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9780314175977

Federal Income Taxation of Individuals: Cases, Problems and Materials (American Casebook Series)

Samuel A. Donaldson

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One law school professor called the First Edition the best book I have ever used. The new Second Edition of this popular law school text continues its innovative building block format, leading students from the basic elements of the federal income tax system to increasingly complex details such as timing principles, tax avoidance limitations, and characterization issues. The new edition contains more of the helpful self assessment questions that allow students to measure their own comprehension. Over 90 detailed problems for class discussion require readers to research the Code and Regulations and apply complex rules to basic fact patterns.

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