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Understanding United States Tax Reporter Smart Paragraph Numbering

Code Sequenced Paragraphing (Smart Paragraph Numbering)

The paragraph number and the Code section number are identical, with an additional digit on the paragraph number to identify the type of material. The first numerals of each paragraph number correspond to the Code section at issue such as 1031. The final numeral before the decimal point specifies the type of information covered in the paragraph. The numeral 5 would specify issue 10315.01 5 as an Annotation.

Us Tax Returns Smart Paragraph Numbering Screen

Code Sequenced/Smart Paragraph Numbering Key