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Tax Law Issues

Advance Notice for Tax Professionals

IRS sometimes releases Revenue Rulings, Revenue Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available for download.

Applicable Federal Rates

These revenue rulings provide various prescribed rates for federal income tax purposes for the current and recent-past months. Click here to go to the Applicable Federal Rates

BLS Department Store Inventory Price Indexes

This page provides directions and links to the Department Store Inventory Price Indexes published each month by the Bureau of Labor Statistics (BLS) on the BLS website. These BLS indexes may be used by department stores using the retail and last in, first out, (LIFO) inventory methods, in valuing inventories.

Calendar(s)

This probably won't help you organize your birthday card list, but our Tax Calendar will help you find important individual, business, and excise tax dates. We also have an Online Tax Calendar which replaces the 12-month Tax Tips newsletter subscription.

Collection Financial Standards

Collection Financial Standards are used to help determine a taxpayer's ability to pay a delinquent tax liability. Allowances for food, clothing and other items, known as the National Standards.

Coordinated Issue Papers

Certain issues seem to crop up frequently during examination of returns. These  Coordinated Issue Papers are the Service's current thinking on a wide range of industries and issues.

Earned Income Tax Credit (EITC)

Important information on  EITC and Advance EITC , and EITC materials for your business needs.

Exempt Organizations

Learn about the "exemption" process and search through a list of qualified charitable organizations. Download an Exempt Organization Tax Kit and much more. A comprehensive source of information about  Exempt Organizations.

Extensions of Time to File

Quick links to downloadextension forms for individual and corporation income tax returns.

Help During Disasters

If your client has sustained damage or lost property in a location declared by the President as a major disaster area, you should know about  IRS Help During Disasters .

Independent Contractor or Employee

Publication 1976 - Independent Contractor or Employee. Section 530 provides businesses with relief from federal employment tax obligations if certain requirements are met.

Internal Revenue Bulletins

The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.

Market Segment Understandings

The  MSU Program , first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.

MSSP Audit Technique Guides

The Market Segment Specialization Program focuses on developing highly trained examiners for a particular market segment. These  Audit Technique Guides  contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

New Law & Changes

Highlights of changes in the tax laws and links to other government sites with information on tax legislation.

Other Hot Tax Professional Questions

Need information on the Taxpayer Relief Act of 1997, or the Technical Corrections Bill, or any other bills? Here is a quick link to  Tax Law Legislation .

Statistics of Income

There's a wealth of information about the financial composition of individuals, business taxpayers, tax exempt organizations and more.  Statistics of Income data has been sampled from all kinds of returns and sorted in lots of interesting ways.

Tax Statute References

Links to researchable versions of the Code of Federal Regulations (CFR), Internal Revenue code (IRC) and many other useful reference databases are now available from our  Tax Regs In English page.

Tax Tables & Schedules

Interactive  Tax Tables and Tax Rate Schedules.

Page Last Reviewed or Updated: 25-Aug-2014