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Studies have shown that tax practitioners (and students) can greatly
increase their tax research effectiveness (finding relevant information)
and efficiency (decreasing the time it takes to find relevant information)
by improving their knowledge of the structure of the Internal Revenue
Code as well as learning the section numbers of common Code sections.
To help you improve your Code knowledge, I have prepared a Code
Structure Guide which contains the structure of the Internal Revenue
Code (including the Code sections covered by each division) and
a list of 105 of the most common Code sections. You will be
tested on a portion of the Code and its structure six times during the semester with brief 5 minute
quizzes at the beginning of the period. Each quiz
will be worth 10 points (except for quiz 6, which wil be worth 15 points). If you miss an exam due to an emergency or official UNC activity, you will have an opportunity to take a make-up exam if discussed with me BEFORE the exam date (emergencies are excepted). NO MAKE-UPS FOR UNEXCUSED ABSENCES.
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