Federal Tax Research Guide: Secondary Sources

A guide of basic law school income tax topics including income, deductions, capital gains, and timing. The second edition takes into account changes made by the 2017 Tax Cuts and Jobs Act.

This source will help in understanding code provisions in order to represent a taxpayer in an Internal Revenue Service dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

This text is designed to provide perspective about where a topic fits within the federal income tax scheme. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017.

This treatise provides expert guidance to law students and practitioners on important provisions in the Internal Revenue Code, administrative guidance, and case law by delving into the theoretical and practical aspects of federal income taxation.

This text explores the historical context of U.S. Supreme Court federal income tax cases and their social, factual, and legal backgrounds.