Emanuel Law in a Flash for Federal Income Taxation

Every law student’s “must-have” for exam prep! Federal Income Taxation is a subject with its own terminology and its own rules. The content of the course is dictated by Internal Revenue Code, Treasury Regulations, IRS Revenue Rulings, IRS Private Letter Rulings, and the decided cases – in other words, volumes of source materials. But there are some basic concepts that run throughout tax law, and if you understand these basic concepts, you will sail through the final exam.

This edition has been updated in 2023 to reflect the most recent changes to the law.  It allows you to review basic concepts as well as apply them to hypothetical fact patterns. These fact patterns are drawn from cases decided by the five courts. In working with these patterns, you will not deal with abstractions, but with real-life situations in which taxpayers, their lawyers, and accountants have worked with tax problems and have been forced to confront the Internal Revenue Service and its interpretation of the same problems.

With Law in a Flash, you have the foundation to improve exam performance. Once you’re familiar with this content, you can face your exam with the confidence of knowing and understanding the key prin­ciples and issues that are normally tested in a Federal Income Taxation course.