Author Description

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. Each new copy of the 2006 Edition contains an RIA's Checkpoint Student Edition access code, good for six months of free and unlimited access to content from the research database most widely used by tax professionals.