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https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning
https://www.irs.gov/publications/p519
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https://www.irs.gov/irb/2025-01_IRB
Also included in this part are Bank Secrecy Act Administrative Rulings
https://www.irs.gov/node/49746
INCOME TAX
Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat
https://www.irs.gov/instructions/iw7
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