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Federal Income Taxation, Principles and Policies

10th Edition
Michael J. Graetz | Anne L. Alstott | Rebecca Kysar | Miranda Perry Fleischer
ISBN: 9798317701789
CasebookPlus ISBN: 9798317707095
Subject: Tax-Income
Format: Print - Hardbound
Copyright: 2026 | Status: Accepting Pre-Orders
CasebookPlus option available

This title is a part of our CasebookPlus™ offering as ISBN 9798317707095. Learn more at Faculty-CasebookPlus.com.

This updated tenth edition of the federal income taxation casebook provides comprehensive text, explanatory materials, a Teacher's Manual, and integrated problem sets. This revision has been extensively updated to incorporate the 2025 tax legislation alongside the latest regulations, rulings, and judicial developments. In addition to updating the material to reflect current law, a central goal of this edition was to increase the accessibility of the material. We have simplified many of the examples and explanatory notes throughout the book, and we have reconsidered our selection of cases with an eye toward choosing cases that more clearly illustrate core principles for students encountering the material for the first time.

The tenth edition addresses significant changes introduced by the 2025 tax act, including new provisions regarding the taxation of tips, overtime, car loan interest, and employee business expenses. The new edition also includes a revised and expanded discussion of charitable giving and tax-exempt organizations. It features expanded coverage of family taxation, with new materials on innocent spouse rules, head-of-household filing status, and the child tax credit. Additionally, the text incorporates analysis of landmark recent cases such as Loper Bright Enterprises v. Raimondo and Moore v. U.S. The accompanying Teacher's Manual includes updated lecture notes and complete answers to all problem sets.


Imprint: Foundation Press
Series: University Casebook Series
Publication Date: 10/16/2026

Michael J. Graetz, Yale University Law School

Anne L. Alstott, Yale University Law School

Rebecca Kysar, Fordham University School of Law

Miranda Perry Fleischer, University of San Diego School of Law

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The tenth edition maintains its established format while undergoing a thorough revision to reflect 2025 legislative changes and recent case law. Throughout the book, we have streamlined the prose, simplified examples and explanatory notes, and replaced a number of principal cases with decisions that present the underlying doctrinal points more clearly and concisely. New or revised discussions cover the taxation of tips, overtime, car loan interest, employee business expenses, and charitable organizations. The edition also deepens its focus on the family, adding content on the child tax credit and innocent spouse rules, and provides critical updates on major cases like Loper Bright Enterprises v. Raimondo and Moore v. U.S.

Learn more about this series.