Understanding Federal Income Taxation
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This Understanding treatise is designed to supplement any federal income taxation casebook. Divided into distinct sections, Understanding Federal Income Taxation addresses in detail the fundamental questions raised in individual income tax courses:
Each section contains helpful overviews of all relevant topics. Throughout the overviews, the authors include numerous concrete examples demonstrating the application of specific concepts, statutes, regulations, and cases. In addition, each overview contains synopses of leading cases.