United States Code, 2012 Edition, V. 19, Title 26, Internal Revenue Code, Sections 441-3241

This volume opens with pages of tables representing new or re-designated sections for provisions to the Internal Revenue Code of 1939. Regulation 441 starts this volume with the period of computation of taxable income. The next regulations covers methods for accounting and provisions for the Taxable year detailing which items of gross income included, such as employee tips, interest, partnerships, etc. This volume also covers deduction of tax from wages to include the requirement, special rule for certain term group life insurance, collection of amounts withheld, tax paid by recipients, and more. Determination of tier 2 tax based on average account benefits ration and includes a table of the tax schedule for determining the average accounts benefit ratio is included. Individuals reporting taxes within the defined taxable year that includes guidance on gross income, deductions and collection of amounts withheld would be interested in this volume. Tax accountants, tax preparers, and tax attorneys disputing taxable wages may also be interested in this volume of the Internal Revenue Code.