Federal Income Taxation

<p> 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. </p> <p> <b>Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary</b>: </p> <ul> <li> <b>problems</b> interspersed among notes and questions </li> <li> a <b>unique introduction</b> that <b>provides historical background</b> and <b> economic analysis</b> where appropriate </li> <li> <b>integrated coverage</b> of theory and policy </li> <li> smart and <b>engaging text </b> </li> <li> an excellent <b>Teacher’s Manual </b> </li> </ul> <p> <b>The extensively revised Fifteenth edition features</b>: </p> <ul> <li> <b>co-author Kirk Stark</b> brings new energy and fresh perspective to a classic </li> <li> new “<b>comparative focus</b>” inset boxes highlighting other countries’ approaches to fundamental tax policy design issues </li> <li> new materials on <b>opinion practice and confidence levels</b> for giving professional tax advice—designed to teach students how to express varying levels of legal uncertainty </li> <li> expanded discussion of <b>constructive sales under section 1259</b>, including text of legislative history to illustrate unresolved legal issues </li> <li> 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 <b>state and local taxes</b> to gives students a basic overview of the U.S. system of subnational taxation </li> <li> expanded discussion of <b>state and local taxes</b> to gives students a basic overview of the U.S. system of subnational taxation </li> <li> <b>updated materials on income-splitting</b>—including Chief Counsel’s ruling on the application of Poe v. Seaborn to same-sex couples </li> <li> new case, <i><b>Womack v. Commissioner</b></i>, concerning the tax treatment of a taxpayer’s sale of the right to receive lottery payments </li> <li> new commentary on the D.C. Circuit’s controversial opinions in <i><b> Murphy v. United States</b></i> </li> </ul> <p> A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author <b>Kirk J. Stark</b>, whose contribution will reflect the most current scholarship and pedagogy in the field today. </p> <p> </p> <p> </p> <p> </p>