The Twelfth Edition features updated coverage of electronic sources, both subscription-based (including Bloomberg Law, Westlaw Precision, Lexis+, Checkpoint Edge, Wolters Kluwer (CCH) VitalLaw, and HeinOnline) and those available without charge (particularly those provided by the government and the extensive free resources available from Tax Notes). It addresses changes in judicial deference to administrative interpretations caused by the 2024 Supreme Court decision in Loper Bright Enterprises v. Raimondo and includes a new chapter discussing the use of generative artificial intelligence in tax research. It discusses factors to consider when deciding among various services, particularly those available online. Chapters discussing primary sources illustrate several online sources for finding these materials.

This book devotes considerable space to publicly available IRS documents and legislative history materials. There are new problems for students to solve throughout the text. The Twelfth Edition has many illustrations that complement its textual discussions. A teacher’s manual is available.


Imprint: Foundation Press
Series: University Treatise Series
Publication Date: 12/16/2024

Gail Levin Richmond, Nova Southeastern University College of Law

Kevin M. Yamamoto, South Texas College of Law Houston

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The Twelfth Edition features updated coverage of electronic sources, both subscription-based (including Bloomberg Law, Westlaw Precision, Lexis+, Checkpoint Edge, Wolters Kluwer (CCH) VitalLaw, and HeinOnline) and those available without charge (particularly those provided by the government and the extensive free resources available from Tax Notes). It addresses changes in judicial deference to administrative interpretations caused by the 2024 Supreme Court decision in Loper Bright Enterprises v. Raimondo and includes a new chapter discussing the use of generative artificial intelligence in tax research. It discusses factors to consider when deciding among various services, particularly those available online. Chapters discussing primary sources illustrate several online sources for finding these materials. There are new problems for students to solve throughout the text.

Learn more about this series.