Internal Revenue Code (IRC): Federal tax code governing self-employment tax provisions (Section 1401), Schedule C (Form 1040) requirements, and business expense deduction rules (Section 162)

Generally Accepted Accounting Principles (GAAP): Fundamental accounting standards including revenue recognition principles, expense recognition rules, and guidance on accrual vs. cash accounting methods

Small Business Administration Guidelines: Federal guidelines covering standard business classification requirements and industry-specific reporting standards for small businesses

State-Specific Requirements: Individual state regulations including state tax reporting requirements, business regulations, and state-specific accounting standards

IRS Guidelines: Federal tax authority guidelines covering record keeping requirements, documentation standards, and business expense categorization rules

Federal Trade Commission Regulations: Federal regulations governing truth in advertising requirements and consumer protection rules that may affect business reporting

Industry-Specific Regulations: Specialized regulations based on business type, including professional licensing requirements and industry-standard reporting formats