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One important problem that faces a tax researcher is interpretation of the IRC. Comment on each of the following interpretation problems: a . Exceptions to

One important problem that faces a tax researcher is interpretation of the IRC. Comment on each of the following interpretation problems:
a. Exceptions to a code section
b. Words that connect phrases such as and and or
c. Recent changes in the code
d. Effective dates
e. Words that modify percentages, dollar amounts, or time

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