Tax code, regulations and official guidance - Internal Revenue Service
Sep 4, 2025 · Treasury regulations—commonly referred to as federal tax regulations—provide the official interpretation of the IRC by the U.S. Department of the Treasury and give directions to …
INTERNAL REVENUE CODE
The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 …
eCFR :: Title 26 of the CFR -- Internal Revenue
Learn more about the eCFR, its status, and the editorial process.
U.S. Code: Title 26 — INTERNAL REVENUE CODE | U.S. Code | US Law …
(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
TITLE 26—INTERNAL REVENUE CODE - GovInfo
Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internalsection number Revenue Code of 1954 (redesignated the Internal Revenue …
Internal Revenue Code of 1986 | Full-Text IRS Tax Code Search
6 days ago · Search and see resources for all federal IRS code sections. Tax Notes Research offers full-text code sections from the Internal Revenue Code (IRC) of 1986.
§356, Receipt of Boot in Reorganization Exchanges and Distributions
If shareholders or security holders receive money or other property (boot) in addition to permitted stock or securities in a reorganization exchange or Section 355 distribution, they may recognize gain, but …
Sec. 356. Receipt Of Additional Consideration - Bloomberg Law
section 354 or 355 would apply to an exchange but for the fact that. the property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the …
Internal Revenue Code - Wikipedia
The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. [1]
Prohibited Transactions 101 - Retirement Industry Trust Association
Feb 22, 2025 · Congress has granted special tax benefits to promote saving for retirement. In turn, it is expected that savers will not abuse the privilege or take unwarranted risks with assets.