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ACC 3043: Federal Income Taxation
ACC 3043: Federal Income Taxation
Course research guide for ACC 3043: Federal Income Taxation with Pamela Smith
Getting Started
Internal Revenue Code (IRC)
Treasury Regulations
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Treasury Regulations
Electronic Code of Federal Regulations - Treasury Regulations (26 C.F.R.)
Source: gpo.gov. Electronic Code of Federal Regulations (e-CFR) data is most current.
Treasury Regulations (26 C.F.R.)
Commonly referred to as Federal tax regulations - issued by the Department of Treasury to pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.
Treas. Reg. Examples
Treas. Reg. §1.67-1T: 2-percent floor on miscellaneous itemized deductions
Treas. Reg. §1.161-1 Allowance of deductions
Treas. Reg. §1.162-1 Business expenses.
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