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Tax Exempt and Government Entities Directives

The Tax Exempt and Governments Entities Division of the IRS provides administrative guidance to their examiners to ensure consistent tax administration and on matters relating to internal operations. The directives do not establish the IRS’s position on legal issues and are not legal guidance.


06-15-2015 Tax Treatment of Uniforms Issued to Government Employees by Fire and Police Departments


Page Last Reviewed or Updated: 06-Jul-2016