IRS Bracketology

We're all filling out our March Madness brackets here at Fastcase (Go Badgers). Over at TaxProf Blog, Robert G. Nassau of Syracuse University College of Law is encouraging fellow tax enthusiasts to complete his bracket of IRS sections - "pitting them against one another to determine the code's "most useful" section (with the occasional upset or two along the way)." The whole thing is so entertaining, we couldn't help but pass it on: "The selection committee (of one) had to make tough calls regarding the many tournament-worthy bubble teams that did not win their part or subpart tournaments, and therefore had to rely on at-large bids. Speaking with reporters from ESPN, I had this to say: ‘‘The adoption expense credit was the last section in; and group-term life insurance was the last section out — but life insurance proceeds is in with a number four seed, so life insurance is fairly represented.’’ Charges that the selection committee let its bias toward low-income taxpayers affect his decisions (both child tax credit and additional child tax credit made the cut) are totally without merit." To see his 64 nominees and download the bracket click here.

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