Taxation of Individual Income

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The thirteenth edition of Taxation of Individual Income, a leading law school casebook for the last three decades, approaches the study of individual income tax through the problem method. The casebook is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools―measurable learning objectives and a vocabulary of tax terms and phrases.

The thirteenth edition incorporates the latest legislative, judicial, and administrative developments. Available with an extensive teacher's manual, the thirteenth edition is adaptable for both basic and advanced income tax study.

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.