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A Student's Guide to the Internal Revenue Code

Seventh Edition

by Richard Gershon, Jeffrey A. Maine

Forthcoming June 2019 • paper

ISBN	978-1-5310-1557-2
e-ISBN	978-1-5310-1558-9

Tags: Taxation, The Student's Guide Series

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The Tax Cuts and Jobs Act of 2017 changed the substance of tax law, but not the language or structure of the Internal Revenue Code. Accordingly, this Student's Guide does not teach substantive tax law, which constantly changes, but rather the language of the Code, which largely remains constant. The Guide will help the student develop the skills of reading, interpreting, and applying statutory language. 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.

New materials in the seventh edition include updated problems and answers incorporating the changes made by the TCJA, updated sample exams and answers, links to PowerPoints discussing the problems and the Code and Regulation Sections, and updated information on conducting tax research.

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