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The site can help you with common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS
from the top result below

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https://www.irs.gov/publications/p17
These rights are described under Your Rights as a Taxpayer in the back of this publication

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https://www.irs.gov/irb/2025-01_IRB
They may not be relied upon as authoritative interpretations

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

https://www.irs.gov/publications/p3402?utm_source=blog.promise.legal
LLCs Classified as Partnerships Change in default classification

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https://www.irs.gov/publications/p334
334, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/publications/p15
15, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/publications/p463
463, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/instructions/i1120f
119-21, commonly known as the One Big Beautiful Bill Act, added new section 1062 regarding the gain from the sale or exchange of qualified farmland property to qualified farmers