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  2. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.

  3. Treasury regulations - Wikipedia

    en.wikipedia.org/wiki/Treasury_regulations

    Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.

  4. Revenue ruling - Wikipedia

    en.wikipedia.org/wiki/Revenue_Ruling

    A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers under the law, while a revenue ruling is the conclusion of the IRS on how the law is applied to a specific set of facts. Generally, a revenue ruling states the IRS position, whereas a revenue procedure provides return filing or other ...

  5. Oil depletion allowance - Wikipedia

    en.wikipedia.org/wiki/Oil_depletion_allowance

    The oil depletion allowance in American (US) tax law is a tax break claimable by anyone with an economic interest in a mineral deposit or standing timber. [citation needed] The principle is that the asset is a capital investment that is a wasting asset, and therefore depreciation can reasonably be offset (effectively as a capital loss) against income.

  6. Title III of the Patriot Act - Wikipedia

    en.wikipedia.org/wiki/Title_III_of_the_Patriot_Act

    The minimum requirements under the section require financial institutions to establish procedures to take reasonable and practicable measures to verify the identity of those applying for an account with the institution; [7] maintain records of the information used to verify a person's identity, including name, address, and other identifying ...

  7. Tax debt relief: How to resolve your debt with the IRS

    www.aol.com/finance/tax-debt-relief-resolve-debt...

    Tax debt relief is a way the government helps you when you can’t afford to pay your tax bill. This comes in the form of a payment plan or a settlement in which the IRS agrees to settle your tax ...