This book relies on the detail and examples in the Tax Code and Regulations. Each lesson includes practice problems taken directly from examples in the regulations (except when the regulations do not provide examples), so that students can do two things at once – read and decipher as many examples as possible, and apply learned concepts to new situations. New situations are created by merely changing a fact or two in the regulatory examples and asking students to reconstruct the example. Hence, students must read the official examples to complete the problems. They must read the code and regulations to understand the examples. The author’s interpretation – a staple of traditional tax casebooks – is eliminated. One might say the middle-man is largely eliminated except for purposes of organization and testing by way of the practice problems. This approach contributes to a better understanding of both tax substance and syntax. Это и многое другое вы найдете в книге The Theory and Practice of Partnership Taxation (American Casebook Series) (Darryll K. Jones)