The One Big Beautiful Bill Act (OBBBA) 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.

Internal Revenue Code: One Big Beautiful Bill Act (2025 Edition)  

·       Reflects updates to the Internal Revenue Code enacted through the One Big Beautiful Bill Act

·       Trusted by serious tax professionals who rely on the Code in their daily work

·       Preferred over other available volumes for its completeness and reliability

·       An essential resource for tax students needing the latest Code provisions

·       Proven effective for onboarding new hires and distributing firm-wide

·       A popular desktop reference, even among professionals with extensive digital tax tools

·       Valued for its accessible, easy-to-read format as a print complement to digital libraries

About The Authors

Internal Revenue Code: One Big Beautiful Bill Act (2025 Edition) was compiled and edited by the Wolters Kluwer Editorial Staff. This team of experts has gained a reputation as a leader in tax research, offering consistently high-quality resources and references that practitioners can rely upon. The result of their work is a complete, readable reproduction of the official IRS text. An easy-to-use format, topical indexes, and careful organization save readers time when finding and applying information. The readability, detailed amendment notes, and accuracy have proven beneficial year after year. 

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