Federal Income Taxation

Integrating theory and policy throughout, this smart yet approachable casebook is distinguished, in part by a tradition of outstanding authorship, begun with original author Boris Bittker of Yale and continuing through fifteen successive editions.

Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary:

• problems interspersed among notes and questions
• a unique introduction that provides historical background and economic analysis where appropriate
• integrated coverage of theory and policy
• smart and engaging text
• an excellent Teacher’s Manual

The extensively revised Fifteenth edition features:

• co-author Kirk Stark brings new energy and fresh perspective to a classic
• new “comparative focus” inset boxes highlighting other countries’ approaches to fundamental tax policy design issues
• new materials on opinion practice and confidence levels for giving professional tax advice—designed to teach students how to express varying levels of legal uncertainty
• expanded discussion of constructive sales under section 1259, including text of legislative history to illustrate unresolved legal issues
• expanded coverage of taxing low-income households, including new materials on the earned income tax credit, the country’s largest income transfer program expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation
• expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation
• updated materials on income-splitting—including Chief Counsel’s ruling on the application of Poe v. Seaborn to same-sex couples
• new case, Womack v. Commissioner, concerning the tax treatment of a taxpayer’s sale of the right to receive lottery payments
• new commentary on the D.C. Circuit’s controversial opinions in Murphy v. United States

A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author Kirk J. Stark, whose contribution will reflect the most current scholarship and pedagogy in the field today.