Understanding Federal Income Taxation / Edition 5

by J. Martin Burke, Michael Friel

Overview

This Understanding treatise is designed to supplement any federal income taxation casebook. Divided into five distinct sections, Understanding Federal Income Taxation addresses in detail the fundamental questions raised in individual income tax courses:
• What items of economic income or gain will be includable in gross income?
• What items of expense will be allowable as deductions?
• When must items of income and deduction be reported?
• Who is the taxpayer, i.e., who will be taxed on the income and who is entitled to the deductions?
• What is the character of the items of income and loss?

Each section contains helpful overviews of all relevant topics. Throughout the overviews, the authors include numerous concrete examples demonstrating the application of specific concepts, statutes, regulations, and cases. In addition, each overview contains synopses of leading cases.

Product Details

ISBN-13:	9781522103486
Publisher:	Carolina Academic Press
Publication date:	08/01/2016
Series:	Understanding Series
Edition description:	Fifth Edition
Pages:	816
Product dimensions:	7.00(w) x 10.00(h) x 1.30(d)

About the Author

J. Martin Burke is an Emeritus Professor of Law at University of Montana School of Law.

Michael Friel is an Emeritus Professor of Law and former Director of the Graduate Tax Program at the University of Florida Fredric G. Levin College of Law.