CPA Exam: Taxation and Regulation (REG)

Sources

Everything this course cites. Every source is on an official site: aicpa-cima.com, nasba.org, irs.gov, uscode.house.gov, ecfr.gov, govinfo.gov, federalregister.gov, sec.gov, uniformlaws.org.

Testing of H.R. 1: One Big Beautiful Bill Act on the CPA ExamAICPA · accessed 2026-11-09 · PDF download on the same page: the Board of Examiners' decision of September 18, 2025, on when provisions of Public Law 119-21 become eligible for testing in REG and TCP. The page also states the CPA Exam Policy on New Pronouncements for federal tax law.
Uniform CPA Examination Blueprints, effective January 1, 2026AICPA · accessed 2026-11-09 · PDF download ("CPA Exam Blueprints 2026") on the AICPA's "Learn what is tested on the CPA Exam" page: the exam design table (section time, MCQ and TBS counts, testlets, score weighting), the REG section introduction, section assumptions, references and the REG blueprint (areas, groups, topics and representative tasks). Copyrighted; summarised, never quoted.
Uniform CPA Examination Blueprints, effective January 1, 2027, and Summary of revisionsAICPA · accessed 2026-11-09 · PDF downloads on the same page: the 2027 Blueprints and the Board of Examiners' summary of revisions approved September 16, 2026. For REG the only revision clarifies a representative task in Area IV, Group A (capital gains, with digital assets as an example).
AICPA Tax Executive Committee Approves Revised Tax Standards Following Comment PeriodAICPA & CIMA · accessed 2026-11-09 · News release of Nov. 13, 2023: revised SSTSs adopted May 18, 2023, effective Jan. 1, 2024.
Everything You Need to Know About the CPA ExamAICPA & CIMA · accessed 2026-11-09
Find answers to frequently asked questions about the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Dated October 18, 2021; cited only for points that current pages do not contradict (pretest questions, breaks).
Find out when you'll get your CPA Exam scoreAICPA & CIMA · accessed 2026-11-09 · Target score-release dates for Core sections (rolling) and Discipline windows, 2026–2028; the July 2027 move to a new delivery platform.
Keeping pace in a tax environment that never slowsAICPA & CIMA · accessed 2026-11-09 · Article of Apr. 30, 2019 listing the seven areas the pre-2024 SSTSs covered.
Learn more about CPA Exam scoring and pass ratesAICPA & CIMA · accessed 2026-11-09
Practice for the CPA Exam with Sample TestsAICPA & CIMA · accessed 2026-11-09
Statements on Standards for Tax Services No. 1–4 (1/1/2024)AICPA & CIMA · accessed 2026-11-09 · Copyrighted; summarised, never quoted. The page states the SSTSs are enforceable tax practice standards for AICPA members.
The new CPA Exam, two years inAICPA & CIMA · accessed 2026-11-09 · Article of July 6, 2026: Core and Discipline structure, scoring, testing windows, score-release timing and the timing of H.R. 1 provisions.
Uniform Accountancy Act, Standards for Regulation, Ninth Edition (July 2025)AICPA and National Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09 · Copyrighted model law; summarised in our own words, never quoted. Sections 5, 6, 7, 10, 18, 19, 20 and 23 used.
About Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax WithholdingInternal Revenue Service · accessed 2026-11-09
Annual Filing Season ProgramInternal Revenue Service · accessed 2026-11-09 · Page last reviewed Jan. 29, 2026: requirements and the limited representation rights of Record of Completion holders.
Business structuresInternal Revenue Service · accessed 2026-11-09 · Page last reviewed or updated October 3, 2026.
Circular 230, Regulations Governing Practice before the Internal Revenue Service (Rev. 6-2014)Internal Revenue Service · accessed 2026-11-09 · The IRS's printed edition of 31 CFR Part 10 as published June 12, 2014; the eCFR text checked on 2026-11-09 has the same sections.
Comparison of Form 8938 and FBAR requirementsInternal Revenue Service · accessed 2026-11-09 · Page last reviewed Sept. 19, 2026; Form 8938 thresholds are not inflation-indexed.
Digital assetsInternal Revenue Service · accessed 2026-11-09 · Digital assets are property; the Form 1040 question; Form 1099-DA reporting of gross proceeds from January 1, 2025 and of basis for certain transactions from January 1, 2026.
Form 1040 (2025), U.S. Individual Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
Form 1120 (2025), U.S. Corporation Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
Form 8832, Entity Classification Election, with instructions (Rev. December 2013)Internal Revenue Service · accessed 2026-11-09
Forming a corporationInternal Revenue Service · accessed 2026-11-09
Frequently asked questions on virtual currency transactionsInternal Revenue Service · accessed 2026-11-09
Frequently asked questions: Annual Filing Season ProgramInternal Revenue Service · accessed 2026-11-09
General Instructions for Forms W-2 and W-3 (2026)Internal Revenue Service · accessed 2026-11-09
Independent contractor (self-employed) or employee?Internal Revenue Service · accessed 2026-11-09
Independent Office of AppealsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1023-EZ (01/2025)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1040 and Form 1040-SR (2025)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1065 (2025), U.S. Return of Partnership IncomeInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1099-DA (2026), Digital Asset Proceeds From Broker TransactionsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1099-DIV (Rev. January 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1120 (2025), U.S. Corporation Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · The latest instructions published; used for Schedule M-1, Schedule M-3 filing thresholds and due dates.
Instructions for Form 1120-S (2025), U.S. Income Tax Return for an S CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2553 (Rev. December 2020), Election by a Small Business CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 4562 (2025), Depreciation and AmortizationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other ReturnsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8275, Disclosure Statement (Rev. October 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8886, Reportable Transaction Disclosure Statement (Rev. October 2022)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8949 (2025), Sales and Other Dispositions of Capital AssetsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8995 (2025), Qualified Business Income Deduction Simplified ComputationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 990 (2025), Return of Organization Exempt From Income TaxInternal Revenue Service · accessed 2026-11-09
Instructions for Forms 1094-C and 1095-CInternal Revenue Service · accessed 2026-11-09 · 2025 instructions, including the alternative manner of furnishing Form 1095-C on request.
Instructions for Forms 1099-INT and 1099-OID (Rev. January 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Forms 1099-R and 5498 (2026)Internal Revenue Service · accessed 2026-11-09
Instructions for Schedule C (Form 1040) (2025), Profit or Loss From BusinessInternal Revenue Service · accessed 2026-11-09
Instructions for Schedule D (Form 1040) (2025), Capital Gains and LossesInternal Revenue Service · accessed 2026-11-09
Instructions for Schedule M-3 (Form 1120)Internal Revenue Service · accessed 2026-11-09
Limited liability company (LLC)Internal Revenue Service · accessed 2026-11-09
Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs)Internal Revenue Service · accessed 2026-11-09 · 2026 IRA limit $7,500 (catch-up $1,100) and deduction phase-out ranges
Office of Professional Responsibility and Circular 230Internal Revenue Service · accessed 2026-11-09
Partner's Instructions for Schedule K-1 (Form 1065) (2025)Internal Revenue Service · accessed 2026-11-09
Partner's Instructions for Schedule K-1 (Form 1065) (2025)Internal Revenue Service · accessed 2026-11-09
PTIN requirements for tax return preparersInternal Revenue Service · accessed 2026-11-09 · Applications and renewals for 2027 PTINs.
Publication 15 (Circular E), Employer's Tax GuideInternal Revenue Service · accessed 2026-11-09 · 2026 edition (for use in 2026): social security wage base $184,500; FUTA wage base $7,000; deposit rules; trust fund recovery penalty.
Publication 15-A, Employer's Supplemental Tax GuideInternal Revenue Service · accessed 2026-11-09 · 2026 edition: common-law rules, statutory employees and nonemployees, misclassification.
Publication 15-B, Employer's Tax Guide to Fringe BenefitsInternal Revenue Service · accessed 2026-11-09 · 2026 edition (2026 dependent care, transportation and group-term life figures).
Publication 17 (2025), Your Federal Income TaxInternal Revenue Service · accessed 2026-11-09
Publication 3498, The Examination Process (Rev. 5-2025)Internal Revenue Service · accessed 2026-11-09
Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business (Rev. 6-2024)Internal Revenue Service · accessed 2026-11-09 · Describes the FTC Safeguards Rule's requirements for tax professionals.
Publication 5, Your Appeal Rights and How to Prepare a Protest If You Disagree (Rev. 4-2021)Internal Revenue Service · accessed 2026-11-09 · Small case request ($25,000 or less per period) and formal written protest.
Publication 501 (2025), Dependents, Standard Deduction, and Filing InformationInternal Revenue Service · accessed 2026-11-09
Publication 504, Divorced or Separated IndividualsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 505 (2026), Tax Withholding and Estimated TaxInternal Revenue Service · accessed 2026-11-09
Publication 525, Taxable and Nontaxable IncomeInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 541 (12/2025), PartnershipsInternal Revenue Service · accessed 2026-11-09
Publication 544, Sales and Other Dispositions of AssetsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 550, Investment Income and ExpensesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 551, Basis of AssetsInternal Revenue Service · accessed 2026-11-09 · Revised December 2025.
Publication 556, Examination of Returns, Appeal Rights, and Claims for RefundInternal Revenue Service · accessed 2026-11-09
Publication 557 (01/2025), Tax-Exempt Status for Your OrganizationInternal Revenue Service · accessed 2026-11-09
Publication 559, Survivors, Executors, and AdministratorsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 560 (2025), Retirement Plans for Small BusinessInternal Revenue Service · accessed 2026-11-09 · Gives the 2026 SEP limits ($72,000; $360,000 of compensation)
Publication 5708, Creating a Written Information Security Plan for your Tax & Accounting Practice (Rev. 8-2024)Internal Revenue Service · accessed 2026-11-09
Publication 575, Pension and Annuity IncomeInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 583, Starting a Business and Keeping RecordsInternal Revenue Service · accessed 2026-11-09 · Revised December 2024.
Publication 936 (2025), Home Mortgage Interest DeductionInternal Revenue Service · accessed 2026-11-09 · Written for 2025; mortgage insurance premiums return as interest from 2026 under IRC §163(h)(3)(F)(i)(III)
Publication 946, How To Depreciate PropertyInternal Revenue Service · accessed 2026-11-09 · 2025 edition; MACRS percentage tables in Appendix A; its What's New also states the 2026 section 179 limits.
Publication 947, Practice Before the IRS and Power of AttorneyInternal Revenue Service · accessed 2026-11-09
Questions and answers on employer shared responsibility provisions under the Affordable Care ActInternal Revenue Service · accessed 2026-11-09 · Page last reviewed July 20, 2026. Describes the 95% offer test and the two payment computations; its table of adjusted amounts stops at 2023.
Questions and answers on the Premium Tax CreditInternal Revenue Service · accessed 2026-11-09 · Updated February 19, 2026: eligibility (Q5), income limits of 100%–400% of the poverty line with the 2021–2025 expansion ended (Q7), no repayment cap for tax years after 2025 (Q31).
Repayment caps eliminated for excess advance payments of the Premium Tax CreditInternal Revenue Service · accessed 2026-11-09
Report of Foreign Bank and Financial Accounts (FBAR)Internal Revenue Service · accessed 2026-11-09 · Who must file (aggregate over $10,000), due date April 15 with automatic extension to October 15, e-filing with FinCEN.
Revenue Procedure 2025-19 (2026 inflation-adjusted amounts for health savings accounts)Internal Revenue Service · accessed 2026-11-09 · 2026 HSA limits: $4,400 self-only, $8,750 family
Revenue Procedure 2025-25 (2026 applicable percentage table and required contribution percentage under § 36B)Internal Revenue Service · accessed 2026-11-09 · 2026: applicable percentages 2.10% to 9.96% for household income up to 400% of the poverty line; required contribution percentage 9.96%.
Revenue Procedure 2025-26 (indexed § 4980H amounts for 2026)Internal Revenue Service · accessed 2026-11-09 · For calendar year 2026 the adjusted $2,000 amount is $3,340 and the adjusted $3,000 amount is $5,010.
Revenue Procedure 2025-32 (2026 inflation adjustments)Internal Revenue Service · accessed 2026-11-09 · Inflation-adjusted amounts for taxable years beginning in 2026, reflecting Public Law 119-21.
Schedule 1-A (Form 1040) (2025), Additional DeductionsInternal Revenue Service · accessed 2026-11-09
Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or MoreInternal Revenue Service · accessed 2026-11-09
Shareholder's Instructions for Schedule K-1 (Form 1120-S) (2025)Internal Revenue Service · accessed 2026-11-09
Sole proprietorshipsInternal Revenue Service · accessed 2026-11-09
Worker reclassification – Section 530 reliefInternal Revenue Service · accessed 2026-11-09
Working Families Tax Cuts – Individuals and workersInternal Revenue Service · accessed 2026-11-09 · IRS overview of the P.L. 119-21 deductions for tips, overtime, car loan interest and seniors
26 CFR § 601.601, Rules and regulations (Statement of Procedural Rules)National Archives, eCFR · accessed 2026-11-09 · Paragraph (d)(2) defines revenue rulings and revenue procedures.
Circular 230 § 10.27 (31 CFR § 10.27), FeesNational Archives, eCFR · accessed 2026-11-09
Circular 230 § 10.29 (31 CFR § 10.29), Conflicting interestsNational Archives, eCFR · accessed 2026-11-09
Circular 230 § 10.34 (31 CFR § 10.34), Standards with respect to tax returns and documents, affidavits and other papersNational Archives, eCFR · accessed 2026-11-09
Circular 230 § 10.37 (31 CFR § 10.37), Requirements for written adviceNational Archives, eCFR · accessed 2026-11-09
Circular 230 § 10.50 (31 CFR § 10.50), SanctionsNational Archives, eCFR · accessed 2026-11-09
Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service (31 CFR Part 10)National Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.1366-2, Limitations on deduction of passthrough items of an S corporation to its shareholdersNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.1367-1, Adjustments to basis of shareholder's stock in an S corporationNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.1367-2, Adjustments to basis of indebtedness to shareholderNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.1368-2, Accumulated adjustments account (AAA)National Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.165-9, Sale of residential propertyNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.168(i)-4, Changes in useNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.183-2, Activity not engaged in for profit definedNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.195-1, Election to amortize start-up expendituresNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.199A-3, Qualified business income, qualified REIT dividends, and qualified PTP incomeNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.199A-5, Specified service trades or businesses and the trade or business of performing services as an employeeNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.248-1, Election to amortize organizational expendituresNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.274-5, Substantiation requirementsNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6011-4, Requirement of statement disclosing participation in certain transactions by taxpayersNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.61-8, Rents and royaltiesNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6109-2, Tax return preparers furnishing identifying numbersNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6662-3, Negligence or disregard of rules or regulationsNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6662-4, Substantial understatement of income taxNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6664-4, Reasonable cause and good faith exceptionNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6694-2, Penalty for understatement due to an unreasonable positionNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.6695-2, Tax return preparer due diligence requirementsNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.704-1, Partner's distributive shareNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 1.707-1, Transactions between partner and partnershipNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.6402-3, Special rules applicable to income tax (claims for refund)National Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.6651-1, Failure to file tax return or to pay taxNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.7216-2, Permissible disclosures or uses without consent of the taxpayerNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.7216-3, Disclosure or use permitted only with the taxpayer's consentNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.7701-15, Tax return preparerNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.7701-2, Business entities; definitionsNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 301.7701-3, Classification of certain business entitiesNational Archives, eCFR · accessed 2026-11-09
Treasury Regulation § 31.3121(d)-1National Archives, eCFR · accessed 2026-11-09 · Who are employees; paragraph (c)(2) states the common-law right-to-control test.
About NASBANational Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09
Boards of AccountancyNational Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09
CPA Exam Candidate Guide (November 2, 2026)National Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09
CPA Exam FAQNational Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09
Score InformationNational Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09
UAA 9th Edition Receives Joint ApprovalNational Association of State Boards of Accountancy (NASBA) · accessed 2026-11-09 · The ninth edition took effect May 13, 2025.
Judicial Conference of the United States, Adjustment of Certain Dollar Amounts Applicable to Bankruptcy Cases, 90 FR 8941 (February 4, 2025)Office of the Federal Register, National Archives (govinfo) · accessed 2026-11-09 · Effective for cases commenced on or after April 1, 2025: §303(b) $21,050; §507(a)(4) and (5) $17,150; §547(c)(9) $8,575; §109(e) $526,700 and $1,580,125.
11 U.S.C. § 101Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Definitions, including (31) insider and (32) insolvent.
11 U.S.C. § 104Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Adjustment of dollar amounts every three years; the editorial note sets out the amounts effective April 1, 2025.
11 U.S.C. § 109Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Who may be a debtor under each chapter; (h) credit counselling.
11 U.S.C. § 1107Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Rights, powers and duties of a debtor in possession.
11 U.S.C. § 1126Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Acceptance of a Chapter 11 plan.
11 U.S.C. § 1141Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Effect of confirmation of a Chapter 11 plan.
11 U.S.C. § 1322Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Contents of a Chapter 13 plan; (d) plan length.
11 U.S.C. § 1328Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Chapter 13 discharge.
11 U.S.C. § 301Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Voluntary cases; filing is the order for relief.
11 U.S.C. § 303Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Involuntary cases. The text shows $10,000; adjusted to $21,050 for cases commenced on or after April 1, 2025 (see the section's Adjustment of Dollar Amounts note).
11 U.S.C. § 362Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Automatic stay.
11 U.S.C. § 506Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Determination of secured status.
11 U.S.C. § 507Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Priorities. Paragraph (4) and (5) caps adjusted to $17,150, (6) to $8,450 and (7) to $3,800 for cases commenced on or after April 1, 2025.
11 U.S.C. § 522Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Exemptions.
11 U.S.C. § 523Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Exceptions to discharge.
11 U.S.C. § 524Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Effect of a bankruptcy discharge.
11 U.S.C. § 541Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Property of the estate.
11 U.S.C. § 544Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Trustee as lien creditor and as successor to certain creditors.
11 U.S.C. § 547Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Preferences; the (c)(9) amount ($5,000 in the text) adjusted to $8,575 for cases commenced on or after April 1, 2025.
11 U.S.C. § 548Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Fraudulent transfers and obligations.
11 U.S.C. § 707Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Dismissal or conversion; (b) means test.
11 U.S.C. § 726Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Distribution of property of the estate in Chapter 7.
11 U.S.C. § 727Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Chapter 7 discharge and objections to discharge.
15 U.S.C. § 1673Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Consumer Credit Protection Act: restriction on wage garnishment.
15 U.S.C. § 381Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 383Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 7001 (E-SIGN Act: general rule of validity)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 7002 (E-SIGN Act: exemption to preemption)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 7003 (E-SIGN Act: specific exceptions)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 7006 (E-SIGN Act: definitions)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
15 U.S.C. § 78dd-1Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · FCPA: prohibited foreign trade practices by issuers; (b) routine governmental action; (c) affirmative defences; (f) definitions.
15 U.S.C. § 78dd-2Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · FCPA: domestic concerns; (g) penalties; (h) definitions.
15 U.S.C. § 78dd-3Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · FCPA: persons other than issuers or domestic concerns, while in U.S. territory.
15 U.S.C. § 78ffOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Penalties; (a) willful violations; (c) FCPA anti-bribery penalties for issuers.
15 U.S.C. § 78mOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Securities Exchange Act §13; (b)(2)–(7) are the FCPA accounting provisions.
28 U.S.C. § 1295Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
28 U.S.C. § 1346Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
28 U.S.C. § 1491Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
28 U.S.C. § 2402Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1 (26 U.S.C. 1)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 101 (26 U.S.C. 101)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1012 (26 U.S.C. 1012)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1014 (26 U.S.C. 1014)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1015 (26 U.S.C. 1015)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1016 (26 U.S.C. 1016)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 102 (26 U.S.C. 102)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 103 (26 U.S.C. 103)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 104 (26 U.S.C. 104)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 106 (26 U.S.C. 106)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 108 (26 U.S.C. 108)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1091 (26 U.S.C. 1091)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 11 (26 U.S.C. 11)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 117 (26 U.S.C. 117)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 121 (26 U.S.C. 121)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1211 (26 U.S.C. 1211)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1212 (26 U.S.C. 1212)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1221 (26 U.S.C. 1221)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1222 (26 U.S.C. 1222)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1223 (26 U.S.C. 1223)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1244 (26 U.S.C. 1244)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 127 (26 U.S.C. 127)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Student loan payments made permanent by Public Law 119-21, section 70412; the $5,250 limit is indexed for years after 2026.
Internal Revenue Code § 129 (26 U.S.C. 129)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Exclusion limit raised to $7,500 by Public Law 119-21, section 70404, for taxable years beginning after December 31, 2025.
Internal Revenue Code § 132 (26 U.S.C. 132)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 135 (26 U.S.C. 135)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1361 (26 U.S.C. 1361)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1362 (26 U.S.C. 1362)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1366 (26 U.S.C. 1366)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1367 (26 U.S.C. 1367)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1368 (26 U.S.C. 1368)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 139M (26 U.S.C. 139M)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Added by Public Law 119-108 (September 11, 2026); not yet eligible for testing under the AICPA's six-month rule.
Internal Revenue Code § 1401 (26 U.S.C. 1401)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1402 (26 U.S.C. 1402)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 1411 (26 U.S.C. 1411)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 151 (26 U.S.C. 151)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Exemption amount zero; deduction for seniors for 2025–2028
Internal Revenue Code § 152 (26 U.S.C. 152)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Dependent defined
Internal Revenue Code § 162 (26 U.S.C. 162)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 163 (26 U.S.C. 163)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 164 (26 U.S.C. 164)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 165 (26 U.S.C. 165)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 166 (26 U.S.C. 166)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 168 (26 U.S.C. 168)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Subsection (k) as amended by Public Law 119-21, section 70301 (100% special allowance for property acquired after January 19, 2025).
Internal Revenue Code § 170 (26 U.S.C. 170)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 172 (26 U.S.C. 172)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 174 (26 U.S.C. 174)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 174A (26 U.S.C. 174A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Added by Public Law 119-21, section 70302; applies to amounts paid or incurred in taxable years beginning after December 31, 2024.
Internal Revenue Code § 179 (26 U.S.C. 179)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Statutory 2025 amounts ($2,500,000 and $4,000,000, as amended by Public Law 119-21); 2026 amounts are in Rev. Proc. 2025-32, section 4.24.
Internal Revenue Code § 183 (26 U.S.C. 183)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Activities not engaged in for profit
Internal Revenue Code § 195 (26 U.S.C. 195)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 197 (26 U.S.C. 197)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 199A (26 U.S.C. 199A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Qualified business income deduction, as amended by P.L. 119-21
Internal Revenue Code § 2 (26 U.S.C. 2)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Surviving spouse and head of household
Internal Revenue Code § 2032 (26 U.S.C. 2032)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 21 (26 U.S.C. 21)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Child and dependent care credit; applicable percentage as amended by P.L. 119-21 for taxable years beginning after 2025
Internal Revenue Code § 213 (26 U.S.C. 213)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Medical expenses
Internal Revenue Code § 217 (26 U.S.C. 217)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Moving expenses
Internal Revenue Code § 219 (26 U.S.C. 219)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Retirement savings (traditional IRA deduction)
Internal Revenue Code § 221 (26 U.S.C. 221)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Interest on education loans
Internal Revenue Code § 223 (26 U.S.C. 223)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Health savings accounts
Internal Revenue Code § 224 (26 U.S.C. 224)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Added by Public Law 119-21.
Internal Revenue Code § 225 (26 U.S.C. 225)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Added by Public Law 119-21.
Internal Revenue Code § 23 (26 U.S.C. 23)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Adoption credit; partly refundable for taxable years beginning after 2024 (P.L. 119-21)
Internal Revenue Code § 24 (26 U.S.C. 24)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Child tax credit and credit for other dependents, as amended by P.L. 119-21
Internal Revenue Code § 243 (26 U.S.C. 243)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 246 (26 U.S.C. 246)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 248 (26 U.S.C. 248)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 25A (26 U.S.C. 25A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · American opportunity and lifetime learning credits
Internal Revenue Code § 25C (26 U.S.C. 25C)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Energy efficient home improvement credit; terminated for property placed in service after December 31, 2025
Internal Revenue Code § 25D (26 U.S.C. 25D)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Residential clean energy credit; terminated for expenditures made after December 31, 2025
Internal Revenue Code § 264 (26 U.S.C. 264)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 265 (26 U.S.C. 265)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 274 (26 U.S.C. 274)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 280F (26 U.S.C. 280F)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 301 (26 U.S.C. 301)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3101 (26 U.S.C. 3101)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3102 (26 U.S.C. 3102)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3111 (26 U.S.C. 3111)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 32 (26 U.S.C. 32)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Earned income credit
Internal Revenue Code § 3301 (26 U.S.C. 3301)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3302 (26 U.S.C. 3302)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3306 (26 U.S.C. 3306)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3508 (26 U.S.C. 3508)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 3509 (26 U.S.C. 3509)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 36B (26 U.S.C. 36B)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 38 (26 U.S.C. 38)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 39 (26 U.S.C. 39)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 41 (26 U.S.C. 41)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 461 (26 U.S.C. 461)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 4980H (26 U.S.C. 4980H)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 5000A (26 U.S.C. 5000A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 501 (26 U.S.C. 501)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 509 (26 U.S.C. 509)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 511 (26 U.S.C. 511)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 512 (26 U.S.C. 512)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 513 (26 U.S.C. 513)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 55 (26 U.S.C. 55)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 59 (26 U.S.C. 59)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6001 (26 U.S.C. 6001)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6013 (26 U.S.C. 6013)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6056 (26 U.S.C. 6056)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6072 (26 U.S.C. 6072)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 61 (26 U.S.C. 61)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6107 (26 U.S.C. 6107)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6109 (26 U.S.C. 6109)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6110 (26 U.S.C. 6110)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 62 (26 U.S.C. 62)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6212 (26 U.S.C. 6212)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6213 (26 U.S.C. 6213)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Includes the amendment note for Public Law 119-39 (Nov. 25, 2025), which changes math-error notices sent after Nov. 25, 2026.
Internal Revenue Code § 63 (26 U.S.C. 63)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Taxable income; standard deduction; deductions allowed to non-itemizers (subsection (b)(8) added later by P.L. 119-108)
Internal Revenue Code § 6501 (26 U.S.C. 6501)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6503 (26 U.S.C. 6503)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6511 (26 U.S.C. 6511)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6513 (26 U.S.C. 6513)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6532 (26 U.S.C. 6532)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6601 (26 U.S.C. 6601)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6621 (26 U.S.C. 6621)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6622 (26 U.S.C. 6622)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6651 (26 U.S.C. 6651)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · The $435 minimum in subsection (a) is indexed under subsection (j); see Rev. Proc. 2025-32 §4.52 for returns required to be filed in 2027.
Internal Revenue Code § 6654 (26 U.S.C. 6654)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Failure by individual to pay estimated income tax
Internal Revenue Code § 6655 (26 U.S.C. 6655)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6662 (26 U.S.C. 6662)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6662A (26 U.S.C. 6662A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6663 (26 U.S.C. 6663)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6664 (26 U.S.C. 6664)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6672 (26 U.S.C. 6672)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6676 (26 U.S.C. 6676)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Amended by Public Law 119-21 to cover employment tax refund claims made after July 4, 2025.
Internal Revenue Code § 6694 (26 U.S.C. 6694)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6695 (26 U.S.C. 6695)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Statutory amounts are indexed under subsection (h); see Rev. Proc. 2025-32 §4.54 for failures on returns filed in 2027.
Internal Revenue Code § 67 (26 U.S.C. 67)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Miscellaneous itemized deductions; suspension made permanent and redesignated subsection (h) by P.L. 119-21
Internal Revenue Code § 6700 (26 U.S.C. 6700)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6701 (26 U.S.C. 6701)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6707A (26 U.S.C. 6707A)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 6713 (26 U.S.C. 6713)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 68 (26 U.S.C. 68)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Overall limitation on itemized deductions, as amended by P.L. 119-21 for taxable years beginning after 2025
Internal Revenue Code § 691 (26 U.S.C. 691)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 701 (26 U.S.C. 701)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 702 (26 U.S.C. 702)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 703 (26 U.S.C. 703)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 704 (26 U.S.C. 704)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 705 (26 U.S.C. 705)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 707 (26 U.S.C. 707)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 72 (26 U.S.C. 72)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7216 (26 U.S.C. 7216)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 722 (26 U.S.C. 722)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 731 (26 U.S.C. 731)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 733 (26 U.S.C. 733)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 74 (26 U.S.C. 74)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7407 (26 U.S.C. 7407)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7422 (26 U.S.C. 7422)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7441 (26 U.S.C. 7441)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7454 (26 U.S.C. 7454)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7463 (26 U.S.C. 7463)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7482 (26 U.S.C. 7482)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7491 (26 U.S.C. 7491)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 752 (26 U.S.C. 752)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7525 (26 U.S.C. 7525)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7701 (26 U.S.C. 7701)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7703 (26 U.S.C. 7703)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Determination of marital status
Internal Revenue Code § 7803 (26 U.S.C. 7803)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 7805 (26 U.S.C. 7805)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 79 (26 U.S.C. 79)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 85 (26 U.S.C. 85)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 86 (26 U.S.C. 86)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Internal Revenue Code § 901 (26 U.S.C. 901)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Foreign tax credit
Internal Revenue Code § 904 (26 U.S.C. 904)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Foreign tax credit limitation
Public Law 119-21 (H.R. 1), July 4, 2025U.S. Government Publishing Office, govinfo · accessed 2026-11-09 · The reconciliation act the AICPA calls H.R. 1, the One Big Beautiful Bill Act.
Division of Income for Tax Purposes ActUniform Law Commission · accessed 2026-11-09
Revision of Uniform Commercial Code Article 2 – Sales, discussion draft with Reporter's Notes (March 2000)Uniform Law Commission · accessed 2026-11-09 · A draft of the later-withdrawn revision. Cited only where its notes describe the official (original) text: its preliminary comment to §2-201 lists how the draft departed from original §2-201 (threshold, record, admissions, one-year rule), so its three exceptions otherwise track the official text; its Reporter's Notes say §2-609 (adequate assurance within a reasonable time not exceeding 30 days) is unchanged apart from gender-neutral wording and §2-315 (fitness for a particular purpose) is unchanged from current law.
Uniform Commercial CodeUniform Law Commission · accessed 2026-11-09 · The ULC's overview of the UCC (a joint project with the American Law Institute): Article 2 governs sales of goods; the 1951 text of Article 2 remains the most recent official version, a 2003 revision having been adopted by no state and withdrawn in 2011. The UCC is copyrighted; this course explains its rules in its own words and never quotes it.
Uniform Commercial Code Amendments (2022), with Prefatory Note and CommentsUniform Law Commission · accessed 2026-11-09 · PDF dated May 29, 2025. Shows the official text of the amended Article 2 sections with the changes marked, including §2-102 (hybrid transactions), §2-201 (statute of frauds: contracts for the sale of goods for the price of $500 or more; 10-day objection period for a merchant's written confirmation), §2-202 (parol evidence), §2-205 (firm offers: irrevocability may not exceed three months) and §2-209(2) (no-oral-modification clauses). Copyrighted by the ALI and the ULC; summarised, never quoted.
Uniform Commercial Code Revised Article 9, Secured Transactions: Annual Meeting Draft with Reporters' Comments (May 1996)Uniform Law Commission · accessed 2026-11-09 · A drafting-stage text of the 1998 revision, used only to confirm the 20-day purchase-money periods (its comment explains the extension of the former 10-day grace period to 20 days); the official text could not be retrieved from uniformlaws.org. Copyrighted; summarised, never quoted.
Uniform Division of Income for Tax Purposes Act (1957), final actUniform Law Commission · accessed 2026-11-09 · Copyrighted uniform act; summarised in our own words, never quoted.
Uniform Electronic Transactions Act (1999), final text with draft commentaryUniform Law Commission · accessed 2026-11-09 · December 13, 1999 text: §3 (scope and exclusions, including wills and UCC articles other than 2 and 2A), §5 (applies only where the parties have agreed to deal electronically, judged from context and conduct) and §7 (legal recognition of electronic records and signatures). Copyrighted; summarised, never quoted.
Uniform Limited Liability Company Act (2006) (Last Amended 2013), with Prefatory Note and CommentsUniform Law Commission · accessed 2026-11-09 · The revised LLC act (RULLCA). Sections 201 (certificate of organization), 301 (no agency power of a member as such; the prefatory note explains why the act drops the statutory apparent authority found in almost every state LLC statute), 304 (liability shield; comment on veil piercing), 404, 407 (member-managed by default), 409 (standards of conduct), 603 and 701. The 2024 version keeps these rules. Copyrighted; summarised, never quoted.
Uniform Limited Partnership Act (2001) (Last Amended 2013), with Prefatory Note and CommentsUniform Law Commission · accessed 2026-11-09 · Sections 201 (certificate of limited partnership), 302 (no agency power of a limited partner as such), 303 (limited partner's liability shield; comment explains the elimination of the control rule of the 1976/1985 act), 404 (general partner's liability; LLLP) and 406 (management). The 2024 version keeps these rules. Copyrighted; summarised, never quoted.
Uniform Partnership Act (1997) (Last Amended 2013), with Prefatory Note and CommentsUniform Law Commission · accessed 2026-11-09 · The act the blueprint calls RUPA, as harmonized in 2011–2013. Sections used: 201–203, 301, 305–307, 401, 408, 409, 502–503, 601–603, 701–703, 801–802, 806, 901. The ULC approved a 2024 version; its sections 301, 305–307, 602 and 702–703 are identical and the others used here are substantively the same. Copyrighted; summarised, never quoted.
Uniform Voidable Transactions Act (formerly Uniform Fraudulent Transfer Act), as amended in 2014Uniform Law Commission · accessed 2026-11-09 · Sections 2 (insolvency), 4 (actual intent and badges; constructive fraud), 5 (present creditors; insider preferences), 7 (remedies), 8 (defences) and 9 (extinguishment: generally four years; one year for insider preferences). Copyrighted; summarised, never quoted.
Uniform Voidable Transactions Act: SummaryUniform Law Commission · accessed 2026-11-09 · The ULC's summary: the Uniform Fraudulent Transfer Act (1984) had been enacted in 45 states, D.C. and the U.S. Virgin Islands as of 2015; the 2014 amendments renamed it because fraud was never a necessary element.