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In five comprehensive volumes, this "must-have" desk reference gives you the official text of tax regulations. RIA's coverage contains complete text of income, estate, gift, the relevant excise, withholding, procedure, administration, FICA, FUTA and payroll! Includes changes necessitated by various pieces of tax legislation that have passed to date and all regulations filed with the IRS by the time we go to press.
All regulations are in sequence and Code section order: final, temporary, and proposed. RIA's Federal Tax Regulations provides "one glance" and you avoid having to refer to another volume to see proposed amendments. Running heads indicate the precise deep cite and whether the page includes a proposed reg or a final reg - both help speed your research.
Cautions are included to alert you to a regulation that has not been updated by the Treasury Department to reflect recent law changes. TWO comprehensive topic indexes are maintained: 1) for final and temporary regs and 2) for proposed regulations. |