Four Easy-To-Follow Rules From The Tax Code, Each Taken From A Completely Random Page Of The Code I Opened To, Plus One Fake One Mixed In That's Pretty Easy To Pick Out, But Hopefully Fun To Read Anyway

Sec. 22(c)(2)(B)(ii), regarding tax credits for the elderly -- "In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year -- (I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses' disability income, or (II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year."

Sec. 141(b)(2), regarding tax exemption requirements for state and local bonds -- "Except as otherwise provided in this subsection, an issue meets the test of this paragraph if the payment of the principal of, or the interest on, more than 10 percent of the proceeds of such issue is (under the terms of such issue or any underlying arrangement) directly or indirectly -- (A) secured by any interest in -- (i) property used or to be used for a private business use, or (ii) payments in respect of such property, or (B) to be derived from payments (whether or not to the issuer) in respect of property, or borrowed money, used or to be used for a private business use."

Sec. 501(c)(13), on classifications of tax-exempt corporations -- "Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit; and any corporation chartered solely for the purpose of the disposal of bodies by burial or cremation which is not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual."

Sec. 1104(a)(4)(B)(ii)(III)(qq), on how to fold your tax return before putting it in the envelope provided -- "Except as otherwise indicated in this subsection, or in subsection (f), the tax return should be folded with the inked-side facing the preparer, except if (1) the preparer is not the person engaging in the folding activity, or (2) the conditions in subsection (b) are met, or (3) the folder qualifies under the exception in subsection (c) for filers without fingers, and should be folded in thirds, with the bottom-most edge of the page crossing the line marked (x) except as in subsection (y), and with the top-most edge meeting at point (y) except as in subsection (x). In addition, the address should show through the window and the preparer should affix a postage stamp with value equivalent to or exceeding the current first-class postage rate as delimited in subsection (d)."

Sec. 1237(b)(3)(C), on determining capital gains and losses -- "No improvement shall be deemed a substantial improvement for purposes of subsection (a) if the lot or parcel is held by the taxpayer for a period of 10 years and if -- ...(C) the taxpayer elects, in accordance with regulations prescribed by the Secretary, to make no adjustment to basis of the lot or parcel, or of any other property owned by the taxpayer, on account of the expenditures for such improvements. Such election should not make any item deductible which would not otherwise be deductible."