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.
As with everything from Break Into Tax, this video does not provide legal or tax advice. It also necessarily omits a lot of detail. For more on U.S. federal tax procedure, see, e.g., the casebook by Prof. Lederman and Prof. Stephen W. Mazza, Tax Controversies: Practice and Procedure (4th ed. 2018 & Cumulative Supplement).