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Tax Lawyer, Vol. 62, No. 2 THE DOCTRINE OF ELECTION 335335The Doctrine of ElectionAUBREE L. HELVEY AND BETH STETSON*I. Introduction“The hardest thing in the world to understand is the income tax.”1 Albert Einsttei spoke these words. The complexities of tax preparation and reporting have certainly not diminished over the years. One cause for the complexity of the federal tax code is the countless number of tax elections (elections) offered to taxpayers.2 Elections require taxpayers to choose from...