Internal Revenue Code

The Internal Revenue Code (IRC) is the comprehensive set of tax laws in the United States, codified as Title 26 of the U.S. Code, and enforced by the IRS. It governs federal income taxes, payroll taxes, estate and gift taxes, and other tax-related matters.

Federal Taxes
Revenue Ruling 99-7: Understanding the Deductibility of Daily Transportation Expenses
Federal Taxes
Understanding Revenue Ruling 64-182: A Guide to Charitable Organizations and Tax Exemption
Federal Taxes
Revenue Ruling 2025-4: Navigating Federal Tax Treatment of State Paid Family and Medical Leave Programs
State and Local Taxes
Determining If Subject to 163(j)