Basic Federal Income Taxation

This accessible casebook combines a strong problems approach with a sufficient level of policy considerations to provide a coherent structure for understanding the law.Designed to facilitate teaching and learning, Basic Federal Incom Taxationuses text, tightly-edited cases, and problems to drive the exploration of the fieldcovers all the major topics of basic Federal Income Taxation in a concise presentationoffers an outstanding group of problems brief ones to test understanding and more in-depth ones to engagedeftly integrates policy issues and tax procedure to enlighten, instead of overwhelmingis organized for readability, each major heading is followed by references to the associated Code and regulationsfacilitates case analysis through explanatory text that introduces the factual context for most cases, as well as notes after the casessupplies basic background on financial theory, such as discounting, cash flows, and internal rates of return and original issue discountincludes a glossary of terms at the end of the bookThe casebook prepares for practice by:discussing the rules of practice before the IRSoffering practical advice regarding the appropriate level of aggressiveness when representing a taxpayerpresenting examples of primary tax forms filed by individualsproviding selected examples from different countries to awaken interest in comparative lawWestin, Richard A. is the author of 'Basic Federal Income Taxation' with ISBN 9780735526990 and ISBN 0735526990.