Lathrope's Selected Federal Taxation Statutes and Regulations, 2027 with Motro Tax Map

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through June 2026, for students and professors alike. It includes edited provisions of the Internal Revenue Code, 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 of the Internal Revenue title and Treasury regulations are covered for income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes (including IRS inflation adjustments) and a topical index are also included. The new edition provides coverage of the tax legislation enacted into law in 2025 under the title “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14,” Pub. L. No. 119-21, and more popularly known as The One Big Beautiful Bill Act (the “OBBBA”).