Chirelstein and Zelenak's Federal Income Taxation, 16th (Concepts and Insights Series)

This highly-acclaimed text explains the conceptual basis of federal income taxation. Designed to help students quickly pull together the entire subject for end-of-semester review, it provides perspective as to where each topic fits within the federal income tax structure. While focusing on the present income tax, the text provides an explanation of proposed consumption taxes and contrasts them with income taxes in a note at the end of the volume. The new edition reflects developments since the publication of the fifteenth edition—including the doubtful constitutional status of some prominent income tax reform proposals in light of the Supreme Court's 2024 Moore decision, and the many changes in the Internal Revenue Code made by the One Big Beautiful Bill Act of 2025.