James E. Smith, Scott Person, Jennifer Codner, Rebecca von Gillern
Description
An ideal alternative to the traditional, bulky, and expensive multi-volume set of Code and Regulations, this single-volume reference book provides a u
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seful selection of Code and Regulations sections and clear annotations in the form of Editorial Summaries. These concise annotations explain, analyze and cross-reference topics to help students fully understand the intricacies of the Code. Smith's IRC is a perfect supplement for any West Federal Taxation text as well as an excellent primary text for the Federal Taxation course that stresses a Code & Regulations approach.
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