Examples and Explanations for Federal Income Taxation, Ninth Edition

A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis.  Here's why you need an E&E to help you study throughout the semester:  Clear explanations of each class topic, in a conversational style.  Features hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review.   It offers coverage that works with ALL the major casebooks, and suits any class on a given topic.  The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.  New to the Ninth Edition:  Extensions and modifications of provisions in Public Law 115-97, the Tax Cuts and Jobs Act (TCJA), as part of Public Law 119-21, the One Big Beautiful Bill Act (OBBBA), including TCJA rules regarding:  The standard deduction and personal exemptions Miscellaneous itemized deductions Bonus depreciation The SALT cap Inclusion of new provisions enacted as part of OBBBA, including:  Deductions for certain tips, overtime compensation, and passenger vehicle loan interest  An additional deduction for senior taxpayers An increased exclusion for childcare expense reimbursement A tax credit for donations to certain scholarship-granting organizations Tax-preferred IRAs (“Trump accounts”) created for the benefit of minor beneficiaries Discussion of temporary changes (not incorporated into the IRC) in the casualty loss deduction rules for “major” disasters Coverage of recent tax cases, including Loper Bright Enterprises v. Raimondo and Moore v. United States The Ninth edition also includes new and revised sample final examinations and answers in the Exam Appendix.