A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Demystifying the Code: Chapter One
Tax Code

Demystifying the Code: Chapter One

In an earlier part of my life, I taught basic income tax as a law school course to hundreds of students, many of whom would prefer to read anything other than a statute. You may agree with the students. Ta... Donna M. Byrne, EA, JD, NTPI Fellow®

Jan/Feb 2022, Tax Code, §1031, Internal Revenue Code, §71, credit, §72(a), the Code, §74, §280E, §102, §139, §280A, IRC, §61, §32 credit, inclusion, §121, exclusion, §162