When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.
Code of Federal Regulations, Title 26 Internal Revenue 1.501-1.640, Revised as of April 1, 2020. Publication follows within six months. Series Code of Federal Regulations, Title 26 Internal Revenue. AU Release Date 2020-11-30.
When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.