Now available as an eBook, this comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. Wolters Kluwer offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through June 7, 2021.
Wolters Kluwer's Internal Revenue Code is presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.
What Is Covered in Internal Revenue Code: Inc, Est, Gift, Employment and Excise Taxes (Summer 2021)?
Reproduced is the complete Internal Revenue Code dealing with
- Income, estate, gift, employment, and excise taxes
- All procedural and administrative provisions
- Current text of the statutes and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes
The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.
Special Features and Benefits
Wolters Kluwer's easy-to-use format featuring larger page size with larger type fonts for enhanced readability and its detailed amendment notes and accuracy have proven beneficial year after year. Serious tax professionals who rely on the Code in the normal course of their work know they can count on Wolters Kluwer's Internal Revenue Code over any other volumes available. The Internal Revenue Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution. This set remains very popular as a must-have reference in the new millennium, even for professionals and firms with extensive electronic tax resources who value the print Code as an easy-to-access and easy-to-read complement to their electronic libraries.