IRS Resource #12
This IRS.gov resource is part of the Individual Tax section of the Federal Tax Study Library.
Resource
Publication 17
Why It Matters
Importance level: Essential. This resource can help you build practical knowledge of U.S. federal taxation and tax compliance.
What to Study
Study Publication 17 and how it applies to federal tax compliance and research.
Official IRS.gov Link
Open Publication 17 on IRS.gov
Tax rules and IRS guidance can change. Always check the current IRS page, forms, instructions, and tax-year-specific guidance before relying on the information for a tax filing.
https://www.irs.gov/publications/p17