The Fundamentals of Federal Taxation: Problems and Materials, 4th Edition

The fourth edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. This edition incorporates developments in the law through January of 2017. Key developments since the third edition include changes to depreciation and capitalization, the tax treatment of same-sex marriage, and emerging trends in the tax treatment of personal injuries. This edition also further engages students by noting how tax law intersects with diverse and hot topics such as the sharing economy, the legalized marijuana industry, Silicon Valley job perks, wrongful incarceration, virtual currency, and human egg donation.https://digitalcommons.law.uidaho.edu/facw_books/1002/thumbnail.jp