**Intact Gift Giving Condition book**
The ninth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments. This casebook on federal income taxation contains detailed text and explanatory materials. The new casebook provides revised discussions of tax expenditures, fringe benefits, depreciation, opportunity zones, the taxation of business income, net operating losses, and the state and local tax deduction. The ninth edition also discusses, where relevant, legislation enacted in response to the COVID-19 pandemic.