# Tax > US federal individual and business income tax: filing, deductions, credits, business tax, retirement accounts, penalties and notices — grounded exclusively in IRS publications, 26 USC, 26 CFR, and Tax Court opinions. License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) · Source: MIND (m-i-n-d.ai) Hub: https://www.m-i-n-d.ai/minds/tax