 The first question we ask with any new topic is why? Why should I care? What's in it for me? Why should I learn income tax law? The first answer that pops into most people's mind is to save money. We've all heard the quote, there's nothing certain in life except death and taxes, death being that final sweet release from taxes. So we also want to be in compliance with the tax law. These two components comprise the fundamental thing, our fundamental goal that's always in the back of our minds. Every time we look at anything related to income tax law and tax preparation, that being, how can we be in compliance with the law while paying as little taxes as legally possible? That is basically the objective in the shell of a nut or a nut shell as they say. Some people might be learning tax law to start a tax business. If that is the case for you, I would suggest thinking about how you might want to specialize your business objectives, your business goals, for example, you might specialize on low income individual income tax returns, where your profit margins are usually lower, but you can do more tax returns or you might be focusing in on high income tax returns, where the profit margins are usually larger, but you do less tax returns because they are more complex. You might be focusing in instead of on individual tax preparation, on business tax preparation, where you might focus on industry or type of entity or both, for example, industry being something like real estate construction and so on, the type of entity being sole proprietorship versus LLC versus a partnership versus an S corporation versus a C corporation. Oftentimes those two things are linked because for legal purposes, many types of industries will structure their type of entity in the same format. So you can start to specialize in those ways as well.