Selected Federal Taxation Statutes and Regulations, 2025 with Motro Tax Map

Overview

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through April 2024, for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included. The new volume updates the IRC provisions and Treasury regulations to accommodate the most widely used casebooks.