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A lot of people have posted that they can not find information in the IRC when doing their sims for REG. I thought I’d share what I have found.
Subtitle A – Chapter 1 & Chapter 2 : The majority of information needed for Individuals, Corporations, Partnerships
(you can quickly tell by subchapter names where the relevant information is.
Subtitle B – All Chapters : Information about Gift and Estate Tax
The other thing to keep in mind is that you search terms need to be really concise in order to find the right information leaving out one key word will send your search down the wrong path.
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