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IRS Practice and Procedure IRS Practice & Procedure, Revised Second Edition, is an invaluable reference addressing the rapidly changing and increasingly complex area of tax procedure. This well-regarded authority can be a practitioner's single most important tool to understanding the procedural changes, IRS restructuring, and ongoing revision of the Internal Revenue Manual.PB in excellent preowned condition. I am moving internationally later this year, thus letting go of many items. I do bundle, reuse shipping materials, and give discounts within reason. Half off or 50% off the asking price is not reasonable without explanation. Thanks for shopping. Take care!