Final answer:
I am consulting the Internal Revenue Code of 1986 to understand the historical development of tax laws and gain insights into the changes that have occurred over time.
Step-by-step explanation:
The reason I am consulting the Internal Revenue Code of 1986 is because it is a significant tax reform law that had a lasting impact on the tax code in the United States. While tax laws do change frequently, it is important to understand the historical context and the foundation upon which current tax laws are built. The Tax Reform Act of 1986 simplified the tax code, eliminated tax shelters, and adjusted tax rates. By consulting this publication, I can gain insights into the historical development of tax laws and understand the changes that have occurred over time.