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The book outlines the regulations, procedures, and practices established by the Internal Revenue Service regarding various tax categories, including income, estate, gift, employment, and excise taxes. It highlights that updates to these regulations are made annually by April, with subsequent publication occurring within six months, ensuring readers have access to the most current tax guidelines.
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Code of Federal Regulations, Title 26 Internal Revenue 1.301-1.400, Revised as of April 1, 2022, Office Of The Federal Register
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- 2023
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