Concepts and Insights
Federal Income Taxation (Concepts and Insights)
Product details
Description
This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the fourteenth edition, including the promulgation of regulations interpreting major provisions of the Tax Cuts and Jobs Act of 2017. It also features new or expanded discussions of several topics, including: possible legislative reconsideration of the realization requirement (in the context of “billionaires’ tax” proposals); the long-term shift from deductions to credits in the design of nonbusiness tax expenditures, and the new and used electric car credits introduced by the Inflation Reduction Act of 2022.
Details
- ISBN
- 9781647083144
- Publisher
- West Academic
- Publication Date
- October 2023
Condition Guide
Every FrugalText book is graded by our receiving team before it ships. Conditions describe cosmetic state only - content is identical across tiers.
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Acceptable
Readable throughout. Expect highlighting, margin notes, and wear on cover or spine. Best price for the same page numbers.
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Good
Minor highlighting or notes. All pages intact. Cover shows light shelf wear.
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Very Good
Little to no writing. Binding tight. Looks barely used.
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Brand New
Unused and unmarked. Shrinkwrapped when available from the publisher.
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Brand New + eBook
Brand new print copy plus the publisher's eBook and supplemental digital access, where offered.
Shipping & Returns
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Fast, standard shipping
Most students receive their books in 3 to 9 business days.
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Free rental returns, whenever you are done
Print a prepaid return label from your account whenever you have finished with the book, and drop it at the carrier listed on the label. Returning early costs you nothing: it is the same free label, and sending it back sooner is welcome. Just be sure it reaches us by the semester deadline to avoid late fees.
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Purchase returns: 15% restocking fee
Purchases can be returned within 30 days in the condition you received. We will email a prepaid return label; once we receive your book, we refund the purchase price minus the 15% restocking fee and the return label cost. Original shipping is non-refundable.
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Shipping costs calculated at checkout
Real-time rates are quoted at checkout based on your address and the books in your cart. Returning your book is always free.
Rental Terms
Return by December 28, 2026 for Fall 2026 rentals.
- Late Fees
- Books returned after the semester deadline accrue a weekly late fee of about 10% of the book's Brand New price. Late fees stop once your book ships back or the total reaches the book's replacement value (its Brand New price) - you never pay more than that. We email a reminder 48 hours before any charge, and any late fees are charged to the payment method you save at checkout.
- Damage Fees
- Books returned damaged beyond normal classroom wear may be assessed a damage fee, capped at the book's replacement value (its Brand New price). Any damage fees are charged to the payment method you save at checkout after we inspect the returned book.
- Return Shipping
- Returning your book is free: print a prepaid label (USPS or UPS, whichever is cheaper for your package) from your account's My Rentals page, whether you send it back early or on the semester deadline. Cancelling a shipped rental for a refund is different: there, the return label cost comes out of your refund.
- 30-Day Cancellation
- Changed your mind? Cancel an active rental within 30 days of your order from My Account → My Rentals. Cancel before your book ships and it’s free; once it has shipped, we refund the rental price minus a 15% restocking fee and the return label cost, released once we receive your book. Shipping is non-refundable.
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