Income Tax Law · Seventh Edition

The Fundamentals of Federal Taxation - Seventh Edition - John A. Miller,

Name: The Fundamentals of Federal Taxation - Seventh Edition - John A. Miller,
Availability: InStock
Author: John A. Miller

by John A. Miller

ISBN: 9781531034894
Publisher: Carolina Academic Press
Edition: Seventh Edition

Condition

Brand New $122.99

$122.99 for the Spring 2027 semester · prepaid return label included

Prepaid return label included

Secure checkout

Condition guaranteed or your money back

Description

The Fundamentals of Federal Taxation Seventh Edition John A. Miller

ISBN: 9781531034894

The seventh edition of The Fundamentals of Federal Taxation is updated through January 2026 and includes a detailed discussion of the One Big Beautiful Bill Act, enacted in July 2025. Using a problem-based, transaction-oriented approach, the book introduces the fundamentals of federal income taxation while balancing practical tax planning with broader policy considerations. Its 42 concise chapters are designed to fit comfortably into one class session each, with occasional topics requiring two sessions.

This edition incorporates significant changes since the previous edition, including updates to the SALT deduction cap and other extensions of the Tax Cuts and Jobs Act, the expensing and depreciation of capital investments, and deductions involving charitable contributions, tips, overtime pay, car loan interest, and seniors. It also connects tax law to a variety of contemporary issues, including artificial intelligence, the gig economy, cryptocurrency, the legalized marijuana industry, Silicon Valley employment benefits, wrongful incarceration, and human egg donations.

The first half of the book introduces the overall structure of the federal income tax system and concludes with two comprehensive review problems that help students bring together the concepts they have learned. The remaining chapters explore major areas of taxation, including real estate, intellectual property, family matters, litigation-related tax consequences, and deferred compensation, with particular attention to tax planning. Throughout, the book demonstrates how tax law applies to familiar situations and everyday aspects of American life.

Clear and accessible despite the complexity of its subject, The Fundamentals of Federal Taxation uses carefully selected cases and engaging problems to make the study of taxation both practical and thought-provoking.

The Fundamentals of Federal Taxation 2026 Seventh Edition John A. Miller
ISBN: 9781531034894, 978-1531034894, 978-1-5310-3489-4, 978-1-53103-489-4

John A. Miller

Jeffrey A. Maine

Rental Terms

Return by May 25, 2027 for Spring 2027 rentals.

Late Fees: Books returned after the semester deadline accrue a weekly late fee of about 10% of the book's Brand New price, for each copy that is overdue. The rent you have already paid counts toward the book's replacement value (its Brand New price), so late fees stop once your rent plus late fees reach it. That replacement value is the most a rental can ever cost you. 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 with no deduction if it reaches us by your semester return date, or after it's already overdue. Print a prepaid label (USPS or UPS, whichever is cheaper for your package) from your account's My Rentals page. Returning it early and shipping it back within 30 days of your order date gets you a refund minus a 15% restocking fee and the label cost. After 30 days, an early return is free, with no refund.
30-Day Refund Window: Changed your mind? Cancel before your book ships and it’s free: open the order under My Account → Orders and click Cancel next to the book. Once it has shipped, you can return a rental for a refund from My Account → My Rentals. To qualify, the book must be shipped back within 30 days of your order date. 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. A rental shipped back after 30 days is a regular end-of-semester return, with no refund.