This fourth edition casebook is a basic corporate tax text. It is intended to be suitable for a three-hour law school course. The text is designed to be accessible to law students from widely different backgrounds. However, the material assumes that students already have taken a course in basic income tax. The casebook includes links to numerous CALI tutorials allowing students to access their knowledge throughout the course. The digital version of this book is available for free at http://elangdell.cali.org. CALI eLangdell Press provides this print version at no markup. You are simply paying for the cost of Lulu's services.