About the Book
Federal Income Taxation
Third Edition
Richard Schmalbeck
Duke University
Lawrence Zelenak
Duke University
2011. 960 pages. ISBN: 978-0-7355-9251-3. With Teacher's Manual.
About the Book
This bookˇ¦s unique, flexible core plus cell structure provides solid coverage of the rudiments of the field and allows teachers to select additional and in-depth material they want to use.
Features:
- The core text (about 500 pages) covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles
- ˇ§Cellsˇ¨„oself-contained, optional units at the end of the book-supplement the core text by presenting additional material and treating a limited number of topics in greater detail
- Notes and questions provide background information and place the cases and statutes in context
- More than 100 problems throughout the core text and cells challenge students to apply theory to specific situations
- The stellar author team brings years of scholarship and teaching experience to the book.
- A detailed Teacherˇ¦s Manual provides comments and suggestions for teaching both the core and the cell material as well as answers to all of the questions and problems in the casebook
New to the Third Edition:
- Significant provisions from The American Recovery and Reinvestment Act
- Thoroughly updated with the latest tax legislation
- Updated rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions, based on the IRS revenue procedure
