Tips for Effectively Using the IRCUnderstand the SetupSubtitlesSubtitles – cont’dSubtitle ACitationsDefinitionsDefinitions in IRC SectionsWhat is Part I & II and this part?Limitations on ApplicabilityCross ReferencesCheck Effective DatesCheck topic headingWhat “Part” Are You In?Don’t Make Assumptions – Read and Use All WordsIs Son a Dependent?continuedRead Carefully and Reread§280A Questions§280A(c)(1)Legislative History ExcerptBeyond IRCTips for Effectively Using the IRCUnderstand the SetupSubtitles (A – I)Chapters (1 – 100)Subchapters (A - ?)PartsSubpartsSectionsSubsectionsSubtitlesSubtitle A --Income Taxes [Chapters 1 – 6; Secs. 1-1563] Subtitle B --Estate and Gift Taxes [Chapters 11 – 13; Secs. 2001-2704]Subtitle C --Employment Taxes [Chapters 21 – 25; Secs. 3101-3510] Subtitle D --Miscellaneous Excise Taxes [Chapters 39 – 47; Secs. 4001-5000] Subtitle E --Alcohol, Tobacco, and Certain Other Excise Taxes [Chapters 54Secs. 5001-5891]Subtitles – cont’dSubtitle F --Procedure and Administration [Chapters 61 – 80; Secs. 6001-7873] Subtitle G --The Joint Committee on Taxation [Chapters 91 – 92; Secs. 8001-8023] Subtitle H --Financing of Presidential Election Campaigns [Chapters 95 – 96; Secs. 9001-9042] Subtitle I --Trust Fund Code [Chapter 98; Secs. 9500-9602] Subtitle J --Coal Industry Health Benefits [Chapter 99; Secs. 9701-9722] Subtitle K --Group Health Plan Requirements [Chapter 100; Secs. 9801-9833]Subtitle ACHAPTER 1 --NORMAL TAXES AND SURTAXES [Secs. 1-1400L] CHAPTER 2 --TAX ON SELF-EMPLOYMENT INCOME [Secs. 1401-1403] CHAPTER 3 --WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS [Secs. 1441-1464] CHAPTER 6 --CONSOLIDATED RETURNS [Secs. 1501-1563]Citations163(h)(3)(B) ACQUISITION INDEBTEDNESS. --163(h)(3)(B)(i) IN GENERAL. --The term "acquisition indebtedness" means any indebtedness which --(I) is incurred in acquiring, constructing, or substantially improving any qualified residence of the taxpayer, and(II) is secured by such residence.Such term also includes any indebtedness secured by such residence resulting from the refinancing of indebtedness meeting the requirements of the preceding sentence (or this sentence); but only to the extent the amount of the indebtedness resulting from such refinancing does not exceed the amount of the refinanced indebtedness.WHAT IS THE REFERENCE? _________________________________Definitions7701(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof –7701(a)(1) PERSON. --The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.7701(a)(2) PARTNERSHIP AND PARTNER. --The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.7701(a)(3) CORPORATION. --The term "corporation" includes associations, joint-stock companies, and insurance companies.Definitions in IRC SectionsExample:368(a)(1) IN GENERAL. --For purposes of parts I and II and this part, the term "reorganization" means --368(a)(1)(A) a statutory merger or consolidation;368(a)(1)(B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation), of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation (whether or not such acquiring corporation had control immediately before the acquisition);What is Part I & II and this part?I - §301 – 318II - §331 – 346III - §351 - 368Limitations on ApplicabilityExample:§317(a) – “Property”“For purposes of this part, the term “property” means money, securities, and any other property; except that such term does not include stock in the corporation making the distribution (or rights to acquire such stock). §1273(b)(5) – “Property”“In applying this subsection, the term “property” includes services and the right to use property, but such term does not include money.”Cross ReferencesAt end of some sectionsLets you know of related provisions, although not necessarily completeExample:§163(m) Cross references. (1) For disallowance of certain amounts paid in connection with insurance, endowment, or annuity contracts, see section 264 . (2) For disallowance of deduction for interest relating to tax-exempt income, see section 265(a)(2) . (3) For disallowance of deduction for carrying charges chargeable to capital account, see section 266 . (4) For disallowance of interest with respect to transactions between related taxpayers, see section 267 . (5) For treatment of redeemable ground rents and real property held subject to liabilities under redeemable ground rents, see section 1055 .Check Effective Dates§23(a) Allowance of credit. Caution: Para. (a)(1), following, is effective for tax. yrs. begin. before 1/1/2003. For para. (a)(1), effective for tax. yrs. begin. after 12/31/2002, see below. For sunset provisions, see Sec. 901 of P.L. 107-16 reproduced in the history of this Code Sec.  (1) In general. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer. Caution: Para. (a)(1), following, is effective for tax. yrs. begin. after 12/31/2002. For para. (a)(1), effective for tax. yrs. begin. before 1/1/2003, see above. For sunset provisions, see Sec. 901 of P.L. 107-16 reproduced in the history of this Code Sec.  (1) In general. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.  (2) Year credit allowed. The credit under paragraph (1) with respect to any expense shall be allowed—  (A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year