Federal Income Taxation

The latest edition of this classic casebook continues to integrate theory policy, making the study of federal income taxation challenging but accessible. Students will appreciate how the authors cover a wealth of new material - and all the fundamentals for individual taxation - in a manageable lengthFederal Income Taxation, Thirteenth Edition, retains the strengths that have made is such a highly regarded casebook:problems interspersed with notes and questions, to reinforce the text and hold student interestbuilt on the foundation established by original author Boris Bittker, with the current author team among the best scholars of the present dayunique introduction provides insightful historical background and some brief economic analysisintegration of theory and policy throughout the text makes the book intellectually stimulating while demonstrating real-world applications Scrupulously updated for its Thirteenth Edition, the book now includes:the 2001 Tax Act, major legislation that will have long-term effects on the codenew developments in corporate tax sheltersmajor new cases: Chamales v. Commissioner, Henderson v. Commissioner, and Wayne Baseball, Inc. v. Commissioner