I greatly appreciate and recommend the following publications and websites that are used as background material and theoretical foundation for this site.
I urge visitors to these websites and add these publications to their professional library.
“Checkpoint” Research and solutions that provide fast, accurate, and trusted answers for professionals – Thomson Reuters
https://tax.thomsonreuters.com/en/checkpoint
IRS Interactive Tax Assistant (ITA)
https://www.irs.gov/help/ita
The American Institute of Certified Public Accountants
https://www.aicpa.org
U.S. Tax Reporter: Estate and Gift-Federal Taxes Weekly Alert 2023 Thomson
https://store.tax.thomsonreuters.com/accounting
Electronic Code of Federal Regulations Internal Revenue Service , United States Department of the Treasury; U.S. Government Printing Office Publications and Pronouncements.
https://www.ecfr.gov/cgi-bin/ECFR?page=browse
Federal Tax Update Vern Hoven Tax Seminars, Western CPE
https://westerncpe.com/federal-tax-update-seminars/
Treasury Department Circular No. 230 (Rev. 4-2013); Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service.
https://www.aicpa.org/interestareas/tax/resources/standardsethics/treasurydepartmentcircularno230.html
AICPA’s 1040 Tax Return Workshop by Wendy Kravit, CPA, MBA.
https://competency.aicpa.org/media_resources/209693-1040-tax-return-workshop-and-video-course
CHECKPOINT® NEWSSTAND/PPC WG&L EBIA Tax & Accounting – Thomson Reuters
TaxandAccounting@checkpoint.thomsonreuters.biz
IRS Federal Tax Update Topics Individual, Business, Real Estate & Corporate
https://www.irs.gov/newsroom/news-releases-for-current-month
Here is the IRS site for “Starting a Business.”
https://www.irs.gov/businesses/small-businesses-self-employed/starting-a-business
Hope this helps!
William F. Murphy, CPA/PFS, ABV, CFF, CGMA