{"product_id":"the-fundamentals-of-federal-taxation","title":"The Fundamentals of Federal Taxation","description":"\u003cp\u003eTo view or download the 2025 Supplement  click here. The sixth 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 August of 2022  including the Inflation Reduction Act of 2022. Changes since the fifth edition include new treatments of clean energy and climate change tax credits  pandemic tax relief  loan forgiveness  sexual harassment settlements  the charitable deduction  retirement plans  and education tax credits. This edition also further engages students by noting how tax law intersects with diverse and hot topics such as the Gig economy  cryptocurrency  the legalized marijuana industry  Silicon Valley job perks  wrongful incarceration  and human egg donations. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter  the book covers various major topics of taxationincluding real estate taxation  intellectual property taxation  family taxation  the tax consequences of litigation  and deferred compensationwith an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. Also available from Carolina Academic Press is a companion book by the same authors entitled Problems and Solutions for Federal Income Taxation. This is a student study aid with over four hundred problems and solutions organized with the same chapter structure as the main text. The teacher who wishes to de-emphasize the use of class time on the problems can simply assign this book as a companion to the main text. Both books contain detailed cross reference tables for internal revenue code sections  cases  regulations  and I.R.S. rulings. The Fundamentals of Federal Taxation  is a cogent  straightforward treatment of a complex subject. The topics  the selection of cases  and the design of the problems are all calculated to make tax fun and thought-provoking. A teachers manual with complete solutions to all the problems is available. In addition  the authors make available to adopters a large set of PowerPoint slides organized by chapter assignments.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":44983987109941,"sku":"ByrdShop_1531023657","price":136.4,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9781531023652.jpg?v=1770817921","url":"https:\/\/atxbooks.com\/products\/the-fundamentals-of-federal-taxation","provider":"ATX Books","version":"1.0","type":"link"}