Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts
Files
Edition
Fifteenth edition
Publisher
Foundation Press
Year of Publication
2023
Pagination
xiii, 531
Series
Concepts and Insights series
ISBN
9781647083144
Description
This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the fourteenth edition, including the promulgation of regulations interpreting major provisions of the Tax Cuts and Jobs Act of 2017. It also features new or expanded discussions of several topics, including: possible legislative reconsideration of the realization requirement (in the context of "billionaires' tax" proposals); the long-term shift from deductions to credits in the design of nonbusiness tax expenditures, and the new and used electric car credits introduced by the Inflation Reduction Act of 2022.
Disciplines
Law | Taxation-Federal
Subjects
Taxation, Taxation--Law and legislation
Recommended Citation
Marvin A. Chirelstein and Lawrence A. Zelenak, Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts (Foundation Press, 2023)
https://scholarship.law.duke.edu/faculty_books/31