IRS Documents
IRS Documents Officially Published IRS Documents The Internal Revenue Bulletin/Cumulative Bulletin The IRS produces many documents, most of which are … Read more
IRS Materials
General Counsel Memoranda
General Counsel Memoranda General Counsel Memoranda are documents prepared by the Office of the Chief Counsel that “contain the reasons … Read more
Revenue Procedures
Revenue Procedures Overview A revenue procedure is an official statement of a procedure that affects the rights or duties of … Read more
Proposed Regulations 2009
Proposed Regulations in 2009 2007 and prior: From IRBs prior to July, 2007: For information about proposed regulations prior to … Read more
Actions on Decisions
Actions on Decisions The Concept of Actions on Decisions It is the policy of the Internal Revenue Service to announce … Read more
Executive Orders
Executive Orders Executive Orders are orders by the President of the United States (see more about this piece of legislation … Read more
Revenue Rulings
Revenue Rulings Overview A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, … Read more
Internal Revenue Bulletin
About Internal Revenue Bulletin: The Internal Revenue Bulletin (IRB) is a weekly publication summarizing various U.S. Internal Revenue Service (IRS) administrative rulings….
News Releases
News Releases Overview IRS News Releases consist of Information Releases as well as Fact Sheets, both issued by the IRS. … Read more
IRS Written Determinations
IRS Written Determinations Overview In general, there are three types of IRS written determinations: Private Letter Rulings (PLR) – Taxpayer-specific … Read more
Technical Advice Memoranda
Technical Advice Memoranda Overview A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon … Read more
Chief Counsel Notices
Chief Counsel Notices Overview Chief counsel (CC) notices are directives that provide interim guidance, furnish temporary procedures, describe changes in … Read more
Proposed Regulations prior 2008
Proposed Regulations prior 2008 2010 and after: From IRBs after January, 2010: For information about proposed regulations after january 2010 … Read more
Treasury Decisions
Treasury Decisions “. . . [U]pon approval by the Commissioner [of the IRS] and signature by the Assistant Secretary of … Read more
Cumulative Bulletin
Cumulative Bulletin means:
a hardbound compilation of the material in the Internal Revenue Bulletin, usually issued semiannually….
Treasury Regulations
Treasury Regulations Treasury Regulations Treasury Regulations, commonly referred to as Federal tax regulations, pick up where the Internal Revenue Code … Read more
IRS Schedules
IRS Schedules List of IRS Schedules: Schedule A Schedule B Schedule C Schedule C & Schedule SE (2004 IRS FAQ) … Read more
Proposed Regulations
The Proposed Regulations are. tentative regulations issued by the U.S. Treasury Department to give interested parties time to respond. Courts tend to give no legal validity to proposed regulations. Temporary regulations are also issued as proposed regulations. An entry about U.S. Treasury Department…
Federal Income Tax Documents
Federal Income Tax Documents Federal Tax Research: Documents and Resources The following entry describes the main types of federal income … Read more
Employer Comparable Contributions
Employer Comparable Contributions to Health Savings Accounts under Section 4980G AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: … Read more
Internal Revenue Ruling 2004-2
Internal Revenue Ruling 2004-2 — Health Savings Accounts (The reproduction of IRS information is provided only as a guide for … Read more