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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
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https://www.irs.gov/publications/p17
Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p15
Social security and Medicare taxes apply to election workers who are paid $2,500 or more in cash or an equivalent form of compensation in 2026
https://www.irs.gov/publications/p334
People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors
https://www.irs.gov/publications/p463
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https://www.irs.gov/instructions/i1120f
A corporation can elect to deduct certain costs of qualified sound recording productions that commence before January 1, 2026, in tax years ending after July 4, 2025