TAX DECODER

RIA® can demystify any section of the tax code

So you need to learn about Internal Revenue Code section 501? That sounds timeconsuming—the section contains more than 9,800 words. You could spend hours deciphering the section.

Or you could use the RIA Internal Revenue Code database (RIA-IRC). Here are three reasons why you might do just that:

No search query is necessary.

When you use the RIA-IRC search template, you don't need to waste time finetuning a query. Access the database by typing ria-irc in the Search for a database text box. Click the Template tab, type the section number in the IRC Section text box, and click Search Westlaw.

Related regulations, explanations, and other materials are a mouse-click away.

Nor do you need to waste time searching for materials to help you interpret and apply the section. Links to Treasury regulations, United States Tax Reporter (USTR) explanations, USTR annotations, USTR committee reports, and Federal Tax Coordinator summaries are automatically displayed at the bottom of the Links tab. For example, if you are viewing IRC section 1245, you can click USTR Explanations to retrieve links to six explanations relating to depreciation recapture. All without touching your keyboard.

Related explanations can be read quickly.

Furthermore, those explanations are easy to read, even if the Code section is not. You can quickly skim the list of explanations for topics most relevant to your issue and read one explanation—or several—in a few minutes. In addition, lists of related explanations are typically of a manageable size; e.g., section 501 has links to only 48 explanations, not 4,800.

After all, you aren't writing a dissertation. You just need to get up to speed.