Selected Sections Corporate and Partnership Income Tax Code and Regulations, Spring 2026 Edition (Selected Statutes)

New book purchase includes complimentary digital access to the eBook. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for Public Law No. 119-21, An Act to provide for reconciliation pursuant to Title II of H. Con. Res. 14 (otherwise known as the “One Big Beautiful Act, signed into law on July 4, 2025), and other recent legislative and regulatory developments. This edition is current through August 8, 2025.