Federal Income Taxation

ISBN-10: 1640208240
ISBN-13: 9781640208247
Series: Federal Income Taxation
Pages: 545
Language: English
Published: 2018-06-11
Publisher: Foundation Press
Authors: MARVIN A.. ZELENAK CHIRELSTEIN, Lawrence Zelenak

Description

This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years.