Professor Daniel Lathrope's teaching and research focus is taxation. He is the co-author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax--Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He has also taught at UC Hastings, UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands.
Ok, I like tax. The Internal revenue Code(IRC)can be squeazed into two fat volumes of over a thousand pages each. But that's not all the tax laws. Inexctricably associated with the IRC are the regulations which apply to each IRC section. There are six volumes of regulations. It's alot to carry around. This book compiles the most important statues both from the IRC as well as the regulations for a student of tax. The only draw back is with tax, you always have to buy new books because the laws are constantly changing. The principles of taxation remain constant, but the specifics are always changing.
The 'U.S. tax code' is longer than Proust and it feels like it was written by a committee. Exhausting and frequently redundant. But I can't shake the feeling that it might just be the Great American Novel of our time: an unvarnished, gloves-off portrait of the nation's priorities and values in 2013.