Providing beginning tax law students with a comprehensive conceptual foundation for understanding the federal tax system.

UPDATED ELANGDELL PRESS BOOK – U.S. FEDERAL INCOME TAXATION OF INDIVIDUALS 2026

Updated through September 2026, this second edition, coauthored by Renisha Ricks and  Deborah A. Geier, incorporates significant changes in tax   law since the 2005 edition and provides beginning tax law students with a comprehensive conceptual foundation for understanding the federal tax system. Rather than overwhelming students with technical details, the textbook explores the fundamental principles of income and consumption taxation, the historical evolution of tax policy, and the economic, ethical, and political forces shaping modern tax law. Through 21 chapters, students develop a deeper understanding of the Internal Revenue Code, the distribution of tax burdens, and the complexities of tax policy. This foundational approach equips students to critically evaluate tax laws, recognize potential tax shelter strategies, and understand how taxation influences economic behavior, fairness, and efficiency.

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