Many students view the introductory tax course as an impossible task of learning the Inter- nal Revenue Code. The Code, which is the statutory basis of the federal income tax system, is complex and can be intimidating to students and tax professionals. However, we feel strongly that tax education can be interesting and, with the straightforward yet complete coverage in Concepts in Federal Taxation, offer a refreshing, thought-provoking textbook. Designed specifically for the introductory tax course, this book is rigorous enough for students specializing in taxation, but it will not intimidate those who plan to pursue other areas of accounting and business
