TaxProf Blog – Paul Caron: Christians & Lederman: How To Read A Tax Statute (July 24, 2021)

Paul Caron has published an article on the TaxProf Blog, titled “Christians & Lederman: How To Read A Tax Statute”, which presents a video describing how to read a tax statute in accordance with the U.S. Internal Revenue Code. The article begins as follows:

This video provides helpful guidelines for reading a tax statute, focusing on the U.S. Internal Revenue Code. This video isn’t about canons of interpretation, it’s about how to read the statute itself well, with examples. Check out our 6 simple rules!

Note that this video does not focus on other sources of tax law and guidance, such as regulations and case law. Also, like everything from Break Into Tax, it does not provide legal or tax advice.

Break Into Tax thanks Josh Blank and Bill Popkin for comments on a draft of this video and thanks Connor Hasegawa (McGill Law ’23) for editing assistance.

Click here to see the full article: Christians & Lederman: How To Read A Tax Statute

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.

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