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Federal Income Taxation, 12th (Concepts & Insights) (Concepts and Insights), by Marvin Chirelstein, Lawrence Zelenak
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Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.
- Sales Rank: #224252 in Books
- Published on: 2011-11-11
- Released on: 2011-11-10
- Original language: English
- Number of items: 1
- Dimensions: .90" h x 6.20" w x 9.20" l, 1.50 pounds
- Binding: Paperback
- 560 pages
Most helpful customer reviews
5 of 5 people found the following review helpful.
Good book but buy the 11th edition
By Frank
The book is helpful but buy the last edition, printed in 2009. Tax law didn't change from 2009 to 2011 and you can buy the 11th edition for literally 1 cent on this website. It never fails to amaze me when academics force their students to buy updated versions of a book that's basically the same as the last one. Very unethical and lazy.
3 of 3 people found the following review helpful.
Excellent
By Jonathan A.
Tax is terribly boring - as Marvin Chirelstein himself admits - but this hornbook is extremely readable, easy to follow, and at times amusing. Chirelstein's dry humor comes out subtly. Most importantly, however, the hornbook provides a good theoretical explanation of tax law and underlying policy. A great supplement (or substitute to) some of the terrible casebooks out there.
0 of 0 people found the following review helpful.
Outstanding introduction to the subject
By Maricarmen San Mamés
Book is quite educative. It does a great job at illustrating how fiscal regulations are applied, especially from a litigation perspective.
Chiresltein is clear in that the controversy is not on whether how much tax is paid, but on the mere struggle between taxpayers and the IRS as to their timing. This is true up to some extent, as he also describes interesting cases in which the subtle timing of transactions can have a drastic outcome.
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