This revised edition of a basic income tax text is for the 2023-2024 academic year. This edition incorporates the Tax Cuts and Jobs Act of 2017 and highlights of congressional responses to COVID. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.

188,704 Words, 583 Pages in PDF
Published July 2023

This is the Eleventh edition of this textbook, updated through December, 2025.  Renisha Ricks has revised and updated the Tenth Edition to include changes to the law from the One Big Beautiful Bell Act, and other recent statutory and judicial developments.  The general approach to the material, as well as the structure of the previous edition have been retained as much as possible.

This chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 44 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts).

22,500 Words, 51 Pages in PDF

Published 2013