{"product_id":"pratt-ee-fedincome9","title":"Examples and Explanations: Federal Income Taxation, Ninth Edition","description":"\u003cp\u003eA favorite classroom prep tool of successful students that is often recommended by professors, the Examples \u0026amp; Explanations (E\u0026amp;E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E\u0026amp;E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis. \u003c\/p\u003e\u003cp\u003eHere's why you need an E\u0026amp;E to help you study throughout the semester: \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003e\n\u003cb\u003eClear explanations\u003c\/b\u003e of each class topic, in a conversational style. \u003c\/li\u003e\n\u003cli\u003e\n\u003cb\u003eFeatures hypotheticals\u003c\/b\u003e similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review.  \u003c\/li\u003e\n\u003cli\u003e\n\u003cb\u003eIt offers coverage\u003c\/b\u003e that works with ALL the major casebooks, and suits any class on a given topic. \u003c\/li\u003e\n\u003cli\u003eThe \u003cb\u003eExamples \u0026amp; Explanations\u003c\/b\u003e series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam. \u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cb\u003eNew to the Ninth Edition:\u003c\/b\u003e \u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eExtensions and modifications of provisions in Public Law 115-97, the Tax Cuts and Jobs Act (TCJA), as part of Public Law 119-21, the One Big Beautiful Bill Act (OBBBA), including TCJA rules regarding: \u003cul\u003e\n\u003cli\u003eThe standard deduction and personal exemptions\u003c\/li\u003e\n\u003cli\u003eMiscellaneous itemized deductions\u003c\/li\u003e\n\u003cli\u003eBonus depreciation\u003c\/li\u003e\n\u003cli\u003eThe SALT cap\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003eInclusion of new provisions enacted as part of OBBBA, including: \u003cul\u003e\n\u003cli\u003eDeductions for certain tips, overtime compensation, and passenger vehicle loan interest \u003c\/li\u003e\n\u003cli\u003eAn additional deduction for senior taxpayers\u003c\/li\u003e\n\u003cli\u003eAn increased exclusion for childcare expense reimbursement\u003c\/li\u003e\n\u003cli\u003eA tax credit for donations to certain scholarship-granting organizations\u003c\/li\u003e\n\u003cli\u003eTax-preferred IRAs (“Trump accounts”) created for the benefit of minor beneficiaries\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003eDiscussion of temporary changes (not incorporated into the IRC) in the casualty loss deduction rules for “major” disasters\u003c\/li\u003e\n\u003cli\u003eCoverage of recent tax cases, including \u003ci\u003eLoper Bright Enterprises v. Raimondo\u003c\/i\u003e and \u003ci\u003eMoore v. United States\u003c\/i\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Ninth edition also includes new and revised sample final examinations and answers in the Exam Appendix.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Aspen Publishing","offers":[{"title":"Print","offer_id":46866177949976,"sku":"9781543857856","price":79.95,"currency_code":"USD","in_stock":false},{"title":"eBook","offer_id":46866177982744,"sku":"9798892070034","price":68.0,"currency_code":"USD","in_stock":true},{"title":"Audiobook","offer_id":52099447849240,"sku":"9798904410704","price":33.99,"currency_code":"USD","in_stock":true},{"title":"eBook + Audiobook","offer_id":52099447882008,"sku":"9798904410711","price":102.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0687\/3566\/4408\/files\/o_2b68f416-d2ac-498a-a6ac-62ab9157c554.jpg?v=1784265757","url":"https:\/\/aspenpublishing.com\/products\/pratt-ee-fedincome9","provider":"Aspen Publishing","version":"1.0","type":"link"}