The following is a list of recommended study aids in the Law Library’s collection on federal income taxation:
Bankman, Joseph et al., Federal Income Tax: Examples and Explanations (5th ed. 2008). Reserve, KF6369.3 .B35 2008
Topics discussed by the authors are characteristics of gross income; timing rules; personal deductions, exemptions, and credits; deductions for the costs of earning income; mixed personal and business expenditures; income shifting; and, capital gains and losses. Each discussion of the topic is followed by examples for the reader to work through along with explanations of the examples. There are eight sample exams with model answers located in the appendix.
Burke, J. Martin and Michael K. Friel, Understanding Federal Income Taxation (2d ed. 2005). Reserve, KF6369.3 .B87 2005
Forty-four topics pertaining to individual income taxation are covered in this text! The authors give numerous examples with analysis of the concepts discussed.
Caron, Paul L., ed., Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases (2003). Reserve, KF6369 .T365 2003
Leading tax scholars offer an “archaeological dig” into the seminal U.S. Supreme Court federal income tax cases.
Chirelstein, Marvin A., Federal Income Taxation: A Law Student’s Guide to the Leading Cases and Concepts. (11th ed. 2009). Reserve, KF6369 .C43 2009
Published as part of the Foundation Press “Concepts and Insights” series, the text covers income, deductions, attribution of income, tax accounting, recognition of gains and losses, and capital gains and losses.
McNulty, John K. and Daniel J. Lathrope, Federal Income Taxation of Individuals in a Nutshell (7th ed. 2004). Reserve, KF6369.3 .M3 2004
There are chapters on what is considered income, statutory inclusions and exclusions from gross income, profit-related and personal deductions, allowances, issues of accounting, and to whom and how income is taxable in certain situations.
Posin, Daniel Q. and Donald T. Tobin, Principles of Federal Income Taxation (7th ed. 2005). Reserve, KF6369 .P67 2005
The authors analyze cases and concepts pertaining to income, deductions, tax planning and accounting, credits and ethical considerations.
Rosenberg, Joshua D. and Dominic L. Daher, The Law of Federal Income Taxation (2008). Reserve, KF6369 .R673 2008
Gross income and exclusions, deductions, accounting issues, taxation of property transactions, capital gains and losses, losses on business or investment property, deferred compensation, and tax shelters are among the topics covered in this hornbook.
Electronic Study Aid: CALI
To view an annotated listing of the CALI lessons available for federal income taxation, select “Tax Law ” under the heading “CALI Topics.”
