Smith, James E.; Person, Scott; Codner, Jennifer; von Gillern, Rebecca

Internal Revenue Code '86 and Treasury Regulations Annotated and Selected : 2001

This reference book provides a useful selection of Code and Regulations sections and annotations in the form of Editorial Summaries. These concise annotations explain, analyze and cross-reference topics to help students understand the intricacies of the Code. Smith's IRC should be a useful supplement for any West's Federal Taxation text as well as a primary text for the Federal Taxation course that stresses a Code & Regulations approach.