£245.66

About as cheap as it gets — within 5% of the all-time low it hit 2 months ago.

£246 today · all-time low £239 (Aug 2026) · usually the usual

Foundation Press Fundamentals of Federal Income Taxation: CasebookPlus (University Casebook Series)

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£275.56 £235.78 £244.46 £253.14 £261.82 £270.50 £279.18 01 August 2026 04 August 2026 07 August 2026 10 August 2026 14 August 2026
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1 day 4 days 4 days · current 4 days 1 day 0 1 2 3 4 £239 £244 £246 £249 £276 Days at Price

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Most common price: £244 (4 days, 28.6%)

Price range: £239 - £276

Price levels: 5 different prices over 14 days

Description

This widely-adopted casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and regulations and rulings from the Internal Revenue Service. The revised and updated Twentieth Edition marks the 50th anniversary of the casebook's first publication, and in this edition Professor Heather M. Field (University of California, Hastings) joins the casebook as an author. This new edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including legislative, judicial, and regulatory developments. The new edition contains expanded materials on tax policy, including discussions of (1) the fundamentals of tax policy, (2) a comparison of the definition of income under the Internal Revenue Code and under Haig-Simons, (3) the realization requirement for gains and losses, (4) the argument for and against the stepped-up basis in Section 1014, (5) a critique of tax expenditures, and (6) the preferential treatment of capital gains. Other significant changes in the casebook include new or revised coverage, sometimes with problems, of: (1) judicial review of Treasury regulations, (2) taxation of virtual currencies, (3) the exclusion for discharge of student loans, (4) the Section 274 limitation on the deductibility of entertainment and meal expenditures, (5) the Section 280A limitation on the deductibility of expenses in connection with the business use of a home, (6) the Section 280E limitation on the deductibility of expenditures in connection with sales of illegal drugs, (7) the concepts of adjusted gross income and miscellaneous itemized deductions, (8) the tax benefit doctrine, (9) net operating losses, (10) Special Opportunity Zones, and (11) the definition of "real property" under Section 1031.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
30 October 2022
Listed Since
22 July 2022

Barcode

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