Standard Federal Tax Reporter"The CCH Standard Federal Tax Reporter, otherwise known as FED, is a code-arranged reporter covering Federal income tax law that allows you to navigate between its component parts. The full text of an Internal Revenue Code section, with brief legislative history notes, is followed by the relevant committee reports in full text, final, temporary and proposed regulations, a CCH-prepared explanation and CCH-prepared annotations. Caution lines and notes are used to alert you to special circumstances concerning a Code section, regulation or annotation. Practice aids, tax rates and other tables, a tax calendar and separate tax planning sections for individuals and businesses are included in FED. Also included are full text IRS documents (regulations, revenue rulings and procedures), case annotations and other source documents for the current year."