Blue Book

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Blue Book

Blue Book means:
a general explanation of a tax act, prepared by the staff of the Joint Committee on Taxation. The U.S. Internal Revenue Service does not accept the explanations in the Blue Book as having legal effect except with respect to the accuracy-related penalty.

Related Entries in the American Tax Encyclopedia:

  1. Substantial Authority
  2. Book Value
  3. Book Untaxed Reported Profits
  4. Book Income
  5. Book Inventory
  6. Joint Committee Review
  7. Book Depreciation
  8. Legislative Process
  9. Joint Economic Committee of Congress
  10. Legislative History
  11. Substitute Return
  12. Double Taxation
  13. Tenancy By the Entirety
  14. S Corporation
  15. Ombudsman
  16. Negligence Penalty
  17. Community Property
  18. Burden of Proof
  19. Collapsible Corporation
  20. Home Sate Exemption
  21. Survivorship
  22. Transmitter
  23. Legal Exchange Information Service
  24. Blockage Discount
  25. Senate Finance Committee

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