Description

The Federal Income Taxation of Individuals: An Integrated Approach Kwall

ISBN 9781640207516

Celebrating a Milestone with a Bold New Approach to Personal Income Tax

On the 25th anniversary of his seminal work, The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Professor Jeffrey Kwall brings his innovative perspective to a new cornerstone text: The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press’s forward-thinking Doctrine and Practice Series, this book offers a fresh, student-centered approach to teaching individual income tax law.

Designed with today’s law students in mind, the text fully incorporates the Tax Cuts and Jobs Act of 2017 and blends traditional materials with a curated set of contemporary cases featuring thought-provoking fact patterns. It supports a wide range of learning styles through:

• Clear, explanatory narrative and notes
• Detailed examples and problems
• Dozens of text boxes with insights, practice pointers, online references, discussion prompts, and real-world applications

A key aim of the book is to introduce students to the practical realities of tax law and to elevate awareness around quality of practice—reinforcing the recurring theme that economic substance often trumps tax outcomes.

Structure and Coverage

The book is organized into 18 chapters, ideal for a three- or four-credit introductory income tax course:

• Chapter 1: Introduction
• Chapters 2–8: Gross Income—explored through familiar economic relationships (e.g., employer-employee, donor-donee, borrower-lender)
• Chapters 9–10: Deductions—with a focus on classification and its impact
• Chapters 11–14: Timing—addressing deferrals, recognition, and the time value of money
• Chapters 15–16: Tax Rates—covering income assignment, capital gains/losses, and dividends
• Chapter 17: Alternative Minimum Tax
• Chapter 18: Introduction to Corporate and Partnership Taxation—priming students for advanced courses

Teaching and Learning Support

A comprehensive Teacher’s Manual accompanies the text, offering answers to all questions and complete solutions to every problem.

This title also integrates seamlessly with the CasebookPlus™ platform, featuring faculty-authored self-assessments, chapter-aligned quizzes, and subject area reviews—empowering students to test and reinforce their understanding as they learn.

To learn more, visit Faculty-CasebookPlus.com.

Kwall The Federal Income Taxation of Individuals: An Integrated Approach ISBN 9781640207516