Federal Income Taxation of Individuals (WG&L tax series)

There is an abundance of books on the federal income taxation of such artificial entities as corporations, trusts, partnerships and non-profit organizations and they are augmented by numerous works on such specialized matters as procedure, tax fraud, real estate transactions, and foreign income. But there are very few comprehensive discussions of the income tax problems of individuals. This neglect is both surprising and ironic, since individuals ultimately bear the burden of all taxes, including those that are levied in the first instance on corporations and other legal entities. This work seeks to fill the gap by focusing on the forgotten men and women of the tax world - single tax payers, heads of households, married couples and surviving spouses...