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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/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
An expense doesn’t have to be required to be considered necessary

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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)

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https://www.irs.gov/publications/p15
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