INTERNAL REVENUE CODE: ONE BIG BEAUTIFUL BILL (2025 EDITION) by Wolters Kluwer Editorial Staff

The One Big Beautiful Bill Act delivers sweeping tax reform making nearly all soon-to-expire provisions of the Tax Cuts and Jobs Act of 2017 permanent and extending important business-related deductions, including bonus depreciation, the Section 179 deduction, the deduction of research and development expenses. The Internal Revenue Code: One Big Beautiful Bill Act (2025 Edition) is the definitive resource for tax professionals, providing the full, unabridged text of the complete Internal Revenue Code in two volumes. This edition is fully updated to reflect all new statutory tax changes enacted by this landmark legislation.