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.

"About this title" may belong to another edition of this title.

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ThriftBooks is a fully independent seller of used books, having sold more than 160 million used and new books since we started in 2003. Each quality used book is sorted, graded, shelved and shipped by hand by our team of dedicated employees in our seven warehouses across the US. We have the best selection of books, in the right condition and format, at everyday low prices. We also have a dedicated, US-based Customer Service team, ranked in the top three by Newsweek for Best Customer Service in 2018 and 2019, so you can shop with confidence. We support and invest in our employees, appreciate and value our customers, and truly believe in the power of the written word to educate, energize, and engage readers of all ages and interests.

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