Understanding Taxation Law

Author : J. Martin Burke,Michael K. Friel
Publisher : Unknown
Page : 0 pages
File Size : 50,5 Mb
Release : 2013
Category : Income tax
ISBN : 0769852823

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Understanding Federal Income Taxation by J. Martin Burke,Michael K. Friel Pdf

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 : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 41,9 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811

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Principles of Canadian Income Tax Law by Jinyan Li,Joanne E. Magee,J. Scott Wilkie Pdf

Author : Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie
Publisher : Unknown
Page : 573 pages
File Size : 49,9 Mb
Release : 2018
Category : Income tax
ISBN : 0433495642

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International Taxation in Canada by Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie Pdf

Author : JOHN. TAYLOR
Publisher : Unknown
Page : 0 pages
File Size : 47,6 Mb
Release : 2022
Category : Electronic
ISBN : 0409357278

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Understanding Taxation Law 2023 by JOHN. TAYLOR Pdf

Author : Reuven Avi-Yonah,Nicola Sartori,Omri Marian
Publisher : Oxford University Press
Page : 202 pages
File Size : 40,6 Mb
Release : 2010-12-01
Category : Law
ISBN : 9780199717453

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Global Perspectives on Income Taxation Law by Reuven Avi-Yonah,Nicola Sartori,Omri Marian Pdf

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

Author : J TAYLOR; M WALPOLE; M BURTON; T CIRO; I MURRAY.
Publisher : Unknown
Page : 128 pages
File Size : 40,9 Mb
Release : 2020
Category : Electronic
ISBN : 0409353531

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UNDERSTANDING TAXATION LAW 2021 by J TAYLOR; M WALPOLE; M BURTON; T CIRO; I MURRAY. Pdf

Author : Frank Gilders
Publisher : Unknown
Page : 1176 pages
File Size : 45,8 Mb
Release : 2004
Category : Income tax
ISBN : 0409321222

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Understanding Taxation Law by Frank Gilders Pdf

This work provides a comprehensive account of Australian taxation law including income; deductions; international aspects of Australian taxation; fringe benefits tax; and GST.

Author : David Duff,Benjamin Alarie,Geoffrey Loomer,Lisa Philipps
Publisher : Unknown
Page : 1420 pages
File Size : 41,9 Mb
Release : 2018
Category : Income tax
ISBN : 043349560X

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Canadian Income Tax Law by David Duff,Benjamin Alarie,Geoffrey Loomer,Lisa Philipps Pdf

Author : Leandra Lederman,Michelle Kwon
Publisher : Unknown
Page : 0 pages
File Size : 46,8 Mb
Release : 2016
Category : Corporations
ISBN : 1632833948

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Understanding Corporate Taxation by Leandra Lederman,Michelle Kwon Pdf

This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.

Author : Robert F. van Brederode,Richard E. Krever
Publisher : Unknown
Page : 0 pages
File Size : 40,5 Mb
Release : 2017
Category : Corporations
ISBN : 9041184732

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Legal Interpretation of Tax Law by Robert F. van Brederode,Richard E. Krever Pdf

Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.

Author : Vern Krishna
Publisher : Carswell Legal Publications
Page : 1272 pages
File Size : 49,9 Mb
Release : 1986-01-01
Category : Law
ISBN : 0459390805

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The Fundamentals of Canadian Income Tax by Vern Krishna Pdf

Author : Stephen Barkoczy
Publisher : Cambridge University Press
Page : 1151 pages
File Size : 52,8 Mb
Release : 2022-01-25
Category : Law
ISBN : 9781009154437

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Foundations of Taxation Law 2022 by Stephen Barkoczy Pdf

Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.

Author : Bridget J. Crawford
Publisher : Cambridge University Press
Page : 399 pages
File Size : 40,7 Mb
Release : 2009-06-22
Category : Law
ISBN : 9781139477451

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Critical Tax Theory by Bridget J. Crawford Pdf

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.

Author : Walter D Schwidetzky
Publisher : Unknown
Page : 128 pages
File Size : 44,7 Mb
Release : 2020-11
Category : Electronic
ISBN : 1531017266

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Understanding Taxation of Business Entities by Walter D Schwidetzky Pdf

Author : Michael A. Livingston,David S. Gamage
Publisher : Unknown
Page : 800 pages
File Size : 46,6 Mb
Release : 2010
Category : Income tax
ISBN : STANFORD:36105134508287

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Taxation by Michael A. Livingston,David S. Gamage Pdf

This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics.