An ideal alternative to the traditional, bulky, and expensive
multi-volume set of Code and Regulations, this single-volume
reference book provides a useful 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 Internal Revenue Code 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
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