Fundamentals of federal income taxation (Eighteenth edition)

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, (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. With CasebookPlus you'll receive a print book, lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.eBook and Learning Library - Lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.

Learning Library - 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.