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Summary

CHAPTER 1 : Overview and Structure @ Page 1 - 75 CHAPTER 2 : Income @ Page 101 - 297 CHAPTER 3 : Deductions and Offsets @ Page 345 - 489 CHAPTER 4 : Timing Issues @ Page 505 - 533 CHAPTER 5 : Investment and Business Entities @ Page 561 - 675 CHAPTER 6 : Avoidance and Administration @ Page 711 - 739 CHAPTER 7 : Indirect and State Taxes @ Page 783 - 825