Taxation of Individual Income

The fourteenth edition of Taxation of Individual Income, a leading law school casebook, approaches the study of individual income tax through the problem method. The casebook is designed as a series of self-contained chapters. Each chapter begins with a problem set and assignments to pertinent Code and Regulation provisions followed by an overview of the chapter topic together with edited cases and administrative materials. In addition, each chapter offers students self-assessment tools―measurable learning objectives and a vocabulary of tax terms and phrases relevant to the chapter's topic. The fourteenth edition incorporates the many changes made by the One Big Beautiful Bill Act of 2025 as well as recent judicial and administrative developments. Available with an extensive teacher's manual, this book is adaptable for both basic and advanced income tax study.