03 October 2024
12:15

Boris Bittker, the original author of this book, had a remarkable talent for simplifying complex tax law concepts. Despite Congress's efforts to complicate the tax system, Authors have strived to uphold Bittker's legacy in this fifteenth edition by maintaining his accessible style. New additions include recent legal opinions, like a IRS Chief Counsel memo on same-sex partner taxation, and a private ruling on conservation easements. Authors have also expanded discussions on topics such as the earned income tax credit and state/local tax deductions. In an innovative move, Authors have included images of the Form 1040 and highlighted international tax policy approaches. The goal remains to provide students with a solid understanding of federal tax law, preparing them for future changes in the tax landscape.