Now available as an eBook, The Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2 x 10 oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Data were collected by the U.S. Army Engineer Waterways Experiment Station to characterize sections of gravel roads and courses selected for testing in conjunction with a U.S. Department of Agriculture, Forest Service, tire wear-road deterioration study. The primary purpose of the study reported herein was to describe, in quantitative terms, the surface and subgrade of selected sections of unpaved road surfaces in Oregon representative of logging roads in the western United States. Data also were collected on one road and one test course in Nevada. Data summaries are presented in tables. The data include identification of surface type according to the Forest Service scheme; values of gravimetric and nuclear moisture content and density; volume, depth, and moisture content of loose surface materials; soil strength in terms of California Bearing Ratio and cone index; and material classification according to the Unified Soil Classification System. The results indicate that the road sections selected for the tire wear-road deterioration study represent a fairly wide range of surface characteristics for which data were collected. Observations revealed that the maximum safe speed that could be attained on the roads by the test vehicles was controlled primarily by curvature-visibility, grade, and roughness, in that order. It is recommended that road deterioration and performance criteria be established, and that tire wear and/or road deterioration state-of-the-art studies be conducted.

CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses. The book's highly readable 7-1/2 x 10 oversized page format make it easy to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Receive complimentary lifetime digital access to the eBook with new print purchase. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2021.