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.
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