Skip to Main

Join Aspen Rewards - FREE SHIPPING & DISCOUNTS

Federal Income Taxation: Internal Revenue Code & Treasury Regulations Selected Sections 2026 - 2027, First Edition

random
random
BOOKMARK
Authors
  • Bobby L. Dexter
Series / Supplements
BOOKMARK
Book length
500 pages
Publication Date
2026-07-24
Edition
First Edition
Description

Internal Revenue Code & Treasury Regulations Selected Sections 2026 - 2027

An ideal accompaniment to any casebook assigned for the introductory course in Federal Income Taxation or the fundamentals of Corporate Taxation, this new statutory supplement presents carefully-edited versions of key sections and subsections of the Internal Revenue Code and Treasury Regulations. This comprehensive supplement is designed specifically for students, offering those provisions that are truly critical to developing a substantive foundation in the area and further harnessing the core skill of statutory interpretation. The supplement’s Appendix sets forth specific non-Code tax laws. Accordingly, students have access to the substantive provisions, and they learn to augment their research methodology by consulting a broader universe of relevant tax law.

Complete features include:

• All relevant provisions current through January 1, 2026, including those laws enacted or amended in Public Law 119-21, 139 Stat. 72 (July 4, 2025) (the “2025 Tax Act”)

• Selected Treasury Regulations include the final regulations promulgated in April of 2026 under § 224 of the Code (concerning the meaning of “qualified tips” and identifying those who customarily and regularly received them on or before December 31, 2024). 

• An Appendix that includes text from Section 530 of the Revenue Act of 1978 (concerning potential worker misclassification relief) and a portion of Section 11051 of the 2017 Tax Cuts and Jobs Act (clarifying that certain previously-executed divorce or separation instruments may be amended to apply provisions of the act).

Read More
Professor Materials
Please sign in or register to view Professor Materials. These materials are only available for validated professor accounts. If you are registering for the first time, validation may take up to 2 business days.
About the authors
Bobby Dexter
Professor
Chapman University

Bobby Dexter is Professor of Law at the Chapman University Dale E. Fowler School of Law where he teaches Federal Income Taxation, Taxation of Business Organizations, Business Associations, and Secured Transactions. He has also enjoyed several appointments as Visiting Professor of Law at the University of California (Irvine) School of Law. Prior to entering the academy, Professor Dexter served as a tax partner at Foley & Lardner, LLP and as principal at the international accounting firm, KPMG, LLP. An accomplished practitioner and pre-eminent tax expert, he co-authored the BloombergBNA Tax Management Portfolio on the taxation of life insurance company financial products. In addition to student scholarship appearing in the Harvard Law Review, his articles have been published in the peer-reviewed Pittsburgh Tax Review and leading law reviews at Denver University, the University of Pittsburgh, Tulane University, the University of Kansas, and Mercer University. Professor Dexter received his B.A., emmagna cum laudeem, from Yale University and his J.D. from Harvard Law School where he served on the Editorial Board of the emHarvard Law Reviewem.Bobby Dexter is Professor of Law at the Chapman University Dale E. Fowler School of Law where he teaches Federal Income Taxation, Taxation of Business Organizations, Business Associations, and Secured Transactions. He has also enjoyed several appointments as Visiting Professor of Law at the University of California (Irvine) School of Law.

Prior to entering the academy, Professor Dexter served as a tax partner at Foley & Lardner, LLP and as principal at the international accounting firm, KPMG, LLP. An accomplished practitioner and pre-eminent tax expert, he co-authored the BloombergBNA Tax Management Portfolio on the taxation of life insurance company financial products.

In addition to student scholarship appearing in the Harvard Law Review, his articles have been published in the peer-reviewed Pittsburgh Tax Review and leading law reviews at Denver University, the University of Pittsburgh, Tulane University, the University of Kansas, and Mercer University.

Professor Dexter received his B.A., magna cum laude, from Yale University and his J.D. from Harvard Law School where he served on the Editorial Board of the Harvard Law Review.

Product Information
Edition
First Edition
Publication date
2026-07-24
Copyright Year
2026
Pages
500
eBook
9798894110172
Audiobook
9798904410902
eBook + Audiobook
9798904410919
Subject
Taxation, Federal Income
Select Format Show Hide
Select Format Hide
Are you an educator?