A Student's Guide to the Internal Revenue Code

This Guide book does not teach substantive tax law, which constantly changes, but rather the language of tax, which largely remains constant. Thus, a student who learns how to read the Internal Revenue Code effectively will be able to understand each new tax reform. To that end, A Student’s Guide to the Internal Revenue Code:

  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 Internal Revenue Code; and

  Provides sample answers to problems and exams for students to monitor their progress.