Mastering Income Tax is specifically designed for students taking an income tax class for the first time and is written from the perspective of a student. The book explains concepts that students will find in all of the leading casebooks and is intended to supplement those casebooks by explaining cases, code sections, and regulations that are necessary to understanding income tax. The discussion of each topic is designed to provide insight into these complicated areas but is not intended to be exhaustive. Instead, this companion book is long enough to be useful but short enough to be helpful in assisting students in understanding the primary concepts in an income tax course.
Each chapter includes an outline of the topics discussed, explanation of the relevant law and the terminology, numerous illustrative examples, and a checklist of important concepts. The second edition included updates to the first chapter to help students navigate the ever-changing Code and think about overarching themes, as well as references to COVID-19 tax provisions enacted through May 2020. We hope that this book will help smooth students' journies into the wonderful world of income tax.
If you are a professor teaching in this field you may request a complimentary copy.