Federal Income Taxation: Edition 6

Richard Schmalbeck · Lawrence Zelenak · Sarah B. Lawsky · Shu-Yi Oei

oct 2023 · Aspen Publishing

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Unique in its structure, Federal Income Taxation presents core materials that cover the basics of tax law and also offers “cells” at the end of each chapter that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use. The stellar author team, with years of scholarship and teaching experience, presents a core text that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. The self-contained, optional units at the end of the book — “cells” —supplement the core text by providing additional material and treat a limited number of topics in greater detail. Notes and questions provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply the Code, regulations, and income tax theory to specific situations. A detailed Teacher’s Manual provides comments and suggestions for teaching both the core and the cell material as well as answers to all of the questions and problems in the casebook.

New to the 6th Edition:

Legislative developments, including tax provisions contained in the 2020 Coronavirus Aid, Relief, and Economic Security Act, the 2021 American Rescue Plan Act, and the 2022 Inflation Reduction Act.
New cases reflecting developments since the previous edition
All materials updated to reflect regulatory and other developments since the previous edition interpreting, responding to, or otherwise relating to, the 2017 Tax Cuts and Jobs Act changes.

Professors and students will benefit from:

New cases reflecting developments since the previous edition.
Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles.
Novel "Cells," self-contained, optional units at the end of each chapter that supplement the core text by presenting additional material and treating a limited number of topics in greater detail.
Notes and questions providing background information and placing the cases and statutes in context.
More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations.
An annual "inflation supplement" that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.