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M.a.k.e. .a.n. .U.n.d.e.r.s.t.a.n.d.i.n.g. . .a.b.o.u.t. .t.h.e. .C.o.r.p.o.r.a.t.i.o.n. .o.f. .I.n.c.o.m.e. .T.a.x.a.t.i.o.n. .m.o.d.i.f.i.e.d. .o.r. .a.m.e.n.d.e.d. ..i.f. .T.R.A.I.N. .o.r. .C.R.E.A.T.E. .l.a.w. .p.r.o.v.i.d.e.s.
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