West’s Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected, 1997 Edition

This single-volume reference book provides a useful selection of Code and Regulations sections with clearly written annotations that explain, analyze, and cross-reference topics. It can be used to supplement federal taxation texts or as a primary text in a taxation course stressing a Code and Regulations aproach. Appropriate for both undergraduate and graduate-level courses, including graduate tax courses at law schools.