CCH U.S. Income Tax Regulations - Winter 2025 Edition

The standard reference for U.S. tax professionals and students, CCH U.S. Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the U.S. Internal Revenue Code.

The four volumes include:

• Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. Includes regulations implementing changes to the Internal Revenue Code made by the Tax Cuts and Jobs Act.
• All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs.

The volumes further include helpful finding devices such as:

• Topical Index to final, temporary and proposed regulations
• Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number
• Table of Public Laws by number and title
• Table of Regulations that do not reflect changes made by recently enacted public laws
• Proposed Reg Preamble finder
• Table of how to locate and identify Regulations

The CCH U.S. Income Tax Regulations volumes are published twice every year - the Winter edition is usually published in March and the Summer edition is usually published in September.

Please note this is an import title and will take approximately four weeks to supply. All orders placed are considered firm and may not be cancelled or returned. This does not affect your statutory rights.