, 130 Tax Notes 1351 (Mar. 14, 2011):
[T]here has never been a bracket of IRS sections, at least not until now. In an effort to remedy that glaring bracketology lacuna, I have taken it upon myself to select 64 (no play-in games for the code) of the finest, taxpayer-friendly sections and pit them against one another to determine the code's "most useful" section (with the occasional upset or two along the way). This is, of course, a subjective exercise (feel free to replace some of my choices with your own); but since it was my idea, I am going to choose the official champion. However, to heighten the suspense (and let the many office pools begin), Tax Notes is here publishing only my 64 nominees; next week the Sweet 16 will be revealed, then the Final Four, and ultimately the victor.
As with any good bracket, I have grouped the 64 sections into four "Regionals": the Exclusions Regional, the Deductions Regional, the Character/Timing Regional, and the Credits Regional; and I have seeded the sections from 1 to 16 within each regional. ...
April Madness will give you the opportunity to baffle and impress your friends when they ask whom you've got "winning it all." "I've got municipal bond interest over qualified dividends," you can say, "although it certainly wouldn't surprise me if reorgs or charitable contributions made a run."
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