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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
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
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
https://www.irs.gov/publications/p334
You do not have to carry on regular full-time business activities to be self-employed
https://www.irs.gov/publications/p463
An expense doesn’t have to be required to be considered necessary
https://www.irs.gov/instructions/i1120f
Direct deposit fields have been added on page 1 of Form 1120-F (see lines 9c, 9d, and 9e)
https://www.irs.gov/publications/p15
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