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Federal Tax Regulations, 2021 Ed. contains regulations adopted or amended in 2020, pursuant to the Tax Reform Act of 1986, including subsequent amendments to the Act. These regulations are codified in the Code of Federal Regulations, Title 26, Internal Revenue, or Title 31, Money and Finance: Treasury.
The volumes also contain income tax, gift tax, and employment tax regulations, and include compliance methods governing practice before the Internal Revenue Service.