Nope.ShadesOfKnight wrote:I care because in order for me to know if it applies, I have to understand it all, do I not?
You don't bother read to read subchapter C unless you're a corporation.
You don't bother to read subchapter J unless you're a trustee.
You don't bother to read subchapter K unless you're a partner in a partnership.
You don't bother to read subchapter N unless you have income from foreign sources, or you're a nonresident alien.
Need I go on?
NOBODY (or at least very few people) have ever bothered to read the entire Internal Revenue Code. You figure out what you need to figure out, and ignore the rest.
For most people, the best way to do that is to read the instructions to Form 1040. The IRS does the best it can to produce explanations that will help people report the income they are required to report, and claim the income and credits they are allowed to claim.