Seto's Federal Income Taxation: Cases, Problems, and Materials, 2d

West Academic Publishing
Primary Subject
eBook & Learning Library
American Casebook Series
eBook & Learning Library - Lifetime digital access to the eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes, leading study aids, an outline starter, and Gilbert Law Dictionary.


eBook and Learning Library - Lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.

This casebook explores the Internal Revenue Code as a series of solutions to six fundamental design questions that any tax on income must answer. Its innovative approach allows instructors to teach an intensely problem-based course, giving students practical command of the subject matter and essential practice skills, while integrating as much theory as may be desired. It also facilitates the exploration of critical contemporary tax issues – e.g., tax arbitrage and sheltering, effective rates of tax, taxation of couples not treated as “married” for federal tax purposes, and differential treatment of workers and executives.