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January 2009
How can I get a working knowledge of an unfamiliar Internal Revenue Code section (and get it quickly)?
Q: A client's tax matter happens to involve a section of the Internal Revenue Code (IRC) I'm not familiar with. Is there a way I can get a working knowledge of the meaning and typical application of this section without spending hours reading a treatise or law review article?
A: Access the RIA Internal Revenue Code database (RIA-IRC). Then click the Template tab, type the section number in the IRC Section text box, and click Search Westlaw. Links to Treasury regulations, and United States Tax Reporter (USTR) explanations, USTR annotations, USTR committee reports, and Federal Tax Coordinator summaries are automatically displayed on the Links tab. For example, if you are viewing IRC section 1245, you can click USTR Explanations and retrieve links to six explanations relating to depreciation recapture.
These 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.
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