Understanding Federal Income Taxation


By J. Martin Burke

cover image of Understanding Federal Income Taxation

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This Understanding treatise is designed to supplement any federal income taxation casebook. Divided into 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.

  • Understanding Federal Income Taxation