Graetz, Alstott, Kysar, and Fleischer's Federal Income Taxation, Principles and Policies, 10th
Description
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 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.