RATIONALE
The Following Series of Procedures:
Reducing the number of items on the Return
Rearranging them so that each item corresponds exclusively with the same numbered Tax Provision
Grouping the items (and corresponding Provisions) into four separate categories
Computing each item in stand-alone fashion and one at a time
Computing each category also in stand-alone fashion and one at a time
Then combining the four categories one step at a time according to the Formula:
Permits CONCENTRATION ON ONE TASK AT A TIME
Throughout the Entire Tax Computation
More Specifically in order to do this it was necessary to do the following:
1. Place all Income items (and all Income provisions) exclusively in a “plus” section of the Code and no place else
2. Place all Deduction Items and Provisions exclusively in a “minus” section
3. Place all Rates exclusively in a “times” section
4. Place all Adjustments exclusively in an “adjustment” section, applicable to the final figure only
Each Code Section and each Tax Provision thereby stands alone, separate and independent of any other section or provision, which was necessary to avoid cross-reference gridlock and complexity