Instructions: Review the Checkpoint Quick Reference Guide and User Guide. Perform your tax

research utilizing Checkpoint for each of the exercises.

Give the title and brief description (no more than two sentences) of each of the

following Internal Revenue Code Sections:

a. Sec. 24

b. Sec. 41

c. Sec. 61

d. Sec. 62

e. Sec. 63

f. Sec. 64

g. Sec. 74

h. Sec. 151

i. Sec. 152

j. Sec. 162

k. Sec. 167

l. Sec. 168

m. Sec. 170

n. Sec. 212

o. Sec. 213

p. Sec. 215

q. Sec. 262

r. Sec. 274

s. Sec. 1221

t. Sec. 1231