Federal income taxation / Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford University; Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law; Kirk J. Stark, Barrall Family Professor of Tax Law and Policy, University of California, Los Angeles; Edward D. Kleinbard, Ivadelle and Theodore Johnson Professor of Law and Business, USC Gould School of Law.