Understanding Federal Income Taxation (Understanding Series) - Softcover

Burke, J. Martin; Friel, Michael

Softcover

ISBN 10: 0769852823 ISBN 13: 9780769852829

Publisher: Carolina Academic Press, 2013

Synopsis

Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.

About this title

About the Authors

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.

Edition details

• Publisher: Carolina Academic Press
• Publication date: 2013
• Language: English
• ISBN 10: 0769852823
• ISBN 13: 9780769852829
• Binding: Paperback
• Edition number: 4
• Number of pages: 780