Federal Tax Handbook 2023

Federal Tax Handbook is a book on federal tax law that includes the latest regulations, rulings, and revenue procedures. It also offers explanations about changes that could impact your business or clients. The topics it focuses on individual, trust, partnership, and corporate taxation, coronavirus/COVID-19 relief provisions, deductions, credits, capital gains, IRAs, SIMPLE and pension plans, education incentives, passive activity losses. Also, information on the Code Sec. 199A “pass-through” deduction for qualified business income, employee benefits, estate, and gift taxes, among others, is also provided.