This title is a part of our CasebookPlus™ offering as ISBN 9781647086152. Learn more at Faculty-CasebookPlus.com.

This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 09/14/2020

Daniel L. Simmons, University of CA-Davis School of Law

Martin J. McMahon, Jr., University of Florida College of Law

Bradley T. Borden, Brooklyn Law School

Bret Wells, University of Houston Law Center

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This eighth edition is a significant revision of the material in the seventh edition, reflecting new tax legislation enacted since 2017. The eighth edition also incorporates problem sets to illustrate the principles addressed in the relevant portions of the book chapters.

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