(eBook PDF) Understanding Federal Income Taxation, Sixth Edition 6th Edition – Digital Ebook – Instant Delivery Download

Product details:

• ISBN-10 ‏ : ‎ 1531014593
• ISBN-13 ‏ : ‎ 978-1531014599
• Author: J. Martin Burke (Author), Michael Friel (Author)

The sixth edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Adopting material from the authors’ casebook, Taxation of Individual Income, now in its twelfth edition, the book is specifically designed for law students using other casebooks who seek supplemental material to assist them in their study of federal individual income taxation. Reflecting the changes made by the Tax Cuts and Jobs Act of 2017, this edition of Understanding Federal Income Taxation consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the definition of “gross income,” the exclusion of gain from the sale of a principal residence, business deductions including the Section 199A deduction for qualified business income (added by the 2017 tax legislation), the treatment of capital gains and losses, the taxation of gains from the sale or exchange of real property, and the tax consequences of transfers between spouses and incident to divorce.

Table contents:

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 Accoun

Chapter 9 · Discharge of Indebtedness

Chapter 10 · Compensation for Personal Physical Injury and Physical Sickness

Chapter 11 · Fringe Benefits

Chapter 12 · Business and Profit Seeking Expenses

Chapter 13 · Deduction for Qualified Business Income: Section 199A

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