This reference book provides a useful selection of Code and Regulations sections and annotations in the form of Editorial Summaries. These concise annotations explain, analyze and cross-reference topics to help students understand the intricacies of the Code. Smith's IRC should be a useful supplement for any West's Federal Taxation text as well as a primary text for the Federal Taxation course that stresses a Code & Regulations approach.
- ISBN10 0324064632
- ISBN13 9780324064636
- Publish Date 10 July 2000 (first published 14 July 1999)
- Publish Status Out of Print
- Out of Print 12 December 2013
- Publish Country US
- Publisher Cengage Learning, Inc
- Imprint South-Western
- Edition 18th 2001 ed.
- Format Paperback
- Pages 1800
- Language English