Federal Income Taxation, Fourth Edition, focuses on both the technical and policy issues associated with income taxation. It thoroughly integrates all relevant amendments to the Code enacted in Taxpayer Relief Act of 1997 and presents inndash;depth coverage of selected advanced issues. The casebook is adaptable for use in a single course covering basis income taxation or a sequence of courses dealing with income taxation at either the J.D. level or LL.M. level.
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