Accounting & Taxation: Tax and Regulations

To find the Internal Revenue Code and Income Tax Regulations, click on "Table of Contents," drill down to "Federal Library;" then to "Federal Source Materials;" then "Code, Regulations, Committee Reports & Tax Treaties."

The Internal Revenue Service's website. Keep up with all the news, forms, and information about taxes from the source.

A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. Instead, it "passes through" profits or losses to its partners. Each partner reports their share of the partnership's income or loss on their personal tax return.

Keep up with your California state taxes.

Free tax help for people who generally make $55,000 or less, persons with disabilities and limited-English speaking taxpayers who need assistance in preparing tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

Organization of state tax officials.

Nonpartisan tax research organization.

Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP

NTA is an association of tax professionals dedicated to advancing understanding of the theory and practice of public finance.

Access the Wall Street Journal through WSJ.com courtesy of the Business Library.