This casebook explores the Internal Revenue Code as a series of solutions to six fundamental design questions that any tax on income must answer. Its innovative approach allows instructors to teach an intensely problem-based course, giving students practical command of the subject matter and essential practice skills, while integrating as much theory as may be desired. It also facilitates the exploration of critical contemporary tax issues - e.g., tax arbitrage and sheltering, effective rates of tax, taxation of couples not treated as "married" for federal tax purposes, and differential treatment of workers and executives.
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