Publisher's Synopsis
In this printed volume, you will find iinformation on all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated.
The Bulletin is divided into four parts as follows:
Part I. 1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II. Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III. Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury s Office of the Assistant Secretary (Enforcement).
Part IV. Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
Related products:
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