This PDF format series is designed for those who have never heard of Subchapter N, Section 861 of the federal income tax law and the significance of this critical part of the law (even if they have, it is a great mini-review).
The reader does NOT have to be familiar with how federal law works; this is explained as the series goes along. It is necessary to have Adobe Reader (the most recent version is preferred); it can be obtained for FREE from HERE. The advantage of the PDF format is to instantly link to the parts of the law so that the reader can see for themselves what the law says.