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April tax madness continues:
Tax Bracketology's Final Four

Basketball fans tell me there's some important college hoops tournament entering its final stages this week. I don't care about that.

But I am jazzed about Robert G. Nassau's tax bracketology.

You might remember that a couple of weeks ago Nassau, director of the Syracuse University College of Law Low-Income Taxpayer Clinic and a professor of practice at the college, selected 64 of the "finest, taxpayer-friendly sections" in the Internal Revenue Code.

Although there's not been any network television coverage of the competition, the tax provisions have been fiercely fighting for the top tax code spot. They're almost there.

Nassau now brings us the Tax Final Four.


Nassau provides the play-by-play on how these tax code competitors came to this lofty position, but the bottom line is now there are just four.

Health Insurance, the victor in the exclusions area, will take on the deductions champ Standard Deduction.

And from the character/timing area, we have the victorious Capital Gains, which now goes up against the credits winner Earned Income.

I know you're as excited as I am to find out which two of these popular tax breaks will eventually meet for the Internal Revenue Code National Championship final.

And remember, if you're placing bets on the tax bracketology playoffs, your winnings are taxable income.

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