Lathrope's Selected Federal Taxation Statutes and Regulations, 2024 with Motro Tax Map

Imprint
West Academic Publishing
ISBN-13
9798887863160
Primary Subject
Tax-Income
Format
Print & Digital
Copyright
2023
Series
Selected Statutes
Publication Date
07/19/2023
Included with
your purchase
FREE 14-day digital access to this book immediately after purchase. Sign in required.

Description

New book purchase includes complimentary digital access to the eBook.

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through March 2023, for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.

The new volume contains all relevant statutory changes made since May 2022, including changes made by the Inflation Reduction Act of 2022 (Pub. L. 117-169), and the Consolidated Appropriations Act, 2023 (Pub. L. 117-328). IRS regulations are updated and the inflation-adjusted items for 2023 are included (Revenue Procedure 2022-38, Notice 2022-55, and Notice 2023-03).