietnamese Version)
- Publication 4118 (zh-t) — Lots of Benefits when you set up or participate in an employee retirement plan (Chinese-Traditional Version)
- Publication 4128 — Tax Impact of Job Loss
- Publication 4128 (SP) — Tax Impact of Job Loss (Spanish Version)
- Publication 4164 — Modernized e-File (MeF) Guide for Software Developers and Transmitters
- Publication 4169 — EFTPS Tax Professional Guide
- Publication 4220 — Applying for 501(c)(3) Tax-Exempt Status
- Publication 4221-NC — Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)
- Publication 4224 — Retirement Plans Correction Programs
- Publication 4235 — Collection Advisory Offices Contact Information
- Publication 4261 — Do You Have a Foreign Financial Account?
- Publication 4261 (ko) — Do You Have a Foreign Bank Account? (Korean Version)
- Publication 4261 (sp) — Do You Have a Foreign Bank Account? (Spanish version)
- Publication 4261 (zh-t) — Do You Have a Foreign Bank Account? (Chinese-Traditional Version)
- Publication 4269 (en-mul) — Welcome! Do you require service in any language other than English? (English & Multiple Languages)
- Publication 4281 (PR) (sp) — Do you Have Children? Additional Child Tax Credit for Bona Fide Residents of Puerto Rico (Puerto Rico) (Spanish Version)
- Publication 4298 (sp) — A Federal Tax Refund may be waiting for you (Spanish Version)
- Publication 4320 — EFTPS Tool Kit
- Publication 4631 — Taxpayer Advocate Service and Your Rights
- Publication 4639 — Disclosure & Privacy Law Reference Guide
- Publication 4671 — Helping You Help Others VITA Grant Program Overview and Application Instructions
- Publication 4681 — Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals)
- Publication 4693-A — A Guide to the Enrolled Agent Program
- Publication 4695 (PR) — VITA/TCE Puerto Rico Volunteer Test
- Publication 4696 (PR) (sp) — VITA/TCE Puerto Rico Resource Guide (Spanish Version)
- Publication 4717 — EITC: Help your preparer get your tax return right with the tax credits you have earned
- Publication 4721 — Adding Automatic Enrollment to Your 401(k) Plan
- Publication 4731 — Screening Sheet for Nonbusiness Credit Card Debt Cancellation
- Publication 4731-A — Screening Sheet for Foreclosures/Abandonments and Cancellation of Mortgage Debt
- Publication 4744-B — IRS.gov/Spanish Web Site Fact Sheet
- Publication 4744-H — IRS Multilingual Websites Fact Sheet
- Publication 4750 (EN-SP) — Publication 4750 (EN-SP), Haven't filed your federal tax returns in a while? - Let's Talk!
- Publication 4756 — Foreign Student and Scholar Volunteer Tax Return Preparation
- Publication 4757 — Individual Taxpayer Identification Number (ITIN)
- Publication 4761 — Protecting Federal Tax Information: A Guide for Government Employees
- Publication 4801 — Statistics of Income, 2023 Individual Income Tax Returns Line Item Estimates
- Publication 4810 — Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
- Publication 4836 — VITA/TCE Free Tax Programs
- Publication 4836 (fr) — VITA/TCE Free Tax Programs (French Version)
- Publication 4862 — Small Business Health Care Tax Credit
- Publication 4862 (SP) — Small Business Health Care Tax Credit (Spanish version)
- Publication 4883 — Grant Programs Resource Guide for VITA Volunteer Income Tax Assistance & TCE Tax Counseling for the Elderly
- Publication 4900 — E-file and E-pay Your Heavy Highway Vehicle Use Tax
- Publication 4900 (sp) — E-file and E-pay Your Heavy Highway Vehicle Use Tax (Spanish Version)
- Publication 4921 — Tax Problems and Nowhere to Turn? Contact the Taxpayer Advocate Service
- Publication 4925 (SP) — Get Right With Your Taxes (Spanish version)
- Publication 4932 — Gaming Industry Tip Compliance Agreement (GITCA)
- Publication 4938 — Federal Tax Return Preparers: What You Should Know
- Publication 4941 (SP) — Attention Truckers - No Dyed Fuel in Highway Vehicles (Spanish)
- Publication 4944 — Do You Know Your Options?
- Publication 4982 — Tuition Statements - Information Worth Knowing
- Publication 4985 — Gaming Industry Tip Compliance Agreement - for Tipped Employees
- Publication 5035 — Partnership Returns Line Item Estimates 2023
- Publication 5039 — Terms and Conditions of Registration for Form 637
- Publication 5059 — How to Prepare A Collection Information Statement (Form 433-B)
- Publication 5067 — Voluntary Classified Settlement
- Publication 5075 — Refundable Tax Credits
- Publication 5077 — Low Income Taxpayer Clinics (LITC) Pro Bono Panel Recruitment
- Publication 5089-A — Financial Institutions - Using Volunteer Income Tax Assistance - VITA to serve the community
- Publication 5092 — Fast Track Settlement A Process Resolution of Tax Exempt and Government Entities (TE/GE) Tax Issues
- Publication 5107 — The IRS Collection Process -- Your Rights and Responsibilities
- Publication 5111 — Gaming Industry Tip Compliance Agreement (GITCA) Benefits to Participants
- Publication 5118 — Foreign Account Tax Compliance Act (FATCA) Online Registration User Guide
- Publication 5120 — Premium Tax Credit
- Publication 5120 (zh-s) — Premium Tax Credit (Chinese-Simplified version)
- Publication 5123 — Got a tax bill you can't pay?
- Publication 5136 — IRS Services Guide
- Publication 5138 — Quick Reference Guide for Public Employers
- Publication 5153 — Appeal Procedures - Adverse Determination Letter on Qualification of a Retirement Plan
- Publication 5164-A — Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)
- Publication 5169 — Taxpayer Bill of Rights
- Publication 5170 — Taxpayer Bill of Rights
- Publication 5172 (SP) — Facts about Health Coverage Exemptions (Spanish Version)
- Publication 5176 — VITA/TCE Partner Template Toolkit
- Publication 5189 — FATCA Reports International Compliance Management Model (ICMM) Notifications User Guide
- Publication 5190 — FATCA International Data Exchange Service (IDES) User Guide
- Publication 5227 — A Guide to the Annual Filing Season Program
- Publication 5230 — Communicating Comfortably with Blind or Visually Impaired Persons
- Publication 5241 — IRS Whistleblower Office Fiscal Year Annual Report
- Publication 5247 — Volunteer Income Tax Assistance (VITA) Terms and Conditions
- Publication 5248 — IRS Form 990-N Electronic Filing System (e-Postcard) User Guide
- Publication 5252 — Enroll in the IRS eLevy Program today
- Publication 5256 (ZH-T) — You May Need to Renew Your Expiring ITIN (Chinese-Traditional Version)
- Publication 5258 — Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide
- Publication 5279 — Your Pathway to Becoming an Enrolled Agent Starts Here
- Publication 5293 — Protect Your Clients; Protect Yourself - Data Security Resource Guide for Tax Professionals
- Publication 5293 (SP) — Protect Your Clients Protect Yourself - Data Security Resource Guide for Tax Professionals (Spanish Version)
- Publication 5294 (EN-SP) — Protect Your Clients Protect yourself (English-Spanish Version)
- Publication 5296 — Comprehensive Taxpayer Attitude Survey (CTAS) Executive Report
- Publication 5299 — VITA/TCE Quality Review Refresher
- Publication 5300 — Transfer Pricing Examination Process
- Publication 5313 — Tax Exempt & Government Entities (TE/GE) Program Letter
- Publication 5331 — Nonprofit Charitable and Other Tax-Exempt Organizations
- Publication 5337 — Individual Noncash Charitable Contributions, Tax Year 2023
- Publication 5338 — Partnerships Returns OneSheet
- Publication 5346 — Instructions for Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c)
- Publication 5348 — Get Ready to File
- Publication 5348 (ko) — Get Ready to File (Korean Version)
- Publication 5348 (ru) — Get Ready to File (Russian Version)
- Publication 5348 (sp) — Get Ready to File (Spanish Version)
- Publication 5348 (vie) — Get Ready to File (Vietnamese Version)
- Publication 5348 (zh-s) — Get Ready to File (Chinese-Simplified Version)
- Publication 5348 (zh-t) — Get Ready to File (Chinese-Traditional Version)
- Publication 5348-A — Get Ready To File Taxes
- Publication 5348-A (ht) — Get Ready to File Taxes (Haitian Creole Version)
- Publication 5348-A (ru) — Get Ready to File Taxes (Russian Version)
- Publication 5348-A (sp) — Get Ready to File Taxes (Spanish Version)
- Publication 5348-A (vie) — Get Ready to File Taxes (Vietnamese Version)
- Publication 5348-A (zh-s) — Get Ready to File Taxes (Chinese-Simplified Version)
- Publication 5348-A (zh-t) — Get Ready to File Taxes (Chinese-Traditional Version)
- Publication 5349 (ht) — Year-Round Tax Planning Is For Everyone (Haitian Creole Version)
- Publication 5349 (ko) — Year-Round Tax Planning is for Everyone (Korean Version)
- Publication 5349 (ru) — Year-Round Tax Planning is for Everyone (Russian Version)
- Publication 5349 (sp) — Year-Round Tax Planning is for Everyone (Spanish Version)
- Publication 5349 (vie) — Year-Round Tax Planning is for Everyone (Vietnamese Version)
- Publication 5349 (zh-s) — Year-Round Tax Planning is for Everyone (Chinese-Simplified Version)
- Publication 5349 (zh-t) — Year-Round Tax Planning is for Everyone (Chinese-Traditional Version)
- Publication 5349-A — Year-Round Planning for Taxes
- Publication 5349-A (ht) — Year-Round Planning for Taxes (Haitian Creole Version)
- Publication 5349-A (ko) — Year-Round Planning for Taxes (Korean Version)
- Publication 5349-A (ru) — Year-Round Planning for Taxes (Russian Version)
- Publication 5349-A (sp) — Year-Round Planning for Taxes (Spanish Version)
- Publication 5349-A (zh-s) — Year Round Planning for Taxes (Chinese-Simplified Version)
- Publication 5349-A (zh-t) — Year-Round Planning for Taxes (Chinese-Traditional Version)
- Publication 5360 — Paycheck Checkup using the IRS Tax Withholding Estimator
- Publication 5360 (sp) — Paycheck Checkup using the IRS Tax Withholding Estimator (Spanish Version)
- Publication 5362 — Fact Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers
- Publication 5367 (en-sp) — Identity Protection PIN Opt-In Program for Taxpayers (English & Spanish)
- Publication 5368 — Federal Gift Tax Statistics
- Publication 5374 — Fact Sheet for SPEC Employees Link and Learn Taxes Certification Reports
- Publication 5376-B — TCE Grant Reporting Requirements
- Publication 5379 — Fact Sheet: Frequently Asked Questions Link & Learn Taxes Volunteer Certification Test for SPEC Partners and Employees
- Publication 5384 — Statistics of Income Program Documentation: Data Items by Forms and Schedules, Program Year 2024
- Publication 5385 — Individual Information Returns Line Item Estimates
- Publication 5395 — Fact Sheet for SPEC Partners VITA/TCE Scope and Product Change Requests
- Publication 5412-L (SP) — Follow IRS Social Media & Sign Up for e-News (Spanish Version)
- Publication 5414 — Fact Sheet: Minimum Returns Required for Tax Preparation Software for SPEC Partners
- Publication 5420 — Economic Impact Payments and Coronavirus Tax Relief: A Toolkit for Partners
- Publication 5420 (SP) — Economic Impact Payments and Coronavirus Tax Relief: A Toolkit for Partners (Spanish Version)
- Publication 5423 (KO) — Tax-related Identity Theft (Korean Version)
- Publication 5423 (VIE) — Tax-related Identity Theft (Vietnamese Version)
- Publication 5423 (ZH-T) — Tax-related Identity Theft (Chinese-Traditional Version)
- Publication 5424 — Income Tax Guide for Native American Individuals and Sole Proprietors
- Publication 5425 — Taxpayer Digital Communication Secure File Sharing - Secure Messaging
- Publication 5428 — Fact Sheet: Becoming a Certifying Acceptance Agent (CAA) for SPEC Partners
- Publication 5433-C — Working Virtually: Part 4 - Avoid Phishing Scams
- Publication 5433-C (SP) — Working Virtually: Part 4 - Avoid Phishing Scams (Spanish Version)
- Publication 5439 — Municipal Bonds One Sheet
- Publication 5447 — How to Close a Sole Proprietorship
- Publication 5447 (SP) — How to Close a Sole Proprietorship (Spanish Version)
- Publication 5451 — VITA/TCE Volunteer Orientation
- Publication 5451 (sp) — VITA/TCE Volunteer Orientation (Spanish Version)
- Publication 5451-A (sp) — VITA/TCE Volunteer Orientation (With Notes) (Spanish Version)
- Publication 5461 (sp) — Protect personal and financial information online (Spanish Version)
- Publication 5461 (zh-s) — Protect personal and financial information online (Chinese-Simplified Version)
- Publication 5461-B (zh-s) — Get an Identity Protection Pin (Chinese-Simplified Version)
- Publication 5461-C (sp) — Businesses should watch out for tax-related scams and implement safeguards (Spanish Version)
- Publication 5461-C (zh-s) — Businesses should put in place safeguards and watch out for tax-related scams (Chinese-Simplified Version)
- Publication 5461-D (zh-s) — Tax professionals should review their security protocols (Chinese-Simplified Version)
- Publication 5461-E — Be aware of scammers who use fake charities to get sensitive information
- Publication 5461-E (sp) — Be aware of scammers who use fake charities to get sensitive information (Spanish Version)
- Publication 5461-E (zh-s) — Be aware of scammers who use fake charities to get sensitive information (Chinese-Simplified)
- Publication 5461-F — Use digital signatures to submit IRS forms and review account details on secure portal
- Publication 5461-F (sp) — Use digital signatures to submit IRS forms and review account details on secure portal (Spanish Version)
- Publication 5461-F (zh-s) — Use digital signatures to submit IRS forms and review account details on secure portal (Chinese-Simplified Version)
- Publication 5462 — Fact Sheet: TaxSlayer Software Ordering Guidance for SPEC Partners
- Publication 5464 — Conservation Easement Audit Technique Guide
- Publication 5484 — Careers at the IRS - Independent Office of Appeals General Recruitment
- Publication 5486-A — It's Not Too Late to Claim the 2020 & 2021 Recovery Rebate Credit When You Don't Normally File a Tax Return
- Publication 5486-A (sp) — It's Not Too Late to Claim the 2020 & 2021 Recovery Rebate Credit When You Don't Normally File a Tax Return (Spanish Version)
- Publication 5486-A (zh-s) — It's not too Late to claim the 2020 & 2021 Recovery Rebate Credit when you don't normally file a tax return (Chinese-Simplified Version)
- Publication 5498 — Individual Retirement Arrangements OneSheet
- Publication 5503 — Fact Sheet: IRS Loaned Equipment for VITA/TCE Partners
- Publication 5506-B — Volunteer Income Tax Assistance (VITA) College and University Symposium
- Publication 5520 (ko) — How Businesses Determine if a Worker is an Employee or Independent Contractor (Korean Version)
- Publication 5520 (ru) — How Businesses Determine if a Worker is an Employee or Independent Contractor (Russian Version)
- Publication 5520 (vie) — How Businesses Determine if a Worker is an Employee or Independent Contractor (Vietnamese Version)
- Publication 5520 (zh-s) — How Businesses Determine if a Worker is an Employee or Independent Contractor (Chinese-Simplified Version)
- Publication 5520 (zh-t) — How Businesses Determine if a Worker is an Employee or Independent Contractor (Chinese-Traditional Version)
- Publication 5533 — Access Your IRS Individual Online Account
- Publication 5533 (sp) — Access Your IRS Individual Online Account (Spanish Version)
- Publication 5533-B (sp) — Manage authorizations in real-time with Tax Pro Account (Spanish Version)
- Publication 5534-A — 2021 Advance Child Tax Credit Payments start July 15
- Publication 5534-A (ru) — 2021 Advance Child Tax Credit Payments start July 15 (Russian Version)
- Publication 5534-A (sp) — 2021 Advance Child Tax Credit Payments start July 15 (Spanish Version)
- Publication 5534-A (vie) — 2021 Advance Child Tax Credit Payments start July 15 (Vietnamese Version)
- Publication 5534-A (zh-t) — 2021 Advance Child Tax Credit Payments start July 15 (Chinese-Traditional Version)
- Publication 5534-B — Advanced Payments of the 2021 Child Tax Credit - The Basics
- Publication 5534-B (ht) — Advanced Payments of the 2021 Child Tax Credit - The Basics (Haitian Creole Version)
- Publication 5534-B (ko) — Advanced Payments of the 2021 Child Tax Credit - The Basics (Korean Version)
- Publication 5534-B (ru) — Advanced Payments of the 2021 Child Tax Credit - The Basics (Russian Version)
- Publication 5534-B (sp) — Advanced Payments of the 2021 Child Tax Credit - The Basics (Spanish Version)
- Publication 5545 (sp) — Protect Your Clients: Tips for Tax Pros to Combat Identity Theft (Spanish Version)
- Publication 5547 — Job Aid: IRS Over-the-Phone Interpreter (OPI) Service for SPEC Partners, Site Coordinators & Employees
- Publication 5566 — Fact Sheet: Ordering Procedures for VITA/TCE Training and Site Materials for Partners and Volunteers
- Publication 5579 — Exempt Organizations Technical Guide TG 3-21: Private Operating Foundations - IRC Section 4942(j)(3)
- Publication 5581 — Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942
- Publication 5582 — Exempt Organizations Technical Guide TG 60 Taxes on Excess Business Holdings IRC 4943
- Publication 5584 — Exempt Organizations Technical Guide TG 61 Excise Taxes on Investments which Jeopardize Charitable Purposes IRC 4944
- Publication 5585 (sp) — Child-Related 2021 Tax Credits (Spanish version)
- Publication 5586 — Base Erosion and Anti-Abuse Tax (BEAT)
- Publication 5589 — FY21 OMB 1545-0123 Rebaseline
- Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945
- Publication 5594 — Standard Postal Service State Abbreviations and ZIP Codes
- Publication 5601 — Foreign Controlled Domestic Corporations
- Publication 5629 — Fact Sheet: TaxSlayer Pro Closeout/Backup Procedures for SPEC Partners
- Publication 5637 — The Office of Professional Responsibility's Accomplishment Report
- Publication 5643 (ht) — Virtual Currency (Haitian Creole Version)
- Publication 5643 (ko) — Virtual Currency (Korean Version)
- Publication 5643 (ru) — Virtual Currency (Russian Version)
- Publication 5643 (zh-s) — Virtual Currency (Chinese-Simplified Version)
- Publication 5643 (zh-t) — Virtual Currency (Chinese-Traditional Version)
- Publication 5645 — Transactions of Foreign-Owned Domestic Corporations
- Publication 5646 — Annual Filing Season Program Participants Continuing Education Requirements
- Publication 5647 — Petroleum Refining Audit Technique Guide
- Publication 5648 — Security Summit Membership Criteria
- Publication 5649 (PR) — Many Residents of Puerto Rico Are Newly Eligible for the Child Tax Credit (Puerto Rico)
- Publication 5649 (PR) (sp) — Many Residents of Puerto Rico Are Newly Eligible for the Child Tax Credit (Puerto Rico) (Spanish Version)
- Publication 5650 (PR) — More families in Puerto Rico can now receive a tax credit of up to $3,600 for each qualifying child (Puerto Rico)
- Publication 5650 (PR) (sp) — More families in Puerto Rico can now receive a tax credit of up to $3,600 for each qualifying child (Puerto Rico) (Spanish Version)
- Publication 5651 — Still need to File a 2022 Tax Return?
- Publication 5654 — Country-by-Country Report, Tax Year 2022
- Publication 5658 — Expanded IRS voice bot options help taxpayers set up or modify a payment plan
- Publication 5708 — Creating a Written Information Security Plan for your Tax & Accounting Practice
- Publication 5709 — How to Create a Written Information Security Plan for Data Safety
- Publication 5709 (sp) — How to Create a Written Information Security Plan for Data Safety (Spanish Version)
- Publication 5712 — Capitalization of Tangible Property Audit Technique Guide
- Publication 5719 — Information Returns Intake System (IRIS) Test Package for Information Returns
- Publication 5724 — Credit for Used Clean Vehicles
- Publication 5724-A — Credit for Clean Vehicles
- Publication 5724-F — Credit for Commercial Clean Vehicles
- Publication 5724-I — Clean Vehicle Credits Toolkit
- Publication 5726 — Individual Taxpayer Identification Number Acceptance Agents Training
- Publication 5726 — Individual Taxpayer Identification Number Acceptance Agents Training
- Publication 5731 — Start e-filing Forms 1099 with the Information Returns Intake System
- Publication 5731 (sp) — Start e-filing Forms 1099 with the Information Returns Intake System (Spanish Version)
- Publication 5788 — IRS Report to Congress: Inflation Reduction Act §10301(1)(B) IRS-run Direct e-File Tax Return System
- Publication 5797 — Home Energy Tax Credits
- Publication 5797 (sp) — Home Energy Tax Credits (Spanish Version)
- Publication 5801-A — Tips & Resources for Military Spouse Entrepreneurs
- Publication 5811 — Child Tax Credit (CTC)
- Publication 5812 — Tax-Exempt Organizations Unrelated Business Income Tax
- Publication 5817-G (sp) — Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits (Spanish Version)
- Publication 5818 — High-Income Tax Returns
- Publication 5819 — Individual Income Tax Return Data, Form 1040, Schedule E, Partnerships and S Corporations Net Income (Less Loss)
- Publication 5830 — Modernized e-File (MeF) IS State and Trading Partners Reference Guide
- Publication 5832 — Energy Efficient Commercial Buildings Deduction
- Publication 5839 — IRS Digital Assets Initiative Overview
- Publication 5844 (en-sp) — Got Kids? Welcome Back to School!
- Publication 5845 — Do you need a new Employer Identification Number?
- Publication 5851 — New Parents Check eligibility for these tax credits and deductions
- Publication 5851 (sp) — New Parents Check eligibility for these tax credits and deductions (Spanish Version)
- Publication 5851 (zh-s) — New Parents Check eligibility for these tax credits and deductions (Chinese-Simplified Version)
- Publication 5854 — 5 Things to Know About Divorce and Taxes
- Publication 5854 (sp) — 5 Things to Know About Divorce and Taxes (Spanish Version)
- Publication 5858 — Educational assistance programs can be used to help pay workers' student loans
- Publication 5865 — Clean Vehicle Credit Transfer
- Publication 5866 — NEW Clean Vehicle Tax Credit Checklist
- Publication 5866 (sp) — New Clean Vehicle Tax Credit Checklist (Spanish Version)
- Publication 5867-B — Clean Vehicle Dealer and Seller Energy Credits Online Registration: Return Vehicles (For Dealers)
- Publication 5868 — Starting a new business? Choose a business structure
- Publication 5886 (sp) — Clean Energy Tax Incentives for businesses (Spanish Version)
- Publication 5886-A (sp) — Clean Energy Tax Incentives for Individuals (Spanish Version)
- Publication 5887 — Employee Retention Credit Eligibility Checklist: Help with avoiding or resolving an incorrect claim
- Publication 5893 — Exempt Organizations Technical Guide TG 14: State-Chartered Credit Unions and Mutual Reserve Funds – IIRC Section 501(c)(14)
- Publication 5894 — Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax
- Publication 5895 (vie) — Who Do You Trust to Prepare Your Return? (Vietnamese Version)
- Publication 5895 (zh-t) — Who Do You Trust to Prepare Your Return? (Chinese-Traditional Version)
- Publication 5899 — Clean Vehicle Credit Transfer: Information you need to provide to the registered dealer
- Publication 5899 (sp) — Clean Vehicle Credit Transfer: Information you need to provide to the registered dealer (Spanish Version)
- Publication 5903 — IRIS App for TCC Tutorial
- Publication 5904 — IRS Business Tax Account
- Publication 5904 (sp) — IRS Business Tax Account (Spanish Version)
- Publication 5911 — IR App for TCC Tutorial
- Publication 5924 — Tips to Help Small Businesses Choose a Tax Preparer
- Publication 5945 — Affordable Care Act (ACA) App for TCC Tutorial
- Publication 5964 — Employer-Provided Childcare Tax Credit
- Publication 5967 — Energy Efficient Home Improvements Credit (25C)
- Publication 5967 (sp) — Important Information for Consumers: Energy Efficient Home Improvement Credits (25C) (Spanish Version)
- Publication 5973 — Should I visit a Taxpayer Assistance Center?
- Publication 5973 (sp) — Should I visit a Taxpayer Assistance Center? (Spanish Version)
- Publication 5975 — Golden Parachute Payments Guide
- Publication 5998 — Do you qualify for the Earned Income Tax Credit?
- Publication 5998 (sp) — Do you qualify for the Earned Income Tax Credit? (Spanish Version)
- Publication 6011 (sp) — Refundable Tax Credits Bundle (Spanish Version)
- Publication 6011 (zh-s) — Refundable Tax Credits Bundle (Chinese-Simplified Version)
- Publication 6027 — Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit
- Publication 6027 (sp) — Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property (Spanish Version)
- Publication 6028 — Businesses and the Alternative Fuel Vehicle Refueling Property Credit
- Publication 6028 (sp) — Businesses and the Alternative Fuel Vehicle Refueling Property Credit (Spanish Version)
- Publication 6029 — Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit
- Publication 6029 (sp) — Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit (Spanish Version)
- Publication 6041 — Tax Credits for Employers
- Publication 6046 — Energy Efficient Home Improvement Credit Qualified Manufacturers: Registration Guide
- Publication 6048 — Fact Sheet: IRS Direct File - SPEC Partner Opportunities for SPEC Partners and Employees
- Publication 6058 — 48(e) Applicant User Guide
- Publication 6160 — IRS Tax Pro Account: The Shift To Paperless
- Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
- Publication 6169 — Prevailing Wage and Apprenticeship (PWA) Payments - Interest Computation for Filing Season 2026
- Publication 6186 — Calendar Year Return Projections for the United States and IRS Campuses 2025 Update
- Publication 6186-A — Calendar Year Projections for the United States and IRS Campuses
- Publication 6187 — Calendar Year Projections of Individual Returns by Major Processing Categories
- Publication 6187-A — Calendar Year Projections of Individual Returns by Major Processing Categories
- Publication 6388 — Employee Benefit Plans: Explanation No. 1 Minimum Participation Standards
- Publication 6389 — Employee Benefit Plans: Explanation No. 2 Minimum Vesting Standards Defined Contribution Plan
- Publication 6391 — Employee Benefit Plans: Explanation No. 3 Joint and Survivor Determination of Qualification
- Publication 6392 — Employee Benefit Plans: Explanation No. 4 Miscellaneous Provisions
- Publication 7002 — Employee Benefit Plans: Explanation No. 7 Top-Heavy Requirements
- Publication TD CIR 230 — Regulations Governing Practice before the Internal Revenue Service
- Publication TD CIR 230 (sp) — Circular 230 (Spanish Version) Regulations Governing Practice before the Internal Revenue Service
- Purchase Price Allocation In Deemed and Actual Asset Acquisitions; Correction (IRS final rule, 2001-03-30, FR Doc. 01-7934)
- Purchase Price Allocations in Deemed and Actual Asset Acquisitions (IRS final rule, 2000-01-07, FR Doc. 00-7)
- Purchase Price Allocations in Deemed and Actual Asset Acquisitions (IRS final rule, 2001-02-13, FR Doc. 01-981)
- Qualified Amended Returns (IRS final rule, 2005-03-02, FR Doc. 05-3950)
- Qualified Amended Returns (IRS final rule, 2007-01-09, FR Doc. E6-22645)
- Qualified Amended Returns; Correction (IRS final rule, 2005-06-23, FR Doc. 05-12385)
- Qualified Amended Returns; Correction (IRS final rule, 2005-06-23, FR Doc. 05-12386)
- Qualified Amended Returns; Correction (IRS final rule, 2005-07-28, FR Doc. 05-14902)
- Qualified Business Income Deduction (IRS final rule, 2019-02-08, FR Doc. 2019-01025)
- Qualified Business Income Deduction (IRS final rule, 2020-06-25, FR Doc. 2020-11832)
- Qualified Business Income Deduction; Correction (IRS final rule, 2019-04-17, FR Doc. 2019-07651)
- Qualified Business Income Deduction; Correction (IRS final rule, 2019-04-17, FR Doc. 2019-07652)
- Qualified Films Under Section 199 (IRS final rule, 2008-03-07, FR Doc. E8-4575)
- Qualified Interests (IRS final rule, 2005-02-25, FR Doc. 05-3589)
- Qualified Lessee Construction Allowances for Short-Term Leases (IRS final rule, 2000-09-05, FR Doc. 00-22669)
- Qualified Long-Term Care Insurance Contracts (IRS final rule, 1998-12-10, FR Doc. 98-32759)
- Qualified Nonpersonal Use Vehicles (IRS final rule, 2010-05-19, FR Doc. 2010-11767)
- Qualified Nonrecourse Financing Under Section 465(b)(6) (IRS final rule, 1998-08-04, FR Doc. 98-20801)
- Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (IRS final rule, 2007-08-02, FR Doc. E7-14852)
- Qualified Small Business Stock (IRS final rule, 1997-12-31, FR Doc. 97-33987)
- Qualified Subchapter S Trust Election for Testamentary Trust; Correction (IRS final rule, 2003-10-23, FR Doc. 03-26802)
- Qualified Subchapter S Trust Election for Testamentary Trusts (IRS final rule, 2003-07-17, FR Doc. 03-18040)
- Qualified Transportation Fringe Benefits (IRS final rule, 2001-01-11, FR Doc. 01-294)
- Qualified Transportation Fringe Benefits; Correction (IRS final rule, 2001-04-06, FR Doc. 01-8137)
- Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274 (IRS final rule, 2020-12-16, FR Doc. 2020-27505)
- Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274; Correction (IRS final rule, 2021-04-23, FR Doc. 2021-08392)
- Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274; Correction (IRS final rule, 2021-04-28, FR Doc. 2021-08391)
- Qualified Zone Academy Bonds (IRS final rule, 1998-01-07, FR Doc. 98-21)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions (IRS final rule, 1999-07-01, FR Doc. 99-16621)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions (IRS final rule, 2000-09-26, FR Doc. 00-24588)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions (IRS final rule, 2007-07-16, FR Doc. E7-13665)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions (IRS final rule, 2010-07-30, FR Doc. 2010-18678)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2007-09-14, FR Doc. E7-18180)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2007-09-14, FR Doc. E7-18186)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2007-10-17, FR Doc. E7-20488)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2007-10-24, FR Doc. E7-20859)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2010-08-25, FR Doc. C1-2010-21045)
- Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction (IRS final rule, 2010-08-25, FR Doc. C1-2010-21046)
- Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (IRS final rule, 2017-01-24, FR Doc. 2017-01208)
- Railroad Track Maintenance Credit (IRS final rule, 2006-09-08, FR Doc. E6-14858)
- Railroad Track Maintenance Credit (IRS final rule, 2007-11-13, FR Doc. E7-22142)
- Railroad Track Maintenance Credit; Correction (IRS final rule, 2006-12-08, FR Doc. E6-20740)
- Railroad Track Maintenance Credit; Correction (IRS final rule, 2006-12-08, FR Doc. E6-20799)
- Real Estate Mortgage Investment Conduits (IRS final rule, 1995-08-17, FR Doc. 95-20319)
- Real Estate Mortgage Investment Conduits (IRS final rule, 2002-07-19, FR Doc. 02-18021)
- Real Estate Mortgage Investment Conduits (IRS final rule, 2005-02-25, FR Doc. 05-3697)
- Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees (IRS final rule, 2004-05-11, FR Doc. 04-10684)
- Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters (IRS final rule, 2000-06-16, FR Doc. 00-15050)
- Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans (IRS final rule, 2009-09-08, FR Doc. E9-21453)
- Recapture of Certain Excess Employment Tax Credits Under COVID-19 Legislation (IRS final rule, 2023-07-26, FR Doc. 2023-15690)
- Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (IRS final rule, 2021-09-10, FR Doc. 2021-19524)
- Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction (IRS final rule, 2023-03-09, FR Doc. 2023-04828)
- Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act (IRS final rule, 2020-07-29, FR Doc. 2020-16302)
- Receipt of Multiple Notices With Respect to Incorrect Taxpayer Identification Numbers (IRS final rule, 2003-04-29, FR Doc. 03-10403)
- Recharacterizing Financing Arrangements Involving Fast-Pay Stock (IRS final rule, 2000-01-10, FR Doc. 00-114)
- Recharacterizing Financing Arrangements Involving Fast-Pay Stock; Correction (IRS final rule, 2000-03-28, FR Doc. 00-5235)
- Recognition and Deferral of Section 987 Gain or Loss (IRS final rule, 2016-12-08, FR Doc. 2016-28380)
- Recognition and Deferral of Section 987 Gain or Loss (IRS final rule, 2019-05-13, FR Doc. 2019-09552)
- Recognition and Deferral of Section 987 Gain or Loss; Correction (IRS final rule, 2019-07-01, FR Doc. 2019-13615)
- Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates (IRS final rule, 2001-07-20, FR Doc. 01-17972)
- Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property (IRS final rule, 1995-12-26, FR Doc. 95-30870)
- Recognition of Gain or Loss by Contributing Partner on Distribution of Contributed Property or Other Property; Correction (IRS final rule, 1996-02-27, FR Doc. 96-4177)
- Recourse Partnership Liabilities and Related Party Rules (IRS final rule, 2024-12-02, FR Doc. 2024-27840)
- Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income (IRS final rule, 2010-03-01, FR Doc. 2010-4126)
- Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income (IRS final rule, 2013-02-27, FR Doc. 2013-04680)
- Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income; Correction (IRS final rule, 2019-11-22, FR Doc. 2019-25346)
- Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal Residence (IRS final rule, 2002-12-24, FR Doc. 02-32280)
- Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal Residence (IRS final rule, 2004-08-16, FR Doc. 04-18714)
- Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals (IRS final rule, 2006-12-12, FR Doc. E6-21031)
- Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals (IRS final rule, 2009-12-14, FR Doc. E9-29635)
- Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) (IRS final rule, 2007-12-21, FR Doc. E7-24782)
- Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) (IRS final rule, 2011-04-07, FR Doc. 2011-8229)
- Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction (IRS final rule, 2008-03-21, FR Doc. E8-5683)
- Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction (IRS final rule, 2008-03-21, FR Doc. E8-5685)
- Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction (IRS final rule, 2011-05-12, FR Doc. 2011-11580)
- Reduction of Tax Attributes Due to Discharge of Indebtedness (IRS final rule, 2003-07-18, FR Doc. 03-18145)
- Reduction of Tax Attributes Due to Discharge of Indebtedness (IRS final rule, 2004-05-11, FR Doc. 04-10571)
- Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction (IRS final rule, 2003-08-22, FR Doc. 03-21469)
- Reduction of Tax Attributes Due to Discharge of Indebtedness; Correction (IRS final rule, 2003-10-01, FR Doc. 03-24912)
- Reduction or Suspension of Safe Harbor Contributions (IRS final rule, 2013-11-15, FR Doc. 2013-27452)
- Refund of Mistaken Contributions and Withdrawal Liability Payments (IRS final rule, 2002-07-22, FR Doc. 02-18019)
- Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction (IRS final rule, 2013-08-28, FR Doc. 2013-20491)
- Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction (IRS final rule, 2013-08-28, FR Doc. 2013-20495)
- Regulations Enabling Elections for Certain Transactions Under Section 336(e) (IRS final rule, 2013-05-15, FR Doc. 2013-11522)
- Regulations Enabling Elections for Certain Transactions Under Section 336(e) (IRS final rule, 2020-03-20, FR Doc. 2020-05997)
- Regulations on the Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (IRS final rule, 2019-07-23, FR Doc. 2019-15614)
- Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs (IRS final rule, 2013-08-14, FR Doc. 2013-19728)
- Regulations Regarding Advance Payments for Goods and Long-Term Contracts (IRS final rule, 2019-07-15, FR Doc. 2019-14947)
- Regulations Regarding the Transition Tax Under Section 965 and Related Provisions (IRS final rule, 2019-02-05, FR Doc. 2019-00265)
- Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction (IRS final rule, 2019-04-10, FR Doc. 2019-07012)
- Regulations Regarding the Transition Tax Under Section 965 and Related Provisions; Correction (IRS final rule, 2019-04-10, FR Doc. 2019-07018)
- Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment (IRS final rule, 2017-01-06, FR Doc. 2016-31590)
- Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction (IRS final rule, 2017-06-30, FR Doc. 2017-13634)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities (IRS final rule, 2013-01-28, FR Doc. 2013-01025)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities (IRS final rule, 2014-03-06, FR Doc. 2014-03967)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities (IRS final rule, 2017-01-06, FR Doc. 2016-31601)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction (IRS final rule, 2013-09-10, FR Doc. 2013-22004)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction (IRS final rule, 2014-07-01, FR Doc. 2014-15465)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction (IRS final rule, 2014-11-18, FR Doc. 2014-27248)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction (IRS final rule, 2017-06-30, FR Doc. 2017-13631)
- Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction (IRS final rule, 2017-06-30, FR Doc. 2017-13632)
- Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons (IRS final rule, 2020-01-02, FR Doc. 2019-27979)
- Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment (IRS final rule, 2020-03-06, FR Doc. 2020-04113)
- Regulations Revising Rules Regarding Agency for a Consolidated Group (IRS final rule, 2015-04-01, FR Doc. 2015-07182)
- Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction (IRS final rule, 2015-04-27, FR Doc. 2015-09711)
- Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction (IRS final rule, 2015-04-27, FR Doc. 2015-09712)
- Regulations To Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and To Update the Abatement Rules for Section 4966 and 4967 Taxes (IRS final rule, 2019-04-09, FR Doc. 2019-07010)
- Regulations Under IRC Section 7430 Relating to Awards of Administrative Costs and Attorneys' Fees (IRS final rule, 2016-03-01, FR Doc. 2016-04401)
- Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups (IRS final rule, 1996-06-27, FR Doc. 96-15825)
- Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups (IRS final rule, 1999-07-02, FR Doc. 99-16163)
- Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups; Correction (IRS final rule, 1999-09-30, FR Doc. 99-25233)
- Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following an Ownership Change of a Consolidated Group (IRS final rule, 1999-07-02, FR Doc. 99-16162)
- Rehabilitation Credit Allocated Over a 5-Year Period (IRS final rule, 2020-09-18, FR Doc. 2020-20671)
- Reimbursed Entertainment Expenses (IRS final rule, 2013-08-01, FR Doc. 2013-18559)
- Reissuance of Mortgage Credit Certificates (IRS final rule, 1996-12-17, FR Doc. 96-31772)
- Reissuance of Mortgage Credit Certificates; Correction (IRS final rule, 1997-02-14, FR Doc. 97-3653)
- Reissuance of State or Local Bonds (IRS final rule, 2024-12-30, FR Doc. 2024-30267)
- Reissuance of State or Local Bonds (IRS final rule, 2025-01-10, FR Doc. C1-2024-30267)
- Release of Lien or Discharge of Property (IRS final rule, 2008-01-31, FR Doc. E8-1569)
- Release of Lien or Discharge of Property; Correction (IRS final rule, 2008-02-22, FR Doc. E8-3103)
- Reliance Standards for Making Good Faith Determinations (IRS final rule, 2015-09-25, FR Doc. 2015-24346)
- Relief for Service in Combat Zone and for Presidentially Declared Disaster (IRS final rule, 2000-12-15, FR Doc. 00-31500)
- Relief for Service in Combat Zone and for Presidentially Declared Disaster; Correction (IRS final rule, 2001-02-15, FR Doc. 01-3774)
- Relief From Disqualification for Plans Accepting Rollovers (IRS final rule, 2000-04-21, FR Doc. 00-9815)
- Relief From Joint and Several Liability (IRS final rule, 2002-07-18, FR Doc. 02-17866)
- Relief From Joint and Several Liability; Correction (IRS final rule, 2002-08-26, FR Doc. 02-21693)
- Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections (IRS final rule, 2024-05-06, FR Doc. 2024-09644)
- Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2017-10-13, FR Doc. 2017-21851)
- Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (IRS final rule, 2018-11-15, FR Doc. 2018-24512)
- Remedial Actions Applicable To Tax-Exempt Bonds Issued by State and Local Governments (IRS final rule, 2004-08-13, FR Doc. 04-18371)
- Remedial Amendment Period (IRS final rule, 1997-08-01, FR Doc. 97-20037)
- Remedial Amendment Period (IRS final rule, 2000-02-04, FR Doc. 00-1893)
- REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) (IRS final rule, 2006-08-01, FR Doc. E6-12363)
- REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) (IRS final rule, 2008-07-14, FR Doc. E8-15940)
- REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) (IRS final rule, 2008-08-06, FR Doc. E8-17954)
- REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction (IRS final rule, 2006-08-24, FR Doc. E6-14000)
- Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations (IRS final rule, 2016-05-18, FR Doc. 2016-11647)
- Removal of Federal Reserve Banks as Federal Depositaries (IRS final rule, 2000-12-26, FR Doc. 00-32567)
- Removal of Federal Reserve Banks as Federal Depositaries (IRS final rule, 2001-06-26, FR Doc. 01-15747)
- Removal of Final and Temporary Regulations (IRS final rule, 1996-01-08, FR Doc. 96-164)
- Removal of Regulations Providing Guidance Under Subpart F Relating to Partnerships and Branches (IRS final rule, 1999-07-13, FR Doc. 99-17369)
- Removal of Regulations Providing Guidance Under Subpart F, Relating to Partnerships and Branches; Correction (IRS final rule, 1999-11-01, FR Doc. 99-28037)
- Removal of Regulations Requiring 3% Withholding by Government Entities (IRS final rule, 2012-04-25, FR Doc. 2012-9887)
- Removal of Section 385 Documentation Regulations (IRS final rule, 2019-11-04, FR Doc. 2019-23817)
- Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes (IRS final rule, 2019-10-09, FR Doc. 2019-22030)
- Removal of the 36-Month Non-Payment Testing Period Rule (IRS final rule, 2016-11-10, FR Doc. 2016-27160)
- Removal of the Qualified Payment Card Agent Program (IRS final rule, 2014-10-27, FR Doc. 2014-25475)
- Rents and Royalties (IRS final rule, 2004-07-08, FR Doc. 04-15543)
- Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount (IRS final rule, 2001-01-12, FR Doc. 01-622)
- Reopenings of Treasury Securities and Other Debt Instruments; Original Issue Discount; Correction (IRS final rule, 2001-03-01, FR Doc. 01-4922)
- Reopenings of Treasury Securities; Original Issue Discount (IRS final rule, 1999-11-05, FR Doc. 99-28741)
- Reorganizations Under Section 368(a)(1)(E) and Section 368(a)(1)(F) (IRS final rule, 2005-02-25, FR Doc. 05-3588)
- Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (IRS final rule, 2015-09-21, FR Doc. 2015-23603)
- Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction (IRS final rule, 2015-12-08, FR Doc. 2015-30869)
- Reorganizations; Nonqualified Preferred Stock (IRS final rule, 1998-01-06, FR Doc. 98-4)
- Reorganizations; Nonqualified Preferred Stock (IRS final rule, 2000-05-16, FR Doc. 00-11899)
- Reorganizations/ Treatment of Warrants as Securities (IRS final rule, 1998-01-06, FR Doc. 98-5)
- Reportable Transactions Penalties Under Section 6707A (IRS final rule, 2019-03-26, FR Doc. 2019-05546)
- Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options (IRS final rule, 2015-03-13, FR Doc. 2015-05648)
- Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction (IRS final rule, 2015-04-16, FR Doc. 2015-08746)
- Reporting for Premium; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction (IRS final rule, 2015-06-05, FR Doc. 2015-13796)
- Reporting for Widely Held Fixed Investment Trusts (IRS final rule, 2006-01-24, FR Doc. 06-396)
- Reporting of Gross Proceeds Payments to Attorneys (IRS final rule, 2006-07-13, FR Doc. E6-11010)
- Reporting of Gross Proceeds Payments to Attorneys; Correction (IRS final rule, 2006-08-16, FR Doc. E6-13420)
- Reporting of Gross Proceeds Payments to Attorneys; Correction (IRS final rule, 2006-08-16, FR Doc. E6-13423)
- Reporting of Nonpayroll Withheld Tax Liabilities (IRS final rule, 1995-10-16, FR Doc. 95-25314)
- Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (IRS final rule, 2016-02-18, FR Doc. 2016-03429)
- Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction (IRS final rule, 2016-04-27, FR Doc. 2016-09697)
- Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction (IRS final rule, 2016-04-27, FR Doc. 2016-09698)
- Reporting of Specified Foreign Financial Assets (IRS final rule, 2011-12-19, FR Doc. 2011-32263)
- Reporting of Specified Foreign Financial Assets (IRS final rule, 2014-12-12, FR Doc. 2014-29125)
- Reporting of Specified Foreign Financial Assets (IRS final rule, 2016-02-23, FR Doc. 2016-03795)
- Reporting of Specified Foreign Financial Assets; Correction (IRS final rule, 2012-02-21, FR Doc. 2012-3935)
- Reporting of Specified Foreign Financial Assets; Correction (IRS final rule, 2012-02-21, FR Doc. 2012-3936)
- Reporting Rules for Widely Held Fixed Investment Trusts (IRS final rule, 2006-08-03, FR Doc. 06-6649)
- Reporting Rules for Widely Held Fixed Investment Trusts (IRS final rule, 2006-12-29, FR Doc. 06-9924)
- Required Distributions From Retirement Plans (IRS final rule, 2002-04-17, FR Doc. 02-8963)
- Required Distributions From Retirement Plans (IRS final rule, 2004-06-15, FR Doc. 04-13475)
- Required Distributions From Retirement Plans; Correction (IRS final rule, 2002-05-21, FR Doc. 02-12720)
- Required Distributions From Retirement Plans; Correction (IRS final rule, 2004-11-23, FR Doc. 04-25963)
- Required Minimum Distributions (IRS final rule, 2024-07-19, FR Doc. 2024-14542)
- Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction (IRS final rule, 2013-09-26, FR Doc. 2013-23411)
- Requirement of a Statement Disclosing Uncertain Tax Positions (IRS final rule, 2010-12-15, FR Doc. 2010-31576)
- Requirement of Return and Time for Filing (IRS final rule, 2007-07-06, FR Doc. E7-12901)
- Requirement of Return and Time for Filing; Correction (IRS final rule, 2007-08-16, FR Doc. E7-16075)
- Requirement of Return and Time for Filing; Correction (IRS final rule, 2007-08-31, FR Doc. E7-17227)
- Requirement To Maintain a List of Investors in Potentially Abusive Tax Shelters (IRS final rule, 2002-10-22, FR Doc. 02-26726)
- Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Correction (IRS final rule, 2016-09-23, FR Doc. 2016-22939)
- Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Final and Temporary Regulations (IRS final rule, 2016-07-12, FR Doc. 2016-16338)
- Requirements for Tax Exempt Section 501(c)(5) Organizations (IRS final rule, 1997-07-29, FR Doc. 97-19814)
- Requirements for Taxpayers Filing Form 5472 (IRS final rule, 2011-06-10, FR Doc. 2011-14468)
- Requirements for Taxpayers Filing Form 5472 (IRS final rule, 2014-06-06, FR Doc. 2014-13255)
- Requirements for Taxpayers Filing Form 5472; Correction (IRS final rule, 2011-06-24, FR Doc. 2011-15943)
- Requirements for Taxpayers Filing Form 5472; Correction (IRS final rule, 2011-06-24, FR Doc. 2011-15946)
- Requirements for Type I and Type III Supporting Organizations (IRS final rule, 2023-10-16, FR Doc. 2023-22286)
- Requirements for Type I and Type III Supporting Organizations; Correction (IRS final rule, 2023-11-20, FR Doc. 2023-25510)
- Requirements for Type I and Type III Supporting Organizations; Correction (IRS final rule, 2024-03-27, FR Doc. 2024-06485)
- Requirements Related to Surprise Billing (IRS final rule, 2022-08-26, FR Doc. 2022-18202)
- Requirements Related to Surprise Billing; Part I (IRS final rule, 2021-07-13, FR Doc. 2021-14379)
- Requirements Related to Surprise Billing; Part II (IRS final rule, 2021-10-07, FR Doc. 2021-21441)
- Requirements Related to the Mental Health Parity and Addiction Equity Act (IRS final rule, 2024-09-23, FR Doc. 2024-20612)
- Requirements Relating to Certain Exchanges Involving a Foreign Corporation (IRS final rule, 2001-01-12, FR Doc. 01-489)
- Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections (IRS final rule, 1997-05-15, FR Doc. 97-12514)
- Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections (IRS final rule, 1997-12-31, FR Doc. 97-33357)
- Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction (IRS final rule, 1997-05-27, FR Doc. 97-13815)
- Requirements Respecting the Adoption or Change of Accounting Method; Extensions of Time To Make Elections; Correction (IRS final rule, 1999-07-13, FR Doc. 99-17518)
- Requirements To Maintain List of Investors in Potentially Abusive Tax Shelters (IRS final rule, 2000-03-02, FR Doc. 00-4846)
- Research Expenditures (IRS final rule, 2014-07-21, FR Doc. 2014-16956)
- Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (IRS final rule, 2005-04-11, FR Doc. 05-7087)
- Residence and Source Rules involving U.S. Possessions and Other Conforming Changes; Correction (IRS final rule, 2005-06-03, FR Doc. 05-11029)
- Residence of Trusts and Estates7701 (IRS final rule, 1999-02-02, FR Doc. 99-1892)
- Residence Rules Involving U.S. Possessions (IRS final rule, 2006-01-31, FR Doc. 06-818)
- Residence Rules Involving U.S. Possessions (IRS final rule, 2006-11-14, FR Doc. E6-19135)
- Residence Rules Involving U.S. Possessions; Correction (IRS final rule, 2006-03-21, FR Doc. 06-2664)
- Residence Rules Involving U.S. Possessions; Correction (IRS final rule, 2006-12-19, FR Doc. E6-21566)
- Resolution of Federal Tax Controversies by the Independent Office of Appeals (IRS final rule, 2025-01-15, FR Doc. 2025-00426)
- Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction (IRS final rule, 2025-07-18, FR Doc. 2025-13561)
- Retail Inventory Method (IRS final rule, 2014-08-15, FR Doc. 2014-19275)
- Retention of Income Tax Return Preparers' Signatures (IRS final rule, 1998-12-31, FR Doc. 98-34360)
- Retention of Income Tax Return Preparers' Signatures (IRS final rule, 2000-07-18, FR Doc. 00-18117)
- Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) Regulations (IRS final rule, 2004-12-29, FR Doc. 04-28011)
- Return Due Date and Extended Due Date Changes (IRS final rule, 2017-07-20, FR Doc. 2017-15209)
- Return Due Date and Extended Due Date Changes (IRS final rule, 2020-01-30, FR Doc. 2020-00467)
- Return of Partnership Income (IRS final rule, 1999-11-12, FR Doc. 99-29084)
- Return of Partnership Income (IRS final rule, 2003-11-10, FR Doc. 03-28190)
- Return of Partnership Income (IRS final rule, 2003-12-09, FR Doc. 03-30524)
- Return of Partnership Income (IRS final rule, 2005-02-11, FR Doc. 05-2725)
- Return of Property in Certain Cases (IRS final rule, 2005-07-14, FR Doc. 05-13801)
- Return Required by Subchapter T Cooperatives Under Section 6012 (IRS final rule, 2007-07-30, FR Doc. E7-13489)
- Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes (IRS final rule, 1999-12-28, FR Doc. 99-32696)
- Returns of Information of Brokers and Barter Exchanges; Furnishing Statement Required With Respect to Certain Substitute Payments (IRS final rule, 2014-04-17, FR Doc. 2014-08935)
- Returns Relating to Sales or Exchanges of Certain Partnership Interests (IRS final rule, 2026-05-20, FR Doc. 2026-10116)
- Returns Required on Magnetic Media (IRS final rule, 2005-01-12, FR Doc. 05-649)
- Returns Required on Magnetic Media (IRS final rule, 2007-11-13, FR Doc. E7-22147)
- Returns Required on Magnetic Media; Correction (IRS final rule, 2007-12-13, FR Doc. E7-24117)
- Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit (IRS final rule, 2006-03-24, FR Doc. 06-2844)
- Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correcting Amendment (IRS final rule, 2006-05-08, FR Doc. 06-4270)
- Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction (IRS final rule, 2006-05-08, FR Doc. 06-4271)
- Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts (IRS final rule, 2007-07-26, FR Doc. 07-3649)
- Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (IRS final rule, 2007-09-25, FR Doc. E7-18808)
- Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (IRS final rule, 2007-09-25, FR Doc. E7-18809)
- Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (IRS final rule, 2010-10-26, FR Doc. 2010-26979)
- Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction (IRS final rule, 2010-10-26, FR Doc. 2010-26980)
- Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity (IRS final rule, 2024-12-30, FR Doc. 2024-29480)
- Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (IRS final rule, 2026-07-10, FR Doc. 2026-13925)
- Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction (IRS final rule, 2026-07-24, FR Doc. 2026-15008)
- Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B (IRS final rule, 2006-01-2
- Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B; Correction (IRS final rul
- Revision of Income Tax Regulations Under Sections 897, 1445, and 6109 To Require Use of Taxpayer Identifying Numbers on Submissions Under the Section 897 and 1445 Regulations (IRS final rule, 2003-08-05, FR Doc. 03-19273)
- Revision of Section 482 Cost Sharing Regulations (IRS final rule, 1996-05-13, FR Doc. 96-11781)
- Revision of Section 482 Cost Sharing Regulations; Correction (IRS final rule, 1996-06-28, FR Doc. 96-16171)
- Revision of the Tax Refund Offset Program (IRS final rule, 1999-09-07, FR Doc. 99-23083)
- Revisions of the Section 338 Consistency Rules With Respect to Target Affiliates That Are Controlled Foreign Corporations (IRS final rule, 1997-01-23, FR Doc. 97-1521)
- Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments (IRS final rule, 2007-04-12, FR Doc. E7-6766)
- Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction (IRS final rule, 2007-05-10, FR Doc. E7-8922)
- Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction (IRS final rule, 2007-05-10, FR Doc. E7-8923)
- Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations (IRS final rule, 2006-03-14, FR Doc. 06-2443)
- Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction (IRS final rule, 2001-04-06, FR Doc. 01-8136)
- Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction (IRS final rule, 2006-05-02, FR Doc. 06-4088)
- Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations. (IRS final rule, 2000-05-22, FR Doc. 00-11937)
- Rewards and Awards for Information Relating to Violations of Internal Revenue Laws (IRS final rule, 2012-02-22, FR Doc. 2012-3989)
- Rewards for Information Relating to Violations of Internal Revenue Laws (IRS final rule, 1997-10-14, FR Doc. 97-26858)
- Rewards for Information Relating to Violations of Internal Revenue Laws (IRS final rule, 1998-08-21, FR Doc. 98-22464)
- Rollover Rules for Qualified Plan Loan Offset Amounts (IRS final rule, 2021-01-06, FR Doc. 2020-27151)
- Roth IRAs (IRS final rule, 1999-02-04, FR Doc. 99-2550)
- Rules for Certain Rental Real Estate Activities (IRS final rule, 1995-12-22, FR Doc. 95-30872)
- Rules for Property Produced in a Farming Business (IRS final rule, 1997-08-22, FR Doc. 97-21772)
- Rules for Property Produced in a Farming Business (IRS final rule, 2000-08-21, FR Doc. 00-21103)
- Rules for Property Produced in a Farming Business; Correction (IRS final rule, 2000-10-16, FR Doc. 00-25998)
- Rules for Supervisory Approval of Penalties (IRS final rule, 2024-12-23, FR Doc. 2024-29074)
- Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses (IRS final rule, 2025-01-14, FR Doc. 2025-00318)
- Rules Regarding Certain Hybrid Arrangements (IRS final rule, 2020-04-08, FR Doc. 2020-05924)
- Rules Regarding Certain Hybrid Arrangements; Correcting Amendment (IRS final rule, 2020-08-12, FR Doc. 2020-15842)
- Rules Regarding Certain Hybrid Arrangements; Correction (IRS final rule, 2020-08-04, FR Doc. 2020-15940)
- Rules Regarding the Health Insurance Premium Tax Credit (IRS final rule, 2014-07-28, FR Doc. 2014-17695)
- Rules Relating to Additional Medicare Tax (IRS final rule, 2013-11-29, FR Doc. 2013-28411)
- Rules Relating to Additional Medicare; Correction (IRS final rule, 2014-01-29, FR Doc. 2014-01619)
- S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 (IRS final rule, 2008-08-14, FR Doc. E8-18782)
- S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Correction (IRS final rule, 2008-09-24, FR Doc. E8-22381)
- Safe Harbor for Valuation Under Section 475. (IRS final rule, 2007-06-12, FR Doc. E7-11146)
- Sale of Residence From Qualified Personal Residence Trust (IRS final rule, 1997-12-23, FR Doc. 97-33356)
- Sales-Based Royalties and Vendor Allowances (IRS final rule, 2014-01-13, FR Doc. 2014-00327)
- Section 42 Carryover and Stacking Rule Amendments (IRS final rule, 2004-01-06, FR Doc. 03-32219)
- Section 42 Carryover and Stacking Rule Amendments; Correction (IRS final rule, 2004-02-24, FR Doc. 04-3998)
- Section 42 Qualified Contract Provisions (IRS final rule, 2012-05-03, FR Doc. 2012-10638)
- Section 42 Utility Allowance Regulations Update (IRS final rule, 2008-07-29, FR Doc. E8-17268)
- Section 42, Low-Income Housing Credit Average Income Test Procedures (IRS final rule, 2025-09-30, FR Doc. 2025-19005)
- Section 42, Low-Income Housing Credit Average Income Test Regulations (IRS final rule, 2022-10-12, FR Doc. 2022-22070)
- Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction (IRS final rule, 2022-11-14, FR Doc. 2022-24634)
- Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction (IRS final rule, 2022-11-14, FR Doc. 2022-24636)
- Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction (IRS final rule, 2022-11-30, FR Doc. 2022-26073)
- Section 42(d)(5) Federal Grants (IRS final rule, 1997-01-27, FR Doc. 97-1790)
- Section 42(d)(5) Federal Grants (IRS final rule, 1997-09-26, FR Doc. 97-25490)
- Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (IRS final rule, 2025-01-15, FR Doc. 2025-00196)
- Section 67 Limitations on Estates or Trusts (IRS final rule, 2014-05-09, FR Doc. 2014-10661)
- Section 67 Limitations on Estates or Trusts; Change of Effective Date (IRS final rule, 2014-07-17, FR Doc. 2014-16834)
- Section 108 Reduction of Tax Attributes for S Corporations (IRS final rule, 2009-10-30, FR Doc. E9-26152)
- Section 179 Elections (IRS final rule, 2004-08-04, FR Doc. 04-17539)
- Section 179 Elections (IRS final rule, 2005-07-13, FR Doc. 05-13680)
- Section 181-Deduction for Film and Television Production Costs (IRS final rule, 2007-02-09, FR Doc. E7-2154)
- Section 199A Rules for Cooperatives and Their Patrons (IRS final rule, 2021-01-19, FR Doc. 2021-00667)
- Section 199A Rules for Cooperatives and Their Patrons; Correction (IRS final rule, 2022-11-17, FR Doc. 2022-24576)
- Section 367(d) Rules for Certain Repatriations of Intangible Property (IRS final rule, 2024-10-10, FR Doc. 2024-23132)
- Section 411(d)(6) Protected Benefits (IRS final rule, 2005-08-12, FR Doc. 05-15958)
- Section 411(d)(6) Protected Benefits (IRS final rule, 2006-08-09, FR Doc. E6-12885)
- Section 411(d)(6) Protected Benefits; Correction (IRS final rule, 2006-09-21, FR Doc. 06-7862)
- Section 411(d)(6) Protected Benefits; Correction (IRS final rule, 2006-09-21, FR Doc. 06-7864)
- Section 467 Rental Agreements Involving Payments of $2,000,000 or Less (IRS final rule, 2001-01-05, FR Doc. 01-253)
- Section 467 Rental Agreements; Treatment of Rent and Interest Under Certain Agreements for the Lease of Tangible Property (IRS final rule, 1999-05-18, FR Doc. 99-11891)
- Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2012-01-25, FR Doc. 2012-894)
- Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2012-01-25, FR Doc. 2012-895)
- Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2012-02-14, FR Doc. 2012-3351)
- Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2012-02-14, FR Doc. 2012-3353)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement (IRS final rule, 2009-01-05, FR Doc. E8-30715)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement (IRS final rule, 2009-02-27, FR Doc. Z8-30715)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement (IRS final rule, 2011-12-22, FR Doc. 2011-32458)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement (IRS final rule, 2013-03-26, FR Doc. 2013-07103)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2009-03-05, FR Doc. E9-4656)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2009-03-05, FR Doc. E9-4686)
- Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction (IRS final rule, 2009-03-19, FR Doc. E9-5950)
- Section 663(c); Separate Share Rules Applicable to Estates (IRS final rule, 1999-12-28, FR Doc. 99-32694)
- Section 663(c); Separate Share Rules Applicable to Estates; Correction (IRS final rule, 2000-03-28, FR Doc. 00-5236)
- Section 704(b) and Capital Account Revaluations (IRS final rule, 2004-05-06, FR Doc. 04-10360)
- Section 704(c) Installment Obligations and Contributed Contracts; Correction (IRS final rule, 2005-08-08, FR Doc. 05-15533)
- Section 704(c), Installment Obligations and Contributed Contracts (IRS final rule, 2005-03-22, FR Doc. 05-5527)
- Section 707 Regarding Disguised Sales, Generally (IRS final rule, 2016-10-05, FR Doc. 2016-23387)
- Section 707 Regarding Disguised Sales, Generally; Correction (IRS final rule, 2016-11-16, FR Doc. 2016-27515)
- Section 707 Regarding Disguised Sales, Generally; Correction (IRS final rule, 2018-10-05, FR Doc. 2018-21673)
- Section 1045 Application to Partnerships (IRS final rule, 2007-08-14, FR Doc. E7-15948)
- Section 1045 Application to Partnerships; Correction (IRS final rule, 2007-10-10, FR Doc. E7-19869)
- Section 1059 Extraordinary Dividends (IRS final rule, 1997-07-16, FR Doc. 97-18750)
- Section 1248 Attribution Principles (IRS final rule, 2007-07-30, FR Doc. E7-14466)
- Section 1367 Regarding Open Account Debt (IRS final rule, 2008-10-20, FR Doc. E8-24926)
- Section 1367 Regarding Open Account Debt (IRS final rule, 2008-11-25, FR Doc. Z8-24926)
- Section 1367 Regarding Open Account Debt; Correction (IRS final rule, 2008-11-14, FR Doc. E8-27024)
- Section 1374 Effective Dates (IRS final rule, 2004-12-22, FR Doc. 04-28013)
- Section 1374 Effective Dates (IRS final rule, 2005-12-21, FR Doc. 05-24283)
- Section 1374 Effective Dates; Correction (IRS final rule, 2005-02-01, FR Doc. 05-1734)
- Section 1374 Effective Dates; Correction (IRS final rule, 2005-05-05, FR Doc. 05-8912)
- Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners (IRS final rule, 2005-05-18, FR Doc. 05-9424)
- Section 3504 Agent Employment Tax Liability (IRS final rule, 2013-12-12, FR Doc. 2013-29664)
- Section 3504 Agent Employment Tax Liability; Correction (IRS final rule, 2014-01-24, FR Doc. 2014-01389)
- Section 6038-Returns Required With Respect to Controlled Foreign Partnerships (IRS final rule, 2002-12-23, FR Doc. 02-32152)
- Section 6038-Returns Required With Respect to Controlled Foreign Partnerships (IRS final rule, 2003-07-01, FR Doc. 03-16600)
- Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (IRS final rule, 2026-05-01, FR Doc. 2026-08545)
- Section 6662Imposition of the Accuracy-Related Penalty (IRS final rule, 1996-02-09, FR Doc. 96-2171)
- Section 6662Imposition of the Accuracy-Related Penalty; Correction (IRS final rule, 1997-09-05, FR Doc. 97-23646)
- Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction (IRS final rule, 2008-09-11, FR Doc. E8-21161)
- Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction (IRS final rule, 2011-09-07, FR Doc. 2011-22853)
- Section 6708 Failure To Maintain List of Advisees With Respect to Reportable Transactions (IRS final rule, 2016-04-28, FR Doc. 2016-09765)
- Segregation Rule Effective Date (IRS final rule, 2014-07-31, FR Doc. 2014-17832)
- Segregation Rule Effective Date (IRS final rule, 2015-06-05, FR Doc. 2015-13711)
- Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (IRS final rule, 2016-05-04, FR Doc. 2016-10383)
- Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (IRS final rule, 2019-07-02, FR Doc. 2019-14121)
- Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction (IRS final rule, 2016-07-05, FR Doc. 2016-15739)
- Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (IRS final rule, 2008-07-31, FR Doc. E8-17503)
- Shared Responsibility for Employers Regarding Health Coverage (IRS final rule, 2014-02-12, FR Doc. 2014-03082)
- Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage (IRS final rule, 2013-08-30, FR Doc. 2013-21157)
- Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction (IRS final rule, 2013-12-26, FR Doc. 2013-30740)
- Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction (IRS final rule, 2013-12-26, FR Doc. 2013-30742)
- Short-Term, Limited-Duration Insurance (IRS final rule, 2018-08-03, FR Doc. 2018-16568)
- Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage (IRS final rule, 2024-04-03, FR Doc. 2024-06551)
- Sickness or Accident Disability Payments (IRS final rule, 2005-12-15, FR Doc. 05-23945)
- Sickness or Accident Disability Payments; Correction (IRS final rule, 2006-01-25, FR Doc. 06-681)
- Simplification of Entity Classification Rules (IRS final rule, 1996-12-18, FR Doc. 96-31997)
- Simplification of Entity Classification Rules; Correction (IRS final rule, 1997-03-13, FR Doc. 97-6390)
- Simplification of Entity Classification Rules; Correction (IRS final rule, 2008-04-04, FR Doc. E8-6734)
- Single-Entity Treatment of Consolidated Groups for Specific Purposes (IRS final rule, 2023-02-23, FR Doc. 2023-03457)
- Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 (IRS final rule, 2021-01-05, FR Doc. 2020-28888)
- Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471; Correction (IRS final rule, 2021-06-17, FR Doc. 2021-12550)
- Source and Grouping Rules for Foreign Sales Corporation Transfer Pricing (IRS final rule, 1998-03-03, FR Doc. 98-5128)
- Source of Compensation for Labor or Personal Services (IRS final rule, 2005-07-14, FR Doc. 05-13681)
- Source of Income From Certain Sales of Personal Property (IRS final rule, 2020-12-11, FR Doc. 2020-21817)
- Source of Income From Certain Space and Ocean Activities; Source of Communications Income (IRS final rule, 2006-12-27, FR Doc. E6-22174)
- Source of Income From Qualified Fails Charges (IRS final rule, 2010-12-08, FR Doc. 2010-30895)
- Source of Income From Qualified Fails Charges (IRS final rule, 2012-02-21, FR Doc. 2012-3909)
- Source of Income From Qualified Fails Charges; Correction (IRS final rule, 2010-12-28, FR Doc. 2010-32536)
- Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction (IRS final rule, 1996-11-29, FR Doc. 96-30617)
- Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From a Corporation Electing Section 936 (IRS final rule, 1998-10-14, FR Doc. 98-27395)
- Source Rules for Foreign Sales Corporation Transfer Pricing (IRS final rule, 1998-09-21, FR Doc. 98-25045)
- Source Rules Involving U.S. Possessions and Other Conforming Changes (IRS final rule, 2008-04-09, FR Doc. 08-1105)
- Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction (IRS final rule, 2008-05-14, FR Doc. E8-10694)
- Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction (IRS final rule, 2008-05-14, FR Doc. E8-10695)
- Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction (IRS final rule, 2008-07-18, FR Doc. E8-16305)
- Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction (IRS final rule, 2011-01-25, FR Doc. 2011-1408)
- Special Aggregate Stock Ownership Rules (IRS final rule, 2001-06-19, FR Doc. 01-15353)
- Special Depreciation Allowance (IRS final rule, 2003-09-08, FR Doc. 03-22670)
- Special Depreciation Allowance (IRS final rule, 2006-08-31, FR Doc. 06-7333)
- Special Depreciation Allowance; Correction (IRS final rule, 2003-11-10, FR Doc. 03-28201)
- Special Enrollment Examination User Fee for Enrolled Agents (IRS final rule, 2017-07-19, FR Doc. 2017-15210)
- Special Rules for Certain Foreign Business Entities (IRS final rule, 2003-10-22, FR Doc. 03-26547)
- Special Rules for Determining Sources of Scholarships and Fellowship Grants (IRS final rule, 1995-08-25, FR Doc. 95-21089)
- Special Rules Regarding Certain Section 951 Pro Rata Share Allocations (IRS final rule, 2006-02-22, FR Doc. 06-1532)
- Special Rules Regarding Optional Forms of Benefit Under Qualified Retirement Plans (IRS final rule, 2000-09-06, FR Doc. 00-22668)
- Special Rules To Reduce Section 1446 Withholding (IRS final rule, 2008-04-29, FR Doc. E8-9356)
- Special Rules To Reduce Section 1446 Withholding; Correcting Amendment (IRS final rule, 2020-06-11, FR Doc. 2020-11111)
- Special Rules To Reduce Section 1446 Withholding; Correction (IRS final rule, 2009-04-02, FR Doc. E9-7392)
- Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates (IRS final rule, 2003-07-16, FR Doc. 03-17869)
- Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media (IRS final rule, 2011-03-30, FR Doc. 2011-7571)
- Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction (IRS final rule, 2011-04-22, FR Doc. 2011-9737)
- Split-Dollar Life Insurance Arrangements (IRS final rule, 2003-09-17, FR Doc. 03-23596)
- Split-Dollar Life Insurance Arrangements; Correction (IRS final rule, 2003-11-10, FR Doc. 03-28202)
- Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) (IRS final rule, 2008-03-28, FR Doc. E8-6305)
- Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s); Correction (IRS final rule, 2008-04-29, FR Doc. E8-9362)
- Statement of Procedural Rules (IRS final rule, 2002-11-19, FR Doc. 02-29077)
- Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (IRS final rule, 2024-06-28, FR Doc. 2024-13844)
- Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction (IRS final rule, 2024-08-30, FR Doc. 2024-18925)
- Statutory Limitations on Like-Kind Exchanges (IRS final rule, 2020-12-02, FR Doc. 2020-26313)
- Statutory Limitations on Like-Kind Exchanges; Correction (IRS final rule, 2021-02-22, FR Doc. 2021-00895)
- Statutory Mergers and Consolidations (IRS final rule, 2003-01-24, FR Doc. 03-1544)
- Statutory Mergers and Consolidations (IRS final rule, 2006-01-26, FR Doc. 06-588)
- Statutory Mergers and Consolidations (IRS final rule, 2006-04-25, FR Doc. 06-3886)
- Statutory Options (IRS final rule, 2004-08-03, FR Doc. 04-17448)
- Statutory Options; Correction (IRS final rule, 2004-10-18, FR Doc. 04-22858)
- Statutory Options; Correction (IRS final rule, 2004-12-07, FR Doc. 04-26745)
- Stock Held by Foreign Insurance Companies (IRS final rule, 2005-10-03, FR Doc. 05-19622)
- Stock Transfer Rules (IRS final rule, 2000-01-24, FR Doc. 00-1377)
- Stock Transfer Rules (IRS final rule, 2000-11-06, FR Doc. 00-28433)
- Stock Transfer Rules: Carryover of Earnings and Taxes (IRS final rule, 2006-08-08, FR Doc. 06-6740)
- Stock Transfer Rules: Carryover of Earnings and Taxes (IRS final rule, 2008-03-18, FR Doc. E8-5334)
- Stock Transfer Rules: Carryover of Earnings and Taxes; Correction (IRS final rule, 2006-10-02, FR Doc. E6-16116)
- Stock Transfer Rules: Carryover of Earnings and Taxes; Correction (IRS final rule, 2006-10-02, FR Doc. E6-16126)
- Stock Transfer Rules: Carryover of Earnings and Taxes; Correction (IRS final rule, 2006-12-07, FR Doc. E6-20728)
- Stock Transfer Rules: Supplemental Rules (IRS final rule, 2000-01-24, FR Doc. 00-1379)
- Stock Transfer Rules: Transition Rules (IRS final rule, 2001-01-11, FR Doc. 01-488)
- Streamlining the Section 754 Election Statement (IRS final rule, 2022-08-05, FR Doc. 2022-16271)
- Student FICA Exception (IRS final rule, 2004-12-21, FR Doc. 04-27919)
- Student FICA Exception; Correction (IRS final rule, 2005-03-04, FR Doc. 05-4279)
- Subchapter K Anti-Abuse Rule (IRS final rule, 1995-01-03, FR Doc. 94-32331)
- Subchapter K Anti-Abuse Rule (IRS final rule, 1995-04-13, FR Doc. 95-9049)
- Subchapter KAnti-Abuse Rule; Correction (IRS final rule, 1995-02-22, FR Doc. 95-3769)
- Subchapter S Subsidiaries (IRS final rule, 2000-01-25, FR Doc. 00-1718)
- Subchapter S Subsidiaries; Correction (IRS final rule, 2000-03-28, FR Doc. 00-5242)
- Subchapter S Subsidiaries; Correction (IRS final rule, 2002-10-24, FR Doc. 02-27042)
- Substantial Business Activities (IRS final rule, 2012-06-12, FR Doc. 2012-14226)
- Substantial Business Activities (IRS final rule, 2015-06-04, FR Doc. 2015-13541)
- Substantial Understatement of Income Tax Liability (IRS final rule, 2005-01-05, FR Doc. 05-200)
- Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions (IRS final rule, 2018-07-30, FR Doc. 2018-15734)
- Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction (IRS final rule, 2018-09-11, FR Doc. 2018-19679)
- Substantiation of Business Expenses (IRS final rule, 2000-01-26, FR Doc. 00-1382)
- Substantiation of Business Expenses for Travel, Entertainment, Gifts and Listed Property (IRS final rule, 1997-03-25, FR Doc. 97-7095)
- Substantiation of Business Expenses; Correction (IRS final rule, 2000-03-23, FR Doc. 00-5240)
- Substantiation of Business ExpensesUse of Mileage Allowances To Substantiate Automobile Expenses (IRS final rule, 1998-10-01, FR Doc. 98-26226)
- Substantiation of Business ExpensesUse of Mileage Allowances to Substantiate Automobile Expenses; Correction (IRS final rule, 1998-11-19, FR Doc. 98-30875)
- Substantiation of Incidental Expenses (IRS final rule, 2002-11-12, FR Doc. 02-28543)
- Substantiation of Incidental Expenses (IRS final rule, 2003-07-01, FR Doc. 03-16599)
- Substantiation Requirement for Certain Contributions (IRS final rule, 1995-10-12, FR Doc. 95-25058)
- Substantiation Requirements and Qualified Nonpersonal Use Vehicles (IRS final rule, 2026-03-20, FR Doc. 2026-05525)
- Substitute for Return (IRS final rule, 2008-02-20, FR Doc. E8-3100)
- Substitute for Return; Correction (IRS final rule, 2008-03-13, FR Doc. E8-4863)
- Summary of Benefits and Coverage and Uniform Glossary (IRS final rule, 2012-02-14, FR Doc. 2012-3228)
- Summary of Benefits and Coverage and Uniform Glossary (IRS final rule, 2015-06-16, FR Doc. 2015-14559)
- Summary of Benefits and Coverage and Uniform Glossary-Templates, Instructions, and Related Materials; and Guidance for Compliance (IRS final rule, 2012-02-14, FR Doc. 2012-3230)
- Surrogate Foreign Corporations (IRS final rule, 2012-06-12, FR Doc. 2012-14237)
- Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (IRS final rule, 2015-06-19, FR Doc. 2015-14945)
- Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014 (IRS final rule, 2016-04-28, FR Doc. 2016-09888)
- Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction (IRS final rule, 2015-08-06, FR Doc. 2015-19364)
- Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Correction (IRS final rule, 2015-08-06, FR Doc. 2015-19366)
- Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons (IRS final rule, 2009-07-31, FR Doc. E9-18380)
- Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers' Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses (IRS final rule, 2008-04-30, FR Doc. E8-9518)
- Syndicated Conservation Easement Transactions as Listed Transactions (IRS final rule, 2024-10-08, FR Doc. 2024-22963)
- Targeted Populations Under Section 45D(e)(2) (IRS final rule, 2011-12-05, FR Doc. 2011-31169)
- Tax Credit for Employee Health Insurance Expenses of Small Employers (IRS final rule, 2014-06-30, FR Doc. 2014-15262)
- Tax on Certain Foreign Procurement (IRS final rule, 2016-08-18, FR Doc. 2016-19452)
- Tax on Excess Tax-Exempt Organization Executive Compensation (IRS final rule, 2021-01-19, FR Doc. 2021-00772)
- Tax on Excess Tax-Exempt Organization Executive Compensation; Correction (IRS final rule, 2021-05-05, FR Doc. 2021-09425)
- Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (IRS final rule, 2016-12-05, FR Doc. 2016-28993)
- Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (IRS final rule, 2018-11-07, FR Doc. 2018-24411)
- Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction (IRS final rule, 2018-12-17, FR Doc. 2018-26969)
- Tax Return Preparer Penalties Under Section 6695 (IRS final rule, 2011-12-20, FR Doc. 2011-32487)
- Tax Return Preparer Penalties Under Sections 6694 and 6695 (IRS final rule, 2008-12-22, FR Doc. E8-29750)
- Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction (IRS final rule, 2009-01-29, FR Doc. E9-1095)
- Tax Return Preparers-Electronic Filing (IRS final rule, 2003-04-24, FR Doc. 03-10192)
- Tax Return Preparers-Electronic Filing (IRS final rule, 2004-03-25, FR Doc. 04-6621)
- Tax Shelter Disclosure Statements (IRS final rule, 2000-03-02, FR Doc. 00-4842)
- Tax Shelter Disclosure Statements (IRS final rule, 2002-10-22, FR Doc. 02-26724)
- Tax Shelter Regulations (IRS final rule, 2003-03-04, FR Doc. 03-4958)
- Tax Shelter Regulations; Correction (IRS final rule, 2003-04-02, FR Doc. 03-7733)
- Tax Treatment of Cafeteria Plans (IRS final rule, 1997-11-07, FR Doc. 97-29087)
- Tax Treatment of Cafeteria Plans (IRS final rule, 2000-03-23, FR Doc. 00-5817)
- Tax Treatment of Cafeteria Plans (IRS final rule, 2001-01-10, FR Doc. 01-258)
- Tax Treatment of Cafeteria Plans (IRS final rule, 2016-03-28, FR Doc. 2016-07018)
- Tax Treatment of Cafeteria Plans; Correction (IRS final rule, 2001-03-02, FR Doc. 01-4923)
- Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums (IRS final rule, 2014-05-12, FR Doc. 2014-10849)
- Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums; Correction (IRS final rule, 2014-07-07, FR Doc. 2014-14989)
- Taxable Fuel Measurement (IRS final rule, 2001-05-18, FR Doc. 01-12600)
- Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit (IRS final rule, 2024-12-11, FR Doc. 2024-28372)
- Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction (IRS final rule, 2025-01-17, FR Doc. 2025-01248)
- Taxable Medical Devices (IRS final rule, 2012-12-07, FR Doc. 2012-29628)
- Taxable Medical Devices; Correction (IRS final rule, 2013-03-13, FR Doc. 2013-05703)
- Taxable Medical Devices; Correction (IRS final rule, 2013-03-13, FR Doc. 2013-05704)
- Taxable Mortgage Pools; Correction (IRS final rule, 1995-09-27, FR Doc. 95-23903)
- Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items (IRS final rule, 2021-01-06, FR Doc. 2020-28653)
- Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items (IRS final rule, 2021-01-08, FR Doc. C1-2020-28653)
- Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items (IRS final rule, 2021-01-14, FR Doc. C2-2020-28653)
- Taxable Years of Partner and Partnership; Foreign Partners (IRS final rule, 2002-07-23, FR Doc. 02-18455)
- Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship (IRS final rule, 2002-04-25, FR Doc. 02-9930)
- Taxpayer Assistance Orders (IRS final rule, 2011-04-01, FR Doc. 2011-7770)
- Taxpayer Assistance Orders; Correction (IRS final rule, 2011-05-25, FR Doc. 2011-12791)
- Taxpayer Identification Number (TIN) Matching Program (IRS final rule, 1997-06-18, FR Doc. 97-15914)
- Taxpayer Identification Number (TIN) Matching Program (IRS final rule, 2003-01-31, FR Doc. 03-2207)
- Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and Is Entitled to an Unexpected Payment (IRS final rule, 2002-01-17, FR Doc. 02-1125)
- Taxpayer Identification Number Rule Where Taxpayer Claims Treaty Rate and Is Entitled to an Unexpected Payment (IRS final rule, 2002-11-22, FR Doc. 02-29494)
- Taxpayer Identifying Numbers (TINs) (IRS final rule, 1996-05-29, FR Doc. 96-13397)
- TeleFile Voice Signature Test (IRS final rule, 2000-07-18, FR Doc. 00-18116)
- TeleFile Voice Signature Test; Correction (IRS final rule, 2000-09-19, FR Doc. 00-23918)
- Termination of a Partnership Under Section 708(b)(1)(B) (IRS final rule, 1997-05-09, FR Doc. 97-12061)
- Termination of Puerto Rico and Possession Tax Credit; New Lines of Business Prohibited (IRS final rule, 1998-08-19, FR Doc. 98-21826)
- Termination of Puerto Rico and Possession Tax Credit; New Lines of Business Prohibited (IRS final rule, 2000-01-25, FR Doc. 00-1528)
- Testimony or Production of Records in a Court or Other Proceeding (IRS final rule, 2005-02-14, FR Doc. 05-2816)
- The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers (IRS final rule, 2014-09-23, FR Doc. 2014-22317)
- The Solely for Voting Stock Requirement in Certain Corporate Reorganizations (IRS final rule, 2000-05-19, FR Doc. 00-12406)
- The Treatment of Certain Interests in Corporations as Stock or Indebtedness (IRS final rule, 2020-05-14, FR Doc. 2020-08096)
- Third Party Contacts (IRS final rule, 2002-12-18, FR Doc. 02-31857)
- Tiered Structures-Electing Small Business Trusts (IRS final rule, 2000-12-29, FR Doc. 00-32190)
- Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works (IRS final rule, 2008-02-08, FR Doc. E8-2309)
- Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works (IRS final rule, 2011-02-07, FR Doc. 2011-2549)
- Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income (IRS final rule, 2004-08-05, FR Doc. 04-17796)
- Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income (IRS final rule, 2005-03-18, FR Doc. 05-5433)
- Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction (IRS final rule, 2005-04-11, FR Doc. 05-7097)
- Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction (IRS final rule, 2006-04-12, FR Doc. 06-3473)
- Time for Eligible Air Carriers To File The Third Calendar Quarter 2001 Form 720 (IRS final rule, 2002-02-06, FR Doc. 02-2624)
- Time for Filing Employment Tax Returns and Modifications to the Deposit Rules (IRS final rule, 2006-01-03, FR Doc. 05-24565)
- Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction (IRS final rule, 2006-03-17, FR Doc. 06-2534)
- Time for Filing Form 4720 Return (IRS final rule, 1997-10-07, FR Doc. 97-26556)
- Timely Mailing Treated as Timely Filing (IRS final rule, 2011-08-23, FR Doc. 2011-21416)
- Timely Mailing Treated as Timely Filing (IRS final rule, 2011-10-06, FR Doc. 2011-25616)
- Timely Mailing Treated as Timely Filing (IRS final rule, 2011-10-11, FR Doc. 2011-26187)
- Timely Mailing Treated as Timely Filing/Electronic Postmark (IRS final rule, 1999-01-15, FR Doc. 99-700)
- Timely Mailing Treated as Timely Filing/Electronic Postmark (IRS final rule, 2001-01-11, FR Doc. 01-130)
- TIPRA Amendments to Section 199 (IRS final rule, 2006-10-19, FR Doc. E6-17402)
- TIPRA Amendments to Section 199 (IRS final rule, 2008-02-15, FR Doc. E8-2761)
- TIPRA Amendments to Section 199; Correction (IRS final rule, 2006-12-07, FR Doc. E6-20724)
- TIPRA Amendments to Section 199; Correction (IRS final rule, 2008-03-28, FR Doc. E8-6309)
- Title: Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business; Correcting Amendment (IRS final rule, 2021-03-08, FR Doc. 2021-00504)
- Transfer of Certain Credits (IRS final rule, 2024-04-30, FR Doc. 2024-08926)
- Transfer of Certain Credits; Correction (IRS final rule, 2024-08-22, FR Doc. 2024-18576)
- Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (IRS final rule, 2017-01-19, FR Doc. 2017-01049)
- Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (IRS final rule, 2020-01-23, FR Doc. 2020-00383)
- Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction (IRS final rule, 2017-09-05, FR Doc. 2017-18691)
- Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction (IRS final rule, 2020-02-18, FR Doc. 2020-02653)
- Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction (IRS final rule, 2020-02-18, FR Doc. 2020-02654)
- Transfers of Compensatory Options (IRS final rule, 2003-07-02, FR Doc. 03-16786)
- Transfers of Compensatory Options (IRS final rule, 2004-08-10, FR Doc. 04-18159)
- Transfers to Investment Companies (IRS final rule, 1996-05-02, FR Doc. 96-10394)
- Transfers To Provide for Satisfaction of Contested Liabilities (IRS final rule, 2003-11-21, FR Doc. 03-29161)
- Transfers To Provide for Satisfaction of Contested Liabilities (IRS final rule, 2004-07-20, FR Doc. 04-16373)
- Transfers to Provide for Satisfaction of Contested Liabilities; Correction (IRS final rule, 2004-08-13, FR Doc. 04-18561)
- Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans (IRS final rule, 2015-11-16, FR Doc. 2015-28915)
- Transitional Rule for Vested Accrued Vacation Pay (IRS final rule, 2004-07-16, FR Doc. 04-16090)
- Transparency in Coverage (IRS final rule, 2020-11-12, FR Doc. 2020-24591)
- Travel and Tour Activities of Tax-Exempt Organizations (IRS final rule, 2000-02-07, FR Doc. 00-2154)
- Travel and Tour Activities of Tax-Exempt Organizations; Correction (IRS final rule, 2000-03-27, FR Doc. 00-5248)
- Travel Expenses of State Legislators (IRS final rule, 2010-04-08, FR Doc. 2010-7932)
- Treasury Inflation-Protected Securities Issued at a Premium (IRS final rule, 2011-12-05, FR Doc. 2011-31179)
- Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward (IRS final rule, 2013-01-04, FR Doc. 2012-31747)
- Treatment of a Stapled Foreign Corporation under Sections 269B and 367(b) (IRS final rule, 2005-07-29, FR Doc. 05-15059)
- Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A (IRS final rule, 2016-12-13, FR Doc. 2016-29641)
- Treatment of Certain Interests in Corporations as Stock or Indebtedness (IRS final rule, 2016-10-21, FR Doc. 2016-25105)
- Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction (IRS final rule, 2017-01-24, FR Doc. 2017-00498)
- Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction. (IRS final rule, 2017-01-24, FR Doc. 2017-00497)
- Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions (IRS final rule, 2004-09-16, FR Doc. 04-20914)
- Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions (IRS final rule, 2007-09-11, FR Doc. E7-17817)
- Treatment of Certain Transfers of Property to Foreign Corporations (IRS final rule, 2016-12-16, FR Doc. 2016-29791)
- Treatment of Certain Transfers of Property to Foreign Corporations; Correction (IRS final rule, 2017-11-15, FR Doc. 2017-24687)
- Treatment of Changes in Elective Entity Classification (IRS final rule, 1999-11-29, FR Doc. 99-30504)
- Treatment of Community Income for Certain Individuals Not Filing Joint Returns (IRS final rule, 2003-07-10, FR Doc. 03-17386)
- Treatment of Disregarded Entities Under Section 752 (IRS final rule, 2006-10-11, FR Doc. E6-16719)
- Treatment of Distributions of Property From a Corporation to a Shareholder (IRS final rule, 2021-09-22, FR Doc. 2021-19980)
- Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2) (IRS final rule, 1999-08-09, FR Doc. 99-20092)
- Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2); Correction (IRS final rule, 2000-03-03, FR Doc. 00-3564)
- Treatment of Excess Loss Accounts (IRS final rule, 2007-07-18, FR Doc. E7-13839)
- Treatment of Gain From Disposition of Certain Natural Resource Recapture Property (IRS final rule, 1995-01-10, FR Doc. 95-172)
- Treatment of Gain Recognized With Respect to Stock in Certain Foreign Corporations Upon Distributions (IRS final rule, 2012-04-24, FR Doc. 2012-9760)
- Treatment of Income and Expense From Certain Hyperinflationary, Nonfunctional Currency Transactions and Certain Notional Principal Contracts (IRS final rule, 2000-01-13, FR Doc. 00-644)
- Treatment of Income From Indian Fishing Rights-Related Activity as Compensation (IRS final rule, 2026-05-04, FR Doc. 2026-08613)
- Treatment of Nonqualified Preferred Stock and Other Preferred Stock in Certain Exchanges and Distributions (IRS final rule, 2000-10-02, FR Doc. 00-25258)
- Treatment of Overall Foreign and Domestic Losses (IRS final rule, 2007-12-21, FR Doc. E7-24877)
- Treatment of Overall Foreign and Domestic Losses (IRS final rule, 2010-03-23, FR Doc. 2010-6462)
- Treatment of Overall Foreign and Domestic Losses (IRS final rule, 2012-06-22, FR Doc. 2012-15230)
- Treatment of Overall Foreign and Domestic Losses (IRS final rule, 2013-03-26, FR Doc. 2013-07111)
- Treatment of Payments in Lieu of Taxes Under Section 141 (IRS final rule, 2008-10-24, FR Doc. E8-25333)
- Treatment of Payments to Charitable Entities in Return for Consideration (IRS final rule, 2020-08-11, FR Doc. 2020-17393)
- Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations (IRS final rule, 2008-05-27, FR Doc. E8-11653)
- Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations (IRS final rule, 2011-05-19, FR Doc. 2011-12279)
- Treatment of Section 355 Distributions by U.S. Corporations to Foreign Persons (IRS final rule, 1996-08-14, FR Doc. 96-20663)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction (IRS final rule, 2009-09-09, FR Doc. E9-21226)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction (IRS final rule, 2009-09-09, FR Doc. E9-21227)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense (IRS final rule, 2009-08-04, FR Doc. E9-18326)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense (IRS final rule, 2013-03-26, FR Doc. 2013-07104)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense (IRS final rule, 2006-08-04, FR Doc. 06-6497)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction (IRS final rule, 2006-12-22, FR Doc. E6-21907)
- Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction (IRS final rule, 2006-12-22, FR Doc. E6-21908)
- Treatment of Shareholders of Certain Passive Foreign Investment Companies (IRS final rule, 1996-12-27, FR Doc. 96-32246)
- Treatment of Special Enforcement Matters (IRS final rule, 2022-12-09, FR Doc. 2022-26783)
- Treatment of Special Enforcement Matters; Correction (IRS final rule, 2023-01-05, FR Doc. 2022-28593)
- Treatment of Special Enforcement Matters; Correction (IRS final rule, 2023-01-05, FR Doc. 2022-28594)
- Treatment of Transactions in Which Federal Financial Assistance Is Provided (IRS final rule, 2017-10-19, FR Doc. 2017-21129)
- Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction (IRS final rule, 2017-12-27, FR Doc. 2017-27862)
- Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction (IRS final rule, 2017-12-27, FR Doc. 2017-27863)
- Treatment of Underwriters in Section 351 and Section 721 Transactions (IRS final rule, 1996-05-01, FR Doc. 96-10396)
- Treaty Guidance Regarding Payments With Respect to Domestic Reverse Hybrid Entities (IRS final rule, 2002-06-12, FR Doc. 02-14506)
- Treaty Guidance Regarding Payments with Respect to Domestic Reverse Hybrid Entities; Correction (IRS final rule, 2002-07-17, FR Doc. 02-17865)
- Treaty-Based Return Positions (IRS final rule, 1997-10-14, FR Doc. 97-25997)
- Tribal General Welfare Benefits (IRS final rule, 2025-12-16, FR Doc. 2025-22873)
- Tribal General Welfare Benefits; Correction (IRS final rule, 2026-01-16, FR Doc. 2026-00835)
- Trump Accounts (IRS final rule, 2026-09-30, FR Doc. 2026-20026)
- U.S. Income Tax Treaty — australia tax treaty documents: aus.pdf
- U.S. Income Tax Treaty — australia tax treaty documents: austtech.pdf
- U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf
- U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf
- U.S. Income Tax Treaty — Barbados Technical Explanation
- U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970
- U.S. Income Tax Treaty — belgium tax treaty documents: belgiumte07.pdf
- U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf
- U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980
- U.S. Income Tax Treaty — Canada Technical Explanation - 1980
- U.S. Income Tax Treaty — Chile income tax treaty note (2010)
- U.S. Income Tax Treaty — Chile income tax treaty note (2011)
- U.S. Income Tax Treaty — Chile income tax treaty note (2012)
- U.S. Income Tax Treaty — Chile income tax treaty note (2023)
- U.S. Income Tax Treaty — Chile tech (2010)
- U.S. Income Tax Treaty — china tax treaty documents: china.pdf
- U.S. Income Tax Treaty — china tax treaty documents: chintech.pdf
- U.S. Income Tax Treaty — Consent to disclose tax information
- U.S. Income Tax Treaty — cyprus tax treaty documents: cyprtech.pdf
- U.S. Income Tax Treaty — cyprus tax treaty documents: cyprus.pdf
- U.S. Income Tax Treaty — Czech Republic Tax Treaty
- U.S. Income Tax Treaty — czech republic tax treaty documents: czechtech.pdf
- U.S. Income Tax Treaty — Denmark Income Tax Treaty - 2000
- U.S. Income Tax Treaty — Denmark Protocol - 2006
- U.S. Income Tax Treaty — denmark tax treaty documents: denmark.pdf
- U.S. Income Tax Treaty — denmark tax treaty documents: denmarkte07.pdf
- U.S. Income Tax Treaty — Denmark Technical Explanation - 2000
- U.S. Income Tax Treaty — egypt tax treaty documents: egypt.pdf
- U.S. Income Tax Treaty — egypt tax treaty documents: egypttech.pdf
- U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf
- U.S. Income Tax Treaty — estonia tax treaty documents: estotech.pdf
- U.S. Income Tax Treaty — finland tax treaty documents: finland.pdf
- U.S. Income Tax Treaty — Finland Technical Explanation - 1989
- U.S. Income Tax Treaty — france tax treaty documents: france.pdf
- U.S. Income Tax Treaty — france tax treaty documents: francetech.pdf
- U.S. Income Tax Treaty — germany tax treaty documents: germanprot06.pdf
- U.S. Income Tax Treaty — germany tax treaty documents: germany.pdf
- U.S. Income Tax Treaty — germany tax treaty documents: germanyte07.pdf
- U.S. Income Tax Treaty — germany tax treaty documents: germtech.pdf
- U.S. Income Tax Treaty — greece tax treaty documents: greece.pdf
- U.S. Income Tax Treaty — hungary tax treaty documents: hungary.pdf
- U.S. Income Tax Treaty — hungary tax treaty documents: hungarytech.pdf
- U.S. Income Tax Treaty — iceland tax treaty documents: iceland.pdf
- U.S. Income Tax Treaty — iceland tax treaty documents: icelandtech.pdf
- U.S. Income Tax Treaty — India Income Tax Treaty - 1989
- U.S. Income Tax Treaty — India Technical Explanation - 1989
- U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988
- U.S. Income Tax Treaty — Indonesia Technical Explanation - 1988
- U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997
- U.S. Income Tax Treaty — ireland tax treaty documents: amending_convention_ireland_treaty_24_sept_1999.pdf
- U.S. Income Tax Treaty — Ireland Technical Explanation - 1997
- U.S. Income Tax Treaty — Israel Income Tax Treaty - 1975
- U.S. Income Tax Treaty — Israel Technical Explanation - 1975
- U.S. Income Tax Treaty — Italy Income Tax Treaty - 1984
- U.S. Income Tax Treaty — Italy Technical Explanation - 1984
- U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980
- U.S. Income Tax Treaty — Jamaica Technical Explanation - 1980
- U.S. Income Tax Treaty — Japan Income Tax Treaty - 1971
- U.S. Income Tax Treaty — Japan Technical Explanation - 1971
- U.S. Income Tax Treaty — Kazahkstan Technical Explanation – 1993
- U.S. Income Tax Treaty — Kazakhstan Income Tax Treaty - 1993
- U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976
- U.S. Income Tax Treaty — Korea Technical Explanation - 1976
- U.S. Income Tax Treaty — KYC Attachment for Poland
- U.S. Income Tax Treaty — KYC Rules for Germany
- U.S. Income Tax Treaty — Latvia Income Tax Treaty - 1998
- U.S. Income Tax Treaty — Latvia Technical Explanation - 1998
- U.S. Income Tax Treaty — liechtenstein-qi-revised8-02.pdf
- U.S. Income Tax Treaty — Lithuania Income Tax Treaty - 1998
- U.S. Income Tax Treaty — Lithuania Technical Explanation - 1998
- U.S. Income Tax Treaty — Luxembourg Income Tax Treaty - 1962
- U.S. Income Tax Treaty — Mexico Income Tax Treaty - 1992
- U.S. Income Tax Treaty — Mexico Technical Explanation - 1992
- U.S. Income Tax Treaty — morocco.pdf
- U.S. Income Tax Treaty — Netherlands - Income Tax Treaty (1992)
- U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982
- U.S. Income Tax Treaty — Norway Income Tax Treaty - 1971
- U.S. Income Tax Treaty — Norway Protocol - 1980
- U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant
- U.S. Income Tax Treaty — Norway Technical Explanation 1980 508 compliant
- U.S. Income Tax Treaty — Pakistan - Tax treaty documents
- U.S. Income Tax Treaty — Philippines Income Tax Treaty - 1976
- U.S. Income Tax Treaty — Poland Income Tax Treaty - 1974
- U.S. Income Tax Treaty — Portugal Income Tax Treaty - 1994
- U.S. Income Tax Treaty — Protocol - 2005
- U.S. Income Tax Treaty — Protocol - 2006
- U.S. Income Tax Treaty — qiattachaustralia.pdf
- U.S. Income Tax Treaty — qiattachguernsey.pdf
- U.S. Income Tax Treaty — qiattachstlucia.pdf
- U.S. Income Tax Treaty — Qualified Intermediary Application and Agreement – Saudi Arabia
- U.S. Income Tax Treaty — Romania - Technical Explanation - 1973
- U.S. Income Tax Treaty — Romania Income Tax Treaty - 1973
- U.S. Income Tax Treaty — Russia Income Tax Treaty - 1992
- U.S. Income Tax Treaty — Seychelles Approved Know-Your-Customer Rules
- U.S. Income Tax Treaty — Slovak Republic Income Tax Treaty - 1993
- U.S. Income Tax Treaty — Slovenia Income Tax Treaty
- U.S. Income Tax Treaty — South Africa Income Tax Treaty - 1997
- U.S. Income Tax Treaty — South Africa Technical Explanation - 1997
- U.S. Income Tax Treaty — Spain Income Tax Treaty - 1990
- U.S. Income Tax Treaty — Spain Technical Explanation – 1990
- U.S. Income Tax Treaty — Sweden Technical Explanation – 1994
- U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996
- U.S. Income Tax Treaty — Switzerland Technical Explanation - 1996
- U.S. Income Tax Treaty — Technical Explanation - 1976
- U.S. Income Tax Treaty — Technical Explanation - 1993
- U.S. Income Tax Treaty — Technical Explanation - 1996
- U.S. Income Tax Treaty — Technical Explanation - 2003
- U.S. Income Tax Treaty — Technical Explanation - 2004
- U.S. Income Tax Treaty — Technical Explanation -2006
- U.S. Income Tax Treaty — Technical Explanation 1970
- U.S. Income Tax Treaty — Technical Explanation 1989
- U.S. Income Tax Treaty — Technical Explanation 1996
- U.S. Income Tax Treaty — Technical Explanation for Protocol - 2004
- U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005
- U.S. Income Tax Treaty — Technical Explanation for Protocol - 2006
- U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996
- U.S. Income Tax Treaty — Thailand Technical Explanation - 1996
- U.S. Income Tax Treaty — Trinidad Tax Treaty
- U.S. Income Tax Treaty — Tunisia Income Tax Treaty - 1985
- U.S. Income Tax Treaty — Turkey Tax Treaty
- U.S. Income Tax Treaty — U.S.-Poland tax treaty technical explanation
- U.S. Income Tax Treaty — Ukraine Income Tax Treaty - 1994
- U.S. Income Tax Treaty — Ukraine Technical Explanation – 1994
- U.S. Income Tax Treaty — Union of Soviet Socialist Republics (USSR) Income Tax Treaty - 1973
- U.S. Income Tax Treaty — United Kingdom Technical Explanation - 1975
- U.S. Income Tax Treaty — United States Model Income Tax Treaty - 1996
- U.S. Income Tax Treaty — united states model tax treaty documents: model006.pdf
- U.S. Income Tax Treaty — United States Model Technical Explanation - 1996
- U.S. Income Tax Treaty — US Norway Agreement Regarding Offshore Activities
- U.S. Income Tax Treaty — Venezuela Income Tax Treaty - 1999
- U.S. Income Tax Treaty — Venezuela Technical Explantion - 1999
- Unified Partnership Audit Procedures (IRS final rule, 2001-10-04, FR Doc. 01-24517)
- Unified Rule for Loss on Subsidiary Stock (IRS final rule, 2008-09-17, FR Doc. E8-21006)
- Unified Rule for Loss on Subsidiary Stock (IRS final rule, 2008-11-06, FR Doc. Z8-21006)
- Unified Rule for Loss on Subsidiary Stock (IRS final rule, 2013-03-26, FR Doc. 2013-07095)
- Unified Rule for Loss on Subsidiary Stock (IRS final rule, 2013-03-26, FR Doc. 2013-07100)
- Unified Rule for Loss on Subsidiary Stock; Correction (IRS final rule, 2008-10-20, FR Doc. E8-24670)
- Unified Rule for Loss on Subsidiary Stock; Correction (IRS final rule, 2008-10-20, FR Doc. E8-24672)
- Unified Rule for Loss on Subsidiary Stock; Correction (IRS final rule, 2010-03-05, FR Doc. 2010-4756)
- Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions (IRS final rule, 2004-05-20, FR Doc. 04-11360)
- Uniform Capitalization of Interest Expense in Safe Harbor Sale and Leaseback Transactions (IRS final rule, 2005-02-23, FR Doc. 05-3463)
- Unit Livestock Price Method (IRS final rule, 2002-10-28, FR Doc. 02-27158)
- United States Dollar Approximate Separate Transactions Method (IRS final rule, 2007-03-30, FR Doc. E7-5857)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (IRS final rule, 2015-09-02, FR Doc. 2015-21574)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (IRS final rule, 2016-11-03, FR Doc. 2016-26425)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction (IRS final rule, 2015-10-29, FR Doc. 2015-27603)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction (IRS final rule, 2015-10-29, FR Doc. 2015-27604)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction (IRS final rule, 2016-12-28, FR Doc. 2016-31364)
- United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction (IRS final rule, 2016-12-28, FR Doc. 2016-31411)
- Unrelated Business Taxable Income Separately Computed for Each Trade or Business (IRS final rule, 2020-12-02, FR Doc. 2020-25954)
- Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction (IRS final rule, 2021-02-12, FR Doc. 2021-00341)
- Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction (IRS final rule, 2021-02-12, FR Doc. 2021-00342)
- Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (IRS final rule, 2024-01-19, FR Doc. 2024-00978)
- Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (IRS final rule, 2020-11-12, FR Doc. 2020-24723)
- Updated Mortality Tables for Determining Current Liability (IRS final rule, 2007-02-02, FR Doc. E7-1703)
- Updating Estimated Income Tax Regulations Under Section 6654 (IRS final rule, 2005-09-02, FR Doc. 05-17449)
- Updating of Employer Identification Numbers (IRS final rule, 2013-05-06, FR Doc. 2013-10515)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (IRS final rule, 2023-06-07, FR Doc. 2023-11837)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Term of Years, and Remainder or Reversionary Interests; Correction (IRS final rule, 2000-03-09, FR Doc. 00-5245)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests (IRS final rule, 1999-04-30, FR Doc. 99-10533)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests (IRS final rule, 2000-06-12, FR Doc. 00-12986)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests (IRS final rule, 2009-05-07, FR Doc. E9-10111)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests (IRS final rule, 2011-08-10, FR Doc. 2011-19675)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction (IRS final rule, 1999-06-22, FR Doc. 99-15786)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction (IRS final rule, 2000-09-28, FR Doc. 00-24707)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction (IRS final rule, 2009-06-08, FR Doc. E9-13241)
- Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction (IRS final rule, 2009-06-08, FR Doc. E9-13242)
- Use of Controlled Corporations To Avoid the Application of Section 304 (IRS final rule, 2009-12-30, FR Doc. E9-30861)
- Use of Controlled Corporations To Avoid the Application of Section 304 (IRS final rule, 2012-12-26, FR Doc. 2012-30967)
- Use of Controlled Corporations To Avoid the Application of Section 304; Correction (IRS final rule, 2010-02-26, FR Doc. 2010-3927)
- Use of Differential Income Stream as a Consideration in Assessing the Best Method (IRS final rule, 2011-12-23, FR Doc. 2011-32728)
- Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method (IRS final rule, 2013-08-27, FR Doc. 2013-20786)
- Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment (IRS final rule, 2020-03-09, FR Doc. 2020-04485)
- Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correction (IRS final rule, 2013-10-22, FR Doc. 2013-24537)
- Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents (IRS final rule, 2006-10-20, FR Doc. E6-17528)
- Use of Penalty Mail in the Location and Recovery of Missing Children (IRS final rule, 1999-12-13, FR Doc. 99-32098)
- Use of Penalty Mail in the Location and Recovery of Missing Children; Correction (IRS final rule, 2000-03-24, FR Doc. 00-5241)
- Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees (IRS final rule, 2019-07-03, FR Doc. 2019-11500)
- User Fee for Estate Tax Closing Letter (IRS final rule, 2021-09-28, FR Doc. 2021-21029)
- User Fee for Estate Tax Closing Letter; Correction (IRS final rule, 2021-10-19, FR Doc. 2021-22780)
- User Fee To Take the Registered Tax Return Preparer Competency Examination (IRS final rule, 2011-11-25, FR Doc. 2011-30388)
- User Fees (IRS final rule, 1995-02-14, FR Doc. 95-3755)
- User Fees for Installment Agreements (IRS final rule, 2016-12-02, FR Doc. 2016-28936)
- User Fees for Offers in Compromise (IRS final rule, 2020-03-13, FR Doc. 2020-05115)
- User Fees for Processing Installment Agreements (IRS final rule, 2006-12-28, FR Doc. E6-22257)
- User Fees for Processing Installment Agreements and Offers in Compromise (IRS final rule, 2013-12-02, FR Doc. 2013-28863)
- User Fees for Processing Offers To Compromise (IRS final rule, 2003-08-15, FR Doc. 03-20933)
- User Fees Relating to Enrolled Actuaries (IRS final rule, 2023-10-20, FR Doc. 2023-23301)
- User Fees Relating to Enrolled Actuaries; Correction (IRS final rule, 2023-11-21, FR Doc. 2023-25438)
- User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (IRS final rule, 2011-04-19, FR Doc. 2011-9469)
- User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (IRS final rule, 2019-05-13, FR Doc. 2019-09732)
- User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (IRS final rule, 2022-09-29, FR Doc. 2022-21087)
- User Fees Relating to Enrollment (IRS final rule, 2006-10-05, FR Doc. 06-8525)
- User Fees Relating to Enrollment and Preparer Tax Identification Numbers (IRS final rule, 2010-09-30, FR Doc. 2010-24652)
- User Fees Relating to Enrollment To Perform Actuarial Services (IRS final rule, 2007-12-21, FR Doc. 07-6156)
- User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination (IRS final rule, 2022-03-01, FR Doc. 2022-04302)
- Utility Allowance Submetering (IRS final rule, 2019-03-04, FR Doc. 2019-03827)
- Utility Allowances Submetering (IRS final rule, 2016-03-03, FR Doc. 2016-04606)
- Valuation of Plan Distributions (IRS final rule, 1995-04-05, FR Doc. 95-8229)
- Valuation of Plan Distributions (IRS final rule, 1998-04-07, FR Doc. 98-8981)
- Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan (IRS final rule, 2005-08-29, FR Doc. 05-17046)
- Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction (IRS final rule, 2005-10-04, FR Doc. 05-19776)
- Withdrawal of Notice of Federal Tax Lien in Certain Circumstances (IRS final rule, 2001-06-22, FR Doc. 01-15656)
- Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien (IRS final rule, 2011-04-04, FR Doc. 2011-7933)
- Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien (IRS final rule, 2011-05-03, FR Doc. C1-2011-7933)
- Withholding Exemptions (IRS final rule, 2005-04-14, FR Doc. 05-6718)
- Withholding Exemptions (IRS final rule, 2007-07-13, FR Doc. E7-13492)
- Withholding Exemptions: Correction (IRS final rule, 2005-05-17, FR Doc. 05-9610)
- Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business (IRS final rule, 2020-11-30, FR Doc. 2020-22619)
- Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment (IRS final rule, 2014-03-06, FR Doc. 2014-03991)
- Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction (IRS final rule, 2014-04-22, FR Doc. 2014-09161)
- Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction (IRS final rule, 2014-07-01, FR Doc. 2014-15466)
- Withholding of Tax on Dispositions of U.S. Real Property Interests by Foreign Persons (IRS final rule, 1995-12-21, FR Doc. 95-30871)
- Withholding on Certain Distributions Under Section 3405(a) and (b) (IRS final rule, 2024-10-21, FR Doc. 2024-24224)
- Withholding on Distributions of Indian Gaming Profits to Tribal Members (IRS final rule, 1995-12-19, FR Doc. 95-30683)
- Withholding on Distributions of Indian Gaming Profits to Tribal Members; Correction (IRS final rule, 1996-03-11, FR Doc. 96-5728)
- Withholding on Payments of Certain Gambling Winnings (IRS final rule, 2017-09-27, FR Doc. 2017-20720)
Other topics
Buying & selling
The rules for the people who carry a sale: real estate licensing, broker supervision, trust funds and the Real Estate Commissioner's regulations.
Renting & eviction
Rent caps, just cause, deposits, repairs and entry, the eviction lawsuit itself, and the fair-housing rules every rental decision is read against.
Owning & HOAs
What comes with holding a property: HOA disclosures, assessments and disputes, loan servicing, homeowners insurance, trusts, and passing a home on at death.
Foreclosure & auctions
The law and official process for trustee's sales, tax-defaulted property, judgment enforcement, probate sales and bankruptcy.
Property taxes
Find property assessment, reassessment, exemptions, tax bills, appeals and transfer taxes by the task you need to complete.
GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.