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Code to Suggest Renumbering of US Tax Code

This code suggests sections of the U.S. Internal Revenue Code that should be renumbered to be in different subdivisions. For example, Subchapter C (§301-§385) deals with corporate transactions. This methodology suggests that §1032, which allows corporations to receive property in exchange for their stock tax-free, and which is currently in Subchapter O, should be renumbered to be within Subchapter C.

All this python code uses the word2vec-created vector representations for tax law that are available as TaxVectors.zip at https://doi.org/10.7281/T1/N1X6I4.

These results are discussed in a forthcoming article in Tax Notes Federal, co-authored by Andrew Blair-Stanek and Benjamin Van Durme, and expected to be published on March 29, 2021.

If you do not want to run the python code, the full output of running the program is in nicely formatted and organized in the PDF file here called Data Output.pdf. That file also has an appendix (at the end of the PDF) describing the methodology.

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Code to provide guidance on how to reorganize the IRC

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