Use an online tax service (e.g., Checkpoint, LexisNexis, CCH AnswerConnect) to answer the following questions:

a. What is the general content of IRC 25A?

b. What is the general content of IRC 67?

c. What is the general content of IRC 280G?

d. Print a copy (maximum of one page) of any one of the above code sections and attach it to your answer.