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Most interpretive regs put out by IRS are sub-regulatory Revenue Rulings or Notices. They do not have the force of law, courts are not bound by them, but they are binding on the IRS itself.
Where can I get IRS publications?
Visit the Forms, instructions publications page to download products or call 800-829-3676 to place your order.
Is the IRS publication 972 for 2021?
Publication 972, Child Tax Credit, is obsolete; we are not issuing it for tax year 2021. We revised Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents, to be the sole source for figuring and reporting the child tax credit (CTC) and credit for other dependents (ODC).
How to cite an IRS publication?
Internal Revenue Code Citations: If you are citing ot the current edition of the Code, use the abbreviations I.R.C. and provide only the section number, using regular Bluebook rules for numbering. Example: I.R.C. 61.
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