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This revised edition of a basic income tax text is for the 2021-2022 academic year. This edition incorporates the Tax Cuts and Jobs Act of 2017 and highlights congressional responses to COVID. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.
187,375 Words, 565 Pages in PDF