by Martin B. Dickinson (Author)
CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2" x 10" oversized page format make it easy to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations. Special features of this volume include: - Inclusion of regulations implementing changes made by the Tax Cuts and Jobs Act - Convenient shortcut table for computation of corporation income taxes - All Code sections that are indexed for inflation are flagged and cross-referenced to material providing the CPI-adjusted numbers - Many Regulations sections that have not been updated by the Treasury to reflect legislation are flagged - Every Code section page carries a footer indicating the specific Code subsection carried on the page--for example, Sec. 271(e) - Every Regulations section page carries a footer indicating the specific Regulation subparagraph carried on the page--for example, Reg. Sec. 1.706-1(c)(3) The 2020-2021 Edition is completely revised to reflect all legislation and regulations enacted or adopted on or before June 1, 2020 and other significant developments that took place throughout the year. It is edited by Martin B. Dickinson, the Robert A. Schroeder Professor of Law at the University of Kansas, and it reflects the tradition of CCH accuracy and completeness. Copies will be published and shipped to arrive at school bookstores and adopters by early August 2020. Editorial Board Martin B. Dickinson, Coordinating Editor, Robert A Schroeder Distinguished Professor of Law, University of Kansas Anne L. Alstott, Jacquin D. Bierman Professor of Taxation, Yale Law School Karen B. Brown, Donald Phillip Rothschild Research Professor of Law, George Washington University Karen C. Burke, Warren distinguished Professor of Law, Uiversity of San Diego Charles H. Gustafson, Professor of Law, Georgetown University Robert J. Peroni, James A. Elkins Centennial Chair in Law, University of Texas Gregg D. Polsky, Willie Person Mangum Professor of Law, University of North Carolina FOR ADOPTING TEACHERS: As an exclusive CCH benefit, teachers who adopt this volume for classroom use in quantities of 10 or more will receive our unabridged two-volume Internal Revenue Code and six-volume Income Tax Regulations free of charge, upon request. And, should significant tax legislation be enacted in 2020. CCH is committed to assisting adopting teachers in incorporating tax changes into courses. CCH will send adopting teachers complimentary desk copies of CCH's Law, Explanation and Analysis book for major tax legislation occurring after the volume's June 2020 press deadline and authorization for adopting teachers to use materials from the book for class use.
Publisher : CCH Tax Law Editors (July 16, 2020)
Language : English
Paperback : 1776 pages
ISBN-10 : 0808054619
ISBN-13 : 978-0808054610
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