Basic Income Tax

Attention: Traditionally, this book was updated each July for use in the following fall semester. Although Professor Kratzke will no longer be updating this book, CALI is keeping it available for your use.

CALI is seeking a tax law professor that is interested in revising and updating this book. Please contact Sara Smith <ssmith at cali dot org> if you are interested in learning more about this publishing opportunity. 

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

A Teacher's Manual is available for faculty; please use your CALI credentials to login for access.