Selected Sections Federal Income Tax Code and Regulations, 2023-2024

Contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. This statutory supplement is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments.

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This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2023.