Taxation of Individual Income

This new edition continues the format of prior editions, which has been widely popular with professors & students of tax law. This casebook employs a unique problem method, which has proved to be a most effective, challenging & satisfying way to study the federal income taxation of individuals. Rather than providing all the answers, Taxation of Individual Income requires students to make conclusions on their own about tax law on the basis of the materials provided. It thus provides excellent training for students who in practice will be required to independently analyze facts & synthesize rules & concepts. An important & distinguishing feature of this casebook is the detailed overview included in each chapter. The overview, as its name suggests, provides the students with a helpful synopsis of the specific areas of the law addressed by the chapter. The overview is followed by selected cases, administrative rulings, & legislative history excerpts. After reading all of these materials, students can then return to the beginning of the chapter, attempt to resolve the problems, & conduct a self-assessment of their understanding of the issues & concepts.Burke, J. Martin is the author of 'Taxation of Individual Income', published 1992 under ISBN 9780820504216 and ISBN 0820504211.