{"product_id":"dexter-fed-tax2026-2027","title":"Federal Income Taxation: Internal Revenue Code \u0026 Treasury Regulations Selected Sections 2026 - 2027, First Edition","description":"\u003cp\u003eInternal Revenue Code \u0026amp; Treasury Regulations Selected Sections 2026 - 2027\u003c\/p\u003e\u003cp\u003eAn 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 \u003ci\u003enon\u003c\/i\u003e-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.\u003c\/p\u003e\u003cp\u003e\u003cb\u003eComplete features include:\u003c\/b\u003e\u003c\/p\u003e\u003cp\u003e• 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”)\u003c\/p\u003e\u003cp\u003e• 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). \u003c\/p\u003e\u003cp\u003e• 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).\u003c\/p\u003e","brand":"Aspen Publishing","offers":[{"title":"Print","offer_id":50603650547992,"sku":"9798894110189","price":80.0,"currency_code":"USD","in_stock":false},{"title":"eBook","offer_id":50603650580760,"sku":"9798894110172","price":60.0,"currency_code":"USD","in_stock":true},{"title":"Paperback - FREDPOD","offer_id":51012861198616,"sku":"9798894110202","price":20.0,"currency_code":"USD","in_stock":true},{"title":"Audiobook","offer_id":52096532381976,"sku":"9798904410902","price":33.99,"currency_code":"USD","in_stock":true},{"title":"eBook + Audiobook","offer_id":52096532414744,"sku":"9798904410919","price":94.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0687\/3566\/4408\/files\/o_87f2ac8e-a8db-4c80-83b4-2a089dff6d6d.jpg?v=1780551422","url":"https:\/\/aspenpublishing.com\/products\/dexter-fed-tax2026-2027","provider":"Aspen Publishing","version":"1.0","type":"link"}