This site is intended to give tax practitioners and tax students a graphic interpretation of those Internal Revenue Code provisions that involve transactions. Within that focus, the site currently addresses Subchapter C, and within Subchapter C, sections 301 and most of the liquidation, organization and reorganization provisions. The author expects to continue to add to the code provisions diagrammed. What is being presented currently should be considered a work-in-progress. The viewer will hopefully appreciate that what the site currently lacks in web design polish it makes up for in the substantive tax knowledge conveyed.

The language of the code provisions themselves are from the USPTO website, as might have been revised by the author. The diagrams and descriptions are those of the author. These diagrams and descriptions are intended for educational purposes only and should be considered only the pedagogical opinion of the author. These diagrams and descriptions SHOULD NOT BE USED TO GIVE ADVICE AND SHOULD NOT BE CONSIDERED AS ADVICE for any particular transaction or transactions that have taken place or might take place. Again, the diagrams and descriptions should be considered to be educational purposes only and the reader should reach his or her own interpretation of the underlying provisions.

These diagrams and descriptions should be viewed only as part of viewing this website and the viewer may not print, store or archive any part of the diagrams or descriptions without express written permission of the author.

As this website is a work-in-progress, the author invites any suggestion for correction or improvement. mailto:wgantognini@gmail.com

Thank you and enjoy!