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The best, by far, is IRS Publication 17, "Your Federal Income Tax". It's free, and explains all but the most arcane stuff. You can view it online or download it from the IRS site, but it's a pretty big document. Better yet, download and print the inside back cover of Pub 17. That's an order form, with which you can order Pub 17.


P.S. You can also find commercial tax publications at booksellers. But those are often just a rehash of Pub 17, so why buy them when you can get the real thing for nothing?
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