Federal Income Taxation, Sixteenth Edition (Aspen Casebook)

The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date. An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine.

Thoroughly updated, the revised Sixteenth Edition presents:

• Expansion of successful international comparisons to tax rules in other countries
• Revised and updated discussion of progressivity against the background of current tax rate debates
• New discussion of Mayo Foundation for Medical Education and Research v. United States, concerning the degree of judicial deference to Treasury regulations
• New material on recent codification of the economic substance doctrine