Federal Income Taxation: Principles and Policies

by Michael J. Graetz, Deborah H. Schenk

Part of the popular University Casebook Series, Federal Income Taxation Principles and Policies provides detailed information on federal income taxation. Text and explanatory materials designed for law study accompany the cases. The fifth edition covers recent rulings and cases and other new developments such as the Jobs and Growth Tax Relief Reconciliation Act of 2003; the Working Families Tax Relief Act of 2004; the American Jobs Creation Act of 2004; and finalized regulations under section 263 relating to the capitalization of intangibles.

Genres: Law, Legal

842 pages, Hardcover

First published January 1, 1985

About the author

Michael J. Graetz is Isidor and Seville Sulzbacher Professor of Law and Columbia Alumni Professor of Tax Law at Columbia University and Professor of Law, Emeritus, at Yale Law School.

Reviews

[Ed Barton · Rating 4 out of 5]

There's few tax casebooks that are page turners. This one is no exception. It's a casebook. As noted by some other folks here, however, it's also written with a sense of humor, and it covers a lot. From the basics of policy to arcane elements like AMT and a strong dose of ethics for the practitioner, the major cases are covered, and you might even chuckle once in a while. Good choice for a principles class, faculty members!

[Jessica]

Yale Law, 2L Fall, Federal Income Taxation with Professor Anne Alstott.