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https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS

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https://www.irs.gov/irb/2025-01_IRB
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents

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https://www.irs.gov/instructions/i1120f
Section 1062 allows taxpayers to elect to pay the net income tax attributable to the gain from the sale or exchange of qualified farmland property to qualified farmers in four equal annual installments

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https://www.irs.gov/publications/p334
You do not have to carry on regular full-time business activities to be self-employed

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https://www.irs.gov/publications/p463
The $2,500,000 limitation is reduced (but not below zero) by the amount by which the cost of Code section 179 property placed in service during the 2025 tax year exceeds $4,000,000

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https://www.irs.gov/publications/p15
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

Publication 3402 (03/2020), Taxation of Limited Liability Companies

https://www.irs.gov/publications/p3402?utm_source=blog.promise.legal
If you have a tax question not answered by this publication or How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS