History

2. For example:

Updating the Casualty Loss Deduction

By

Tax Student

Introduction

Body

Findings, Summary, Conclusions, Recommendations

Bibliography

Be aware: In the bib, list at least the IRC section, the Treasury Regulation section, and two court cases.

3. Write the introduction.

This paper examines the impact of . . . . The specific issue to be addressed is . . . This topic is covered in IRC and TR. Case law expands on this topic. Once covered, the paper will present the findings, summary, conclusions and recommendations.