Tax - Basic Federal Income Taxation

This revised edition of a basic income tax text is for the 2023-2024 academic year. This edition incorporates the Tax Cuts and Jobs Act of 2017 and highlights of congressional responses to COVID. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law...

This chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 42 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts). 17,067 Words, 63 Pages in PDF...