Skip to Main Content
Introductory Materials
Understanding Federal Income Taxation by J. Martin Burke; Michael Friel
"The seventh 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, thirteenth 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. The book consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal physical injury award, gifts, devises and inheritances, the taxation of gains from the sale or exchange of property, and the tax consequences of divorce. Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies and law underlying federal individual income taxation"-- Provided by publisher
Publication Date: 2023
Principles of Federal Income Taxation by Donald Tobin; Samuel Donaldson
The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues.
Publication Date: 2017
Federal Income Taxation of Individuals in a Nutshell by John McNulty; Daniel Lathrope; Kevin M. Yamamoto
How and when is income taxable? To whom will it be taxable? This Nutshell summarizes the U.S. federal income tax law for individuals, defines income, and identifies the different types of deductions available to a taxpayer. The book explains statutory inclusions and exclusions from gross income, profit-related deductions, mixed deductions, personal deductions, other allowances, and the rules for determining taxable income. Sales and dispositions of property, taxation of capital gains and losses, and special tax rates are covered. The book also explores the policy and purposes of, and alternatives to, existing legal rules.
Publication Date: 2023
In-Depth Materials
RIA Checkpoint (Thomson Reuters)- Online access to a wide variety of tax materials
Federal, State, Estate, Pension & Benefits, International, Payroll, Accounting/audit & Corporate Finance, EY Library
Lexis+ Tax Law resources
Tax Law resources homepage on Lexis+ (cases, Regs, secondary sources, Tax Law Legal News)
Westlaw Tax Resources
Includes a wide variety of Tax Resources including Tax Analysis, Links to Mertens Law of Federal Income Taxation
Massachusetts Materials
Massachusetts Practice Series: Taxation
Westlaw - Personal Income, Corporation Excise Tax, Estate and Inheritance Taxes, Sales and Use, Admin/Procedure, Domicile, Property Tax
Estate Planning & Administration Professional Development Plan (Mass.)
MCLE Professional Development Plan contains units covering Estate, Gift and Generation-skipping taxes, Marital Deduction Planning, Preparing Fiduciary Income, Gift, and Estate Tax Returns
Massachusetts Taxation and DOR Practice
MCLE E-book - Guide to Collections, Audits, Abatements, and Appeals
Contact the Research Desk
We are available to answer questions! You can visit us at the Research Desk during our regular hours, or we can schedule a time to meet one-on-one in-person or over Zoom.
Contact the Research Desk at:
-
617-573-8516
-
-
In person on the 6th floor
A librarian is available at the desk from 10 to 6, Monday through Thursday, and from 10 to 5 on Friday.
We respond to voicemails and emails during our shifts.
Learn more about the law library at our website.
Understanding Federal Income Taxation by
"The seventh 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, thirteenth 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. The book consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal physical injury award, gifts, devises and inheritances, the taxation of gains from the sale or exchange of property, and the tax consequences of divorce. Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies and law underlying federal individual income taxation"-- Provided by publisher
Principles of Federal Income Taxation by
The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues.
