This book has been replaced by a newer edition:

The Fundamentals of Federal Taxation cover

The Fundamentals of Federal Taxation, Sixth Edition

by John A. Miller, Jeffrey A. Maine

2023, 760 pp, casebound, ISBN 978-1-5310-2365-2


Teacher's Manual available

The Fundamentals of Federal Taxation (Paperback)

Problems and Materials

Fifth Edition

by John A. Miller, Jeffrey A. Maine

Tags: Taxation

Table of Contents (PDF)

Teacher's Manual available

720 pp  $125.00

ISBN 978-1-5310-2362-1
Looseleaf 978-1-5310-2666-0
eISBN 978-1-5310-1109-3

10% ebook discount

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To view or download the 2022 Supplement to this book, click here.

This is the paperback printing of the casebook published in 2018. To see the hardcover version, please click here.

The fifth edition of Miller and Maine's The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-one chapters, each of which can readily be covered in one, or occasionally two, class sessions. This edition incorporates developments in the law through January of 2018, including the far-reaching Tax Cuts and Jobs Act. Key developments since the fourth edition include changes to the ordinary income rate structure, depreciation and capitalization, itemized deductions, personal exemptions, alimony, the child tax credit, and casualty losses. This edition also further engages students by noting how tax law intersects with diverse and hot topics such as the sharing economy, the legalized marijuana industry, Silicon Valley job perks, wrongful incarceration, virtual currency, and human egg donation.

The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation—including real estate taxation, intellectual property taxation, family taxation, the tax consequences of litigation, and deferred compensation—with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life.

Also available from Carolina Academic Press is a companion book by the same authors entitled Problems and Solutions for Federal Income Taxation (now in a second edition).This is a student study aid with over four hundred problems and solutions organized with the same chapter structure as the main text. The teacher who wishes to de-emphasize the use of class time on the problems can simply assign this book as a companion to the main text. Both books contain detailed cross reference tables for internal revenue code sections, cases, regulations, and I.R.S. rulings.

The Fundamentals of Federal Taxation is a cogent, straightforward treatment of a complex subject. The topics, the selection of cases, and the design of the problems are all calculated to make tax law fun and thought-provoking.

A teacher's manual with complete solutions to all of the problems is available. In addition, adopters have access to over 1200 PowerPoint slides tailored to the book. Over 200 of those slides are interactive polling slides using TurningPoint. These clicker slides may be used for feedback, formative assessment and touchless grading. Click here to view a sample presentation. If you are a professor using this book for a class, please contact Rachael Meier at to request your slides.