2-668-2

 In Chapter 4 of the textbook, there are a number of examples from the 300 section of the IRC. Choose one of the following IRC sections: 301, 304, 311, 312, 316, or 317. Provide a summary of the IRC section along with an example of how it would apply in professional practice. Participate in a follow-up discussion by asking questions or professionally correcting your classmates' interpretation of the tax code section.