Fundamentals of Federal Income Taxation - CasebookPlus (University Casebook Series)

As a part of our CasebookPlus offering, you'll receive the print book along with lifetime digital access to the eBook. Additionally you'll receive 12-month online access to the Learning Library which includes quizzes tied specifically to your book, an outline starter and digital access to leading study aids in that subject and the Gilbert® Law Dictionary. The study aids included are Acing Federal Income Tax, Federal Income Taxation of Individuals in a Nutshell and Exam Pro on Federal Income Tax. The redemption code will be shipped to you with the book.

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the book’s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113). The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuit’s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions.