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Multi-volume research tool combines three works: Mertens Rulings, Mertens Treatise and Mertens Current Tax Highlights. It provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it. The books subject orientation rather than code orientation makes for easier understanding. The publications indexing system lets researchers look up specific section of code and instantly find every Revenue Ruling or Procedure ever written by the IRS on that section.