Understanding federal income taxation

About this book

"[This book] 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...[This edition] incorporates recent developments in the Internal Revenue Code and addresses important recent income tax cases as well as revised regulations and other new administrative materials."--