Federal Income Tax: Doctrine, Structure, and Policy: Text, Cases, Problems

•   remains problem oriented;

•   begins with an overview laying out the tax system's basic features and introducing students to fundamental principles and policies;

•   continues to address the differences between income and consumption taxation early in the book so that students can follow this theme throughout;

•   discusses the competing views of a normative income tax base: the Schanz-Haig-Simons approach and ability-to-pay realization approach;

•   provides broad coverage of the federal income tax as it exists and does so in a coherent, structure-based way that facilitates student learning; and

•   converts many of the questions from the Third Edition into notes and problems that are easier to engage, and simplifies the examples.