U.S. Federal Income Taxation of Individuals


U.S. Federal Income Taxation of Individuals


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This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term "income" for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions-for wise or unwise non tax policy reasons-that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxations. In early January, the author will update the book, incorporating expiring provisions, inflation adjustments for the coming calendar year, new Treasury Regulations, etc.

Publication Date



CALI eLangdell Press


Chicago, Illinois


income tax, Internal Revenue Code, Federal Income Tax, Taxation of Individuals, budget


Law | Taxation-Federal | Tax Law

U.S. Federal Income Taxation of Individuals