• (1) The topical approach: This method focuses on studying specific topics or themes within the tax code. It involves identifying a particular tax topic. - such as deductions, credits, international taxation, or corporate taxation—and exploring all the related sections and issues. This approach helps learners understand how different parts of the code interrelate within a specific topic or practical application.  
• (2) The code section approach: This method involves studying the tax code section by section. By systematically going through each section, learners can gain a detailed understanding of the specific provisions and requirements of the tax code. This approach is beneficial for those who want a comprehensive and structured understanding of the code as it is laid out in the legal texts.  

Both approaches have their advantages. The code section approach is systematic and thorough, providing a detailed understanding of the structure and language of the law. The topical approach, on the other hand, allows for a more holistic understanding of specific issues, helping learners see the practical implications and applications of the tax laws. 

Depending on one's learning objectives and needs, a combination of both methods might also be useful. 

IRAFlashcard courses offer training using both learning approaches.