Publication 17
From TaxAlmanac
You Are Here: Main Page > Tax Research Resources > Forms & Publications > Publication 17
Your Federal Income Tax
Overview
The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of:
Tax laws enacted by Congress,
Treasury regulations, and
Court decisions.
However, the information given does not cover every situation and is not intended to replace the law or change its meaning.
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. 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.
All taxpayers have important rights when working with the IRS. These rights are described in Your Rights as a Taxpayer in the back of this publication.
