The Internal Revenue Code (Title 26), the Treasury regulations, IRS guidance in the Internal Revenue Bulletin, and U.S. Tax Court opinions.
In build
Like every Verbatim title, this one brings together the same four layers from official sources, sealed at collection and cite-checkable against the original text.
This title is in build. This page becomes the product page when the title releases.
Verbatim provides the text of the law. It is not legal advice, and it does not say what the law means for any person's situation.