Individual Income Taxation: An Application Approach

View or download the free 2018 Online Supplement for this book.

This text takes a straightforward, application-oriented approach to learning individual tax. Long-standing rules are set forth in a concise manner and paired with examples to promote clarity. Real-life stories give context and depth to the material. From this solid foundation, students are asked to apply the rules in a simple setting, assuring they understand the basics. Then, they are challenged to apply the rules in more complex, interesting, and thought-provoking settings, encouraging them to engage in critical thinking. Through this approach, students develop both an understanding of tax and the analytical skills necessary to apply that knowledge.

The late Joni Larson taught at Cooley Law School in addition to working as a tax litigation attorney.