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Federal Income Taxation, Sixth Edition

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Authors
  • Richard Schmalbeck
  • Lawrence Zelenak
  • Sarah B. Lawsky
  • Shu-Yi Oei
Series / Aspen Casebook Series
BOOKMARK
Book length
970 pages
Publication Date
2023-11-01
Edition
Sixth Edition
Teaching Materials
NO
Description
Table of contents
Preface

Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes.

Unique in its structure, Federal Income Taxation presents core materials that cover the basics of tax law and also offers “cells” at the end of each chapter that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use. The stellar author team, with years of scholarship and teaching experience, presents a core text that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. The self-contained, optional units at the end of the book — “cells” —supplement the core text by providing additional material and treat a limited number of topics in greater detail. Notes and questions provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply the Code, regulations, and income tax theory to specific situations. 

New to the 6th Edition
  • Legislative developments, including tax provisions contained in the 2020 Coronavirus Aid, Relief, and Economic Security Act, the 2021 American Rescue Plan Act, and the 2022 Inflation Reduction Act.
  • New cases reflecting developments since the previous edition
  • All materials updated to reflect regulatory and other developments since the previous edition interpreting, responding to, or otherwise relating to, the 2017 Tax Cuts and Jobs Act changes.
Professors and students will benefit from
  • New cases reflecting developments since the previous edition.
  • Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles.
  • Novel "Cells," self-contained, optional units at the end of each chapter that supplement the core text by presenting additional material and treating a limited number of topics in greater detail.
  • Notes and questions providing background information and placing the cases and statutes in context.
  • More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations.
  • An annual "inflation supplement" that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.
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Detailed Table of Contents Download (PDF)
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Preface Download (PDF)
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About the authors
Richard Schmalbeck
Professor of Law
Duke University

Richard Schmalbeck is Professor of Law at Duke University. He has also served as dean of the University of Illinois College of Law, and as a visiting professor on the University of Michigan and Northwestern University law faculties. His recent scholarly work has focused on issues involving non-profit organizations, and the federal estate and gift taxes. He has also served as an advisor to the Russian Federation in connection with its tax reform efforts. The second edition of his federal income tax casebook, co-authored with Lawrence Zelenak, was released by Aspen Publishers in 2007. He graduated from the University of Chicago, and later from its Law School, where he served as associate editor of the emUniversity of Chicago Law Reviewem. Prior to beginning his teaching career, he practiced tax law in Washington, D.C.

Lawrence Zelenak
Professor of Law
Duke University

Lawrence Zelenak teaches income tax, corporate tax, a tax policy seminar, and torts at Duke University School of Law as Pamela B. Gann Professor of Law. His publications include numerous articles on tax policy issues and a treatise on federal income taxation of individuals. His most recent publications include "Tax or Welfare? The Administration of the Earned Income Tax Credit," 52 emUCLA Law Reviewem 1867 (2005); "Tax Shelters and the Search for a Silver Bullet," 105 emColumbia Law Reviewem 1939 (2005); "Taxing Endowment," in emDuke Law Journalem (2006); "Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement," 61 emTax Law Reviewem 53 (2007); "The Theory and Practice of Tax Reform," 105 emMichigan Law Reviewem 1133 (2007); cite to "Taxing Endowment" in 55 emDuke Law Journalem 1145 (2006). Prior to joining Duke Law in 2003, Zelenak was a member of the Columbia Law School faculty. Prior to that, he was a faculty member at the University of North Carolina School of Law; professor in residence at the Office of the Chief Counsel, Internal Revenue Service, Washington, D.C.; an assistant professor at Lewis and Clark Law School in Portland, Oregon; and an associate with the firm of LeSourd and Patten in Seattle. He has also been a visiting professor at the University of Utah School of Law. Zelenak received his B.A., summa cum laude, from the University of Santa Clara, and his J.D., magna cum laude, from Harvard Law School in 1979.

Sarah B. Lawsky
Professor of Law
University of California, Irvine

Sarah B. Lawsky is a professor of law at theUniversity of California, Irvine.

Product Information
Edition
Sixth Edition
Publication date
2023-11-01
Copyright Year
2024
Pages
970
Connected eBook with Study Center + Hardcover
9781543838848
Connected eBook with Study Center (Digital Only)
9798889063650
Subject
Taxation, Federal Income
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