This book has been replaced by a newer edition:

A Student's Guide to the Internal Revenue Code

Sixth Edition

by Richard Gershon, Jeffrey A. Maine

Tags: Taxation, The Student's Guide Series

Table of Contents (PDF)

192 pp  $36.00

ISBN 978-1-63280-950-6
eISBN 978-1-63280-951-3

This Guide does not teach substantive tax law, which constantly changes, but rather the language of tax law, 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.

The Sixth Edition has been updated with new flowcharts designed to assist in the understanding of key provisions of the Internal Revenue Code; expanded coverage of electronic resources used to research tax law; tax law updates reflecting changes made by recent tax acts; and updated answers to 16 problem sets and practice exams.