Lathrope's Selected Federal Taxation Statutes and Regulations, 2026 with Motro Tax Map
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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 April 2025, 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 updates the IRC provisions and Treasury regulations to accommodate the most widely used casebooks. Additionally, the volume includes inflation adjusted items for 2025 (Revenue Procedure 2024-40), 2025 cost-of living adjusted limits for qualified retirement plans and deferred compensation (Notice 2024-80), and the IRS’s standard mileage rates for 2025 (Notice 2025-5).
This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through April 2025, 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 updates the IRC provisions and Treasury regulations to accommodate the most widely used casebooks. Additionally, the volume includes inflation adjusted items for 2025 (Revenue Procedure 2024-40), 2025 cost-of living adjusted limits for qualified retirement plans and deferred compensation (Notice 2024-80), and the IRS’s standard mileage rates for 2025 (Notice 2025-5).