• Understanding Federal Income Taxation, Fourth Edition, 2013
 
 
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Understanding Federal Income Taxation, Fourth Edition, 2013

Understanding Federal Income Taxation, Fourth Edition, 2013

J. Martin Burke, Professor of Law, University of Montana School of Law; Michael K. Friel, Associate Dean for Academic Affairs & Director, Graduate Tax Program & Professor of Law, University of Florida, Fredric G. Levin College of Law


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    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 Tax 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.


    Professors and adjunct professors may request complimentary examination copies of LexisNexis law school publications to consider for class adoption or recommendation. Please identify the book(s) you wish to receive, provide your institutional contact information, and submit your request here.

    Chapter 1 INTRODUCTION TO FEDERAL INCOME TAX
    Chapter 2 GROSS INCOME CONCEPTS AND LIMITATIONS
    Chapter 3 THE EFFECT OF AN OBLIGATION TO REPAY
    Chapter 4 GAINS DERIVED FROM DEALINGS IN PROPERTY
    Chapter 5 GIFTS, BEQUESTS AND INHERITANCE
    Chapter 6 SALE OF A PRINCIPAL RESIDENCE
    Chapter 7 SCHOLARSHIPS AND PRIZES
    Chapter 8 LIFE INSURANCE, ANNUITIES, AND INDIVIDUAL RETIREMENT ACCOUNTS
    Chapter 9 DISCHARGE OF INDEBTEDNESS
    Chapter 10 COMPENSATION FOR PERSONAL INJURY AND SICKNESS
    Chapter 11 FRINGE BENEFITS
    Chapter 12 BUSINESS AND PROFIT SEEKING EXPENSES
    Chapter 13 CAPITAL EXPENDITURES
    Chapter 14 DEPRECIATION
    Chapter 15 LOSSES AND BAD DEBTS
    Chapter 16 TRAVEL EXPENSES
    Chapter 17 ENTERTAINMENT AND BUSINESS MEALS
    Chapter 18 EDUCATIONAL EXPENSES
    Chapter 19 OTHER DEDUCTIBLE PERSONAL EXPENSES
    Chapter 20 HOBBY LOSSES
    Chapter 21 HOME OFFICES, VACATION HOMES AND OTHER DUAL USE PROPERTY
    Chapter 22 THE INTEREST DEDUCTION
    Chapter 23 THE DEDUCTION FOR TAXES
    Chapter 24 CASUALTY LOSSES
    Chapter 25 MEDICAL EXPENSES
    Chapter 26 CHARITABLE DEDUCTIONS
    Chapter 27 LIMITATIONS ON DEDUCTIONS
    Chapter 28 CASH METHOD ACCOUNTING
    Chapter 29 ACCRUAL METHOD ACCOUNTING
    Chapter 30 ANNUAL ACCOUNTING
    Chapter 31 CAPITAL GAINS AND LOSSES
    Chapter 32 QUASI-CAPITAL ASSETS: SECTION 1231
    Chapter 33 DEPRECIATION RECAPTURE
    Chapter 34 ASSIGNMENT OF INCOME
    Chapter 35 BELOW MARKET LOANS
    Chapter 36 TAX CONSEQUENCES OF DIVORCE
    Chapter 37 EFFECT OF DEBT ON BASIS AND AMOUNT REALIZED
    Chapter 38 LIKE KIND EXCHANGES
    Chapter 39 INVOLUNTARY CONVERSIONS
    Chapter 40 INSTALLMENT SALES
    Chapter 41 SALE OF A BUSINESS AND SALE-LEASEBACKS
    Chapter 42 AN INTRODUCTION TO ORIGINAL ISSU DISCOUNT
    Chapter 43 LIMITATIONS ON TAX SHELTERS
    Chapter 44 THE ALTERNATIVE MINIMUM TAX
    Appendix A NOTE ON MISCELLANEOUS EXCLUSIONS Appendix B ADDITIONAL ACCOUNTING CONSIDERATIONS

     

     

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