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Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 234 pages
File Size : 47,5 Mb
Release : 1986
Category : Income tax
ISBN : UOM:39015079429703
Author : JEFFREY L. KWALL
Publisher : Foundation Press
Page : 500 pages
File Size : 48,7 Mb
Release : 2020-02-11
Category : Electronic
ISBN : 1640207511
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
Author : Richard A. Westin,Beverly Moran,Herwig Schlunk
Publisher : Vandeplas Pub.
Page : 724 pages
File Size : 48,7 Mb
Release : 2013-12
Category : Law
ISBN : 1600422101
The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.
Author : Philip F. Postlewaite,David L. Cameron,Thomas Kittle-Kamp
Publisher : Unknown
Page : 2542 pages
File Size : 55,7 Mb
Release : 1998
Category : Intangible property
ISBN : STANFORD:36105063609429
Author : John K. McNulty
Publisher : Unknown
Page : 596 pages
File Size : 52,5 Mb
Release : 1988
Category : Law
ISBN : STANFORD:36105044611817
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.
Author : Gerald J Robinson
Publisher : Unknown
Page : 713 pages
File Size : 47,9 Mb
Release : 1984
Category : Income tax
ISBN : LCCN:83050925
Author : Samuel A. Donaldson
Publisher : West Academic Publishing
Page : 888 pages
File Size : 42,8 Mb
Release : 2007
Category : Income tax
ISBN : STANFORD:36105064154110
One law school professor called the First Edition "the best book I have ever used!" The new Second Edition of this popular law school text continues its innovative "building-block" format, leading students from the basic elements of the federal income tax
Author : Daniel Q. Posin,Donald B. Tobin
Publisher : West Academic Publishing
Page : 832 pages
File Size : 55,8 Mb
Release : 2005
Category : Law
ISBN : STANFORD:36105063696921
In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. This book explains equity swaps, shorting against the box, swap funds, and DECS. It presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.
Author : Herbert C. Sieg,Linda Marie Johnson
Publisher : CCH
Page : 826 pages
File Size : 47,5 Mb
Release : 2007-12
Category : Business & Economics
ISBN : 0808017853
Author : Daniel J. Lathrope,Kevin M. Yamamoto,John K. McNulty
Publisher : Unknown
Page : 0 pages
File Size : 42,7 Mb
Release : 2023
Category : Income tax
ISBN : 9798887864440
"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."--Publisher.
Author : J. Martin Burke,Michael K. Friel
Publisher : Unknown
Page : 0 pages
File Size : 45,7 Mb
Release : 2013
Category : Income tax
ISBN : 0769852823
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.
Author : John K. McNulty
Publisher : Unknown
Page : 584 pages
File Size : 55,6 Mb
Release : 1983
Category : Business & Economics
ISBN : STANFORD:36105044611064
Introduction to US law of federal income taxation of individuals.
Author : William D. Andrews,Peter J. Wiedenbeck
Publisher : Aspen Publishing
Page : 1150 pages
File Size : 53,8 Mb
Release : 2024-02-07
Category : Law
ISBN : 9781543821789
This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Author : Boris I. Bittker,Martin J. McMahon,Lawrence Zelenak
Publisher : Unknown
Page : 2234 pages
File Size : 40,7 Mb
Release : 2002
Category : Income tax
ISBN : STANFORD:36105060250565
Author : Marvin A. Chirelstein
Publisher : West Publishing Company
Page : 468 pages
File Size : 41,6 Mb
Release : 2002
Category : Law
ISBN : STANFORD:36105063189083
Previous editions published : 1999 (rev. 8th) and 1977 (1st).