**Intact Gift Giving Condition book**
The book is unrivaled in scope, depth of analysis, and flexibility. This casebook explores both the technical and policy issues associated with general principles of income taxation. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course.