Federal Income Tax Logic Maps

This full-color book, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow. Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions of everyday consequence to taxpayers. Visual references show the interplay among rules and subparts of rules. In some cases, applicable treasury regulations, revenue rulings, and caselaw are also referenced. The visual format provides a comprehensive overview, allowing students to review the subject quickly prior to final exams.