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This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.
The new volume contains all relevant statutory changes made since 2015, including the changes made by The Protecting Americans from Tax Hikes Act of 2015 and the Consolidated Appropriations Act (Pub. L. No. 114-113). IRS regulations are updated and the inflation-adjusted items for 2016 are included (Revenue Procedure 2015-53, Revenue Procedure 2015-30, Revenue Procedure 2016-14, Notice 2015-75, and Notice 2016-1). This title includes lifetime, downloadable access to an eBook.