The United States Code is the Code of Laws of the United States of America and is a compilation and codification by subject matter of all the general and permanent Federal laws of the United States. This volume contains codified Federal laws pertaining to the internal revenue code of 2012. This volume covers the Federal Unemployment Tax Act, treatment of real estate agents and direct sellers includes definitions for qualified real estate agents and direct sellers, plus determination of employer’s liability for certain employment taxes, including withholding taxes, employee social security tax, and more.

Miscellaneous Excise Tax which includes manufacturers excise tax, retailers excise tax, environmental taxes, are also covered. Perhaps, the most valuable regulations in this volume focus on the Treatment of qualified long-term care insurance. This regulation covers the definitions, the activities of daily living, special rules for per diems, etc. payments permitted, qualified long-term care services, State long-term care plan, consumer protection provisions. Definitions relating to group health insurance and other types of insurance, including COBRA, health maintenance organization, Governmental plan, Medicare, and more.This section would appeal to numerous corporate manufacturers, retailers, individuals receiving Unemployment funds, and qualified long-term care and group insurance companies.