Examples and Explanations: Federal Income Taxation 9E

By Katherine Pratt

A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis.

Here's why you need an E&E to help you study throughout the semester:

Clear explanations of each class topic, in a conversational style. Features hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review. It offers coverage that works with ALL the major casebooks, and suits any class on a given topic. The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.

New to the Ninth Edition:

Extensions and modifications of provisions in Public Law 115-97, the Tax Cuts and Jobs Act (TCJA), as part of Public Law 119-21, the One Big Beautiful Bill Act (OBBBA), including TCJA rules regarding: The standard deduction and personal exemptionsMiscellaneous itemized deductionsBonus depreciationThe SALT capInclusion of new provisions enacted as part of OBBBA, including: Deductions for certain tips, overtime compensation, and passenger vehicle loan interest An additional deduction for senior taxpayersAn increased exclusion for childcare expense reimbursementA tax credit for donations to certain scholarship-granting organizationsTax-preferred IRAs ("Trump accounts") created for the benefit of minor beneficiariesDiscussion of temporary changes (not incorporated into the IRC) in the casualty loss deduction rules for "major" disastersCoverage of recent tax cases, including Loper Bright Enterprises v. Raimondo and Moore v. United StatesThe Ninth edition also includes new and revised sample final examinations and answers in the Exam Appendix.

• Format: Paperback
• Language: English
• ISBN: 154385785X
• ISBN13: 9781543857856
• Release Date: September 2026
• Publisher: Aspen Publishing
• Length: 604 Pages
• Dimensions: 10.0" x 7.0"