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The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (26 U.S.C. 7802). The Internal Revenue Service (IRS) is responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. Its mission is to collect the proper amount of tax revenue, at the least cost to the public, by efficiently applying the tax law with integrity and fairness.
Recent Regulations
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Private Health Insurance; Transparency in Coverage; Extension of Comment Period
Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions
Tribal General Welfare Benefits
Entities Wholly Owned by Indian Tribal Governments
Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal
Estate Tax Closing Letter User Fee Update
Estate Tax Closing Letter User Fee Update
Estate Tax Closing Letter User Fee Update
Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (26 U.S.C. 7802). The Internal Revenue Service (IRS) is responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. Its mission is to collect the proper amount of tax revenue, at the least cost to the public, by efficiently applying the tax law with integrity and fairness.