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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. It is a perfect supplement for any West's Federal Taxation text as well as an excellent primary text for the Federal Taxation course that stresses a Code & Regulations approach. .