Federal Income Taxation Principles and Policies - Graetz - 9th Edition cover
West Academic Casebook Series

Tax-Income · 9th Edition

Federal Income Taxation Principles and Policies - Graetz - 9th Edition

ISBN
9781647089689
Publisher
West Academic
Edition
9th Edition
Condition
$129.99 for the Fall 2026 semester · free return shipping

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Description

Federal Income Taxation Principles and Policies Graetz 9th Edition - 9781647089689

This comprehensive casebook on Federal Income Taxation combines detailed explanatory text with thoughtfully selected materials to help students understand both the technical rules and underlying policies of the federal tax system.

Now in its Ninth Edition, the casebook has been thoroughly revised to reflect the latest developments in tax law, including recent regulations, rulings, case law, and legislative changes. The updated edition offers clear and current coverage of foundational topics while integrating significant contemporary issues.

Key Updates in the Ninth Edition:

  • Revised and expanded coverage of key areas such as:

    • Tax expenditures and the policy debates surrounding them

    • Fringe benefits and their treatment under current law

    • Depreciation and cost recovery rules

    • Opportunity zones and their tax incentives

    • Taxation of business income, including pass-through entities and corporations

    • Net operating loss rules and carryforward/carryback provisions

    • The state and local tax (SALT) deduction and its evolving limitations

  • Discussion of COVID-19-related tax legislation, including provisions from the CARES Act and other pandemic response measures where relevant.

This edition continues to provide students with the tools to critically analyze tax law through a mix of cases, statutes, IRS rulings, and policy commentary. With its up-to-date content and accessible analysis, the casebook is ideal for both introductory and more advanced courses in federal income taxation.

Federal Income Taxation Principles and Policies 9th Edition Graetz - 9781647089689