Fundamentals of Federal Income Taxation, Cases and Materials

Stephen A. Lind

Daniel J. Lathrope, University of San Francisco School of Law

Heather M. Field, UC College of the Law, San Francisco

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Significant changes in the casebook include new or revised coverage, sometimes with problems, of:

• the Supreme Court’s decisions in Moore v. United States, and Loper Bright Enterprises v. Raimondo,
• the Section 108(f) exclusion for discharge of student loan indebtedness,
• Section 529 qualified tuition programs,
• the Sections 174 and 174A deductions for research and experimental expenditures,
• the Section 168 accelerated cost recovery system, including Section 168(n) expensing of qualified production property, and Section 179 bonus depreciation,
• the Section 163(j) limitation on business interest,
• the new Section 163(h)(4) deduction for qualified passenger vehicle loan interest,
• the Section 164 limitation on the deduction of state and local taxes,
• the Section 461(l) limitation on excess business losses of noncorporate taxpayers,
• the Section 165(d) limitation on deductibility of wagering losses,
• the new Section 224 deduction for qualified tips,
• the new Section 225 deduction for qualified overtime compensation,
• the new Section 151(d)(5) deduction for seniors,
• Section 63(b), the Section 163(d) standard deduction, and the Section 63(e) election to itemize deductions,
• the Section 67 limitation on miscellaneous itemized deductions,
• the new Section 68 overall limitation on itemized deductions,
• tax accounting principles applied to transactions using peer-to-peer payment apps,
• Section 128 Trump accounts,
• the Section 1202 exclusions for small business stock,
• the Section 170 deduction for charitable contributions, including the Section 170(p) deduction for non-itemizers,
• the Section 199A deduction for qualified business income,
• the Section 21 credit for household and dependent care services,
• the Section 23 credit for qualified adoption expenses,
• the Section 24 child tax credit,
• the Section 25A American opportunity and lifetime learning credits, and
• the alternative minimum tax.

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