"Mastering Income Tax is designed for students taking the basic income tax class and is written from their perspective. The book explains concepts covered in the leading casebooks and supplements those casebooks by explaining cases, code sections, and regulations that are necessary to understanding income tax. The discussion of each topic is designed to provide insight into these complicated areas but is not intended to be exhaustive. Instead, this companion book should help students understand the primary concepts and overarching themes covered in an income tax course. Each chapter includes an outline of the topics discussed, explanation of the relevant law and the terminology, numerous illustrative examples, and a checklist of important concepts. The third edition gives increased attention to policy questions and to navigating an ever-changing Code. It covers statutory changes enacted in OBBBA 2025. We hope that this book will help smooth students journeys into a subject that affects lawyers in every practice setting"-- Provided by publisher.