IRS regulations and revenue rulings explain how tax laws are interpreted and applied. Learning to read...
Revenue Rulings and Private Letter Rulings are IRS interpretive tools that clarify how tax law applies....
Tax treaties allocate taxing rights between countries and can reduce or eliminate U.S. tax on certain...
Statutory guidance (laws passed by Congress or state legislatures) and regulatory guidance (rules issued...
Judicial decisions can reshape which deductions, credits, and state liabilities apply to individuals....
Taxable income is the portion of your income that the IRS taxes after allowable exclusions, adjustments,...
If you filed a joint return but weren’t responsible for or didn’t know about errors that produced a tax...
U.S. tax treaties allocate taxing rights between the U.S. and other countries to reduce double taxation...
Administrative rulings are agency interpretations that explain how tax laws apply to specific facts....
Recent major tax law changes—passed since 2017 and updated through 2024–2025—affect rates, deductions,...