Preliminary Sections

• Pages: 1-15
• Author: Marvin A. Chirelstein,Lawrence Zelenak

CONCEPTS AND INSIGHTS SERIES®

Marvin A. Chi relstein receive d his J.D. from the Universit y of Chicago in 1953. He

practiced law in Washi ngton and New York before joining the Yale Law School faculty

in 1965. After his return to pr ivate practice in 1982, he joined the f aculty of Columbia

Law School in 1984. He remai ned active as a teacher a nd a scholar until sho rtly

before his death in 2015. This work was fir st published by Profe ssor Chirelstein i n

1977. He is also the author of C oncepts and Case A nalysis in the Law of Con tracts,

7th Edition (2013) in the Concepts and Insi ghts Series.

Lawrence Zelena k received his J.D., magna cum l aude, from Harva rd Law School in

1979. He practiced law in Seattle b etween 1979 and 1983, before joining the fa culty

of Lewis & Clark Law Scho ol. He joined the faculty of the Universit y of North Carolina

School of Law in 1986, and ser ved as a professo r-in-residence in th e Office of the

Chief Counsel, Inter nal Revenue Service, Washington, D.C., in 1990– 91. He became a

professor at Colum bia Law School in 2001, before joining the Duke Universi ty School

of Law faculty in 200 3, where he is curren tly the Pamela B. Gann Profe ssor of Law.

Federal Income Taxation, 16th Edition

Federal Income

Taxation

Sixteenth Edition

Marvin A. Chirelstein

Lawrence Zelenak

Vendor #: 43482418

Project title: cHirelStein Fed in c tAX 16tH ci

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CHIRELSTEIN & ZELENA K

WEST ACADEMIC

ISBN 979-8 -31770-279-3