Page Heading

Overview

This text contains the exact language of payroll-related sections of the Internal Revenue Code and corresponding IRS Regulations. Included are final regulations removing automatic time extensions for filing information returns on Forms W-2, amendments by the Tax Cuts and Jobs Act that became law in 2017 (enacting reduced tax rates and changes to deductions from income and income exclusions), changes to the IRC by the PATH Act (which requires accelerated filing of Forms W-2 and 1099-MISC by employers), and more. The text is accessed through an online virtual platform, the Bookshelf.

Topics Include:

IRC provisions and IRS regulations covering:
 • Items specifically included/excluded from gross income
 • Employee pensions and annuities
 • Nonqualified deferred compensation
 • Deferred compensation plans for state and local governments
 • Stock options
 • 401(k), 403(b), and 457 plans
 • Earned income of U.S. citizens or residents living abroad
 • Federal unemployment taxation
 • COVID-19-related payroll tax laws and regulations

View Sample Pages

2025 Pricing

Renewal Option

Select auto-renewal when checking out so your subscription will be conveniently renewed at the end of your term.

Use this order form for mail or fax orders.

Need more details to help you decide?

• View the Bookshelf Tutorial and FAQs.
• View the Table of Contents

Format

• Electronic
• Annual 1-year subscription

System Requirements

Click here to view the system requirements.

Publication Policies

Please read our policies regarding transfers, substitutions, cancellations, and refunds.