art I provides an introduction te taxation in the United States.<br >Although the primary orientation of tills text is， income taxation， other<br >types of taxes are also discussed briefly. The purposes of the<br >Federal tax law are examined， and the legislative， administrative， and<br >judicial sources of Federal tax law， including their application to the<br >tax research process， are analyzed. Part I concludes with the<br >introduction of the basic tax model for the individual taxpayer.<br >
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