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The most reliable guide available on its subject, Federal Taxation of Income, Estates & Gifts is the industry-leading treatise for professionals seeking informed answers to complex tax questions.
Authors Boris Bittker and Lawrence Lokken provide unique guidance and orientation by emphasizing the purpose, structure, and principal effects of the Internal Revenue Code.
Encyclopedic in scope, Federal Taxation of Income, Estates & Gifts offers concise and lucid explanations of the complex realm of the Code and regulations, examines the ambiguities and gaps in the legislative scheme, and points out usable rules and guideposts.