You will then go to the list of tax topics that begin with that letter. The complete list will give you all the tax topics under which the summaries, or digests, are arranged. You will save time by checking this list to see whether the term you have chosen is listed there and whether it is cross-referenced to another heading. To find the topical category you need, scroll down through the blue text listings which are in alphabetical order. Click on the file name to the left of the topic to read the main page for that category.
Some categories have subcategories which are shown in black.