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This book is targeted to the instructor who wants to explore the technical and policy issues associated with partnership and S corporation taxation in some depth beyond the simplistic. The book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor鈥檚 choice of method and scope of coverage. The 7th Edition analyzes recent changes to the legal authorities governing the federal income taxation of partnerships and S corporations and also discusses recently proposed regulations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt鈥攁n intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.