Student’s Guide to Internal Revenue Code

Description

This book does not teach substantive tax law, which continually changes, but rather the language of tax, which largely remains constant. Thus, a student who learns how to read the Code effectively will be able to understand each new tax reform. To that end, this book: examines statutory organization and language; introduces basic tax constants to provide a frame of reference from which to view tax law, no matter what future tax reform might bring; teaches how to use and research the cases, regulations and Internal Revenue proclamations; provides numerous problems and exam questions which students can use to test their ability to apply the language of the IRC; and provides sample answers to problems and exams for students to monitor their progress.