Using the Code 1. What deduction does Section 162(a)(2) specifically authorize? 2. What Code provision in another section disallows some of those deductions? Explain. 3. What is the penalty provided under Code Section 6662(b)(2)? Where in that Code section is that penalty defined? Explain the definition in your own words. 4. Determine whether employer contributions to employees' health and accident plans create gross income for the employee. Give the answer, and describe the process used to find it, including the tax research database used, the successful method of search, and the relevant provision within the applicable code sections