Amazon.com description: Product Description: This is a statutory supplement for selected federal income tax statutes, including: 1) Various amendments and additions from the Tax Relief Extension Act of 1999, including: - A revision of º25 (limitation on tax credits) - A revision of º453(a), limiting the use of the installment method for accrual basis taxpayers - Three new categories added to º1221, and new rules for hedging transactions 2. Addition of Regs. º1.132-8(e), providing examples of benefits excluded and not excluded as de minimis fringes. 3. Changes in Regs. º1.274(c)(2)(iii) and (f), (g), and (j) on substantiation of travel expenses, to reflect adoption of permanent regulations. 4. The most recent numbers for inflation adjustment for the tax brackets and for various other provisions.