Federal Income Taxation University Casebook Series Book PDF, EPUB Download & Read Online Free

Fundamentals of Federal Income Taxation
Author: James Freeland, Daniel Lathrope, Richard Stephens, Stephen Lind
Publisher: Foundation Press
ISBN: 1640208526
Pages:
Year: 2018-08-03
View: 1043
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Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.
Federal Income Taxation
Author: William A. Klein, Joseph Bankman
Publisher: Aspen Law & Business
ISBN: 0735578095
Pages: 819
Year: 2009
View: 696
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Integrating theory and policy throughout, this smart yet approachable casebook is distinguished, in part by a tradition of outstanding authorship, begun with original author Boris Bittker of Yale and continuing through fifteen successive editions. Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary: problems interspersed among notes and questions a unique introduction that provides historical background and economic analysis where appropriate integrated coverage of theory and policy smart and engaging text an excellent Teacher's Manual The extensively revised Fifteenth edition features: co-author Kirk Stark brings new energy and fresh perspective to a classic new "comparative focus" inset boxes highlighting other countries' approaches to fundamental tax policy design issues new materials on opinion practice and confidence levels for giving professional tax advice--designed to teach students how to express varying levels of legal uncertainty expanded discussion of constructive sales under section 1259, including text of legislative history to illustrate unresolved legal issues expanded coverage of taxing low-income households, including new materials on the earned income tax credit, the country's largest income transfer program expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation updated materials on income-splitting--including Chief Counsel's ruling on the application of Poe v. Seaborn to same-sex couples new case, Womack v. Commissioner, concerning the tax treatment of a taxpayer's sale of the right to receive lottery payments new commentary on the D.C. Circuit's controversial opinions in Murphy v. United States A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author Kirk J. Stark, whose contribution will reflect the most current scholarship and pedagogy in the field today.
Federal Income Taxation
Author: Michael J. Graetz, Deborah H. Schenk
Publisher: Foundation Press
ISBN: 1609301838
Pages: 787
Year: 2013
View: 1184
Read: 612
This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.
Federal Income Taxation
Author: Paul McDaniel, Martin McMahon, Jr., Dennis Ventry, Jr., Daniel Simmons, Bradley Borden
Publisher: Foundation Press
ISBN: 1609302648
Pages: 1465
Year: 2017-02-13
View: 1042
Read: 180
This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.
Federal Income Taxation of Business Organizations
Author: Martin J. McMahon, Daniel L. Simmons, Paul R. McDaniel
Publisher: Foundation Press
ISBN: 1609301145
Pages: 1289
Year: 2014
View: 926
Read: 531

Federal Income Taxation of Corporations, 3d, 2010 Supplement
Author: Paul R. McDaniel, Martin J. McMahon, Jr., Daniel L. Simmons
Publisher: Foundation Press
ISBN: 1599418169
Pages: 50
Year: 2010-01-01
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Read: 314
This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of corporations.
The Federal Income Taxation of Corporations, Partnerships, Llcs, and Their Owners
Author: Jeffrey Kwall
Publisher: Foundation Press
ISBN: 160930313X
Pages: 912
Year: 2015-10-23
View: 843
Read: 1097
An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.
Federal Income Taxation
Author: Richard Schmalbeck, Lawrence Zelenak, Sarah B. Lawsky
Publisher: Wolters Kluwer Law & Business
ISBN: 1543802907
Pages: 984
Year: 2018-08-08
View: 192
Read: 465
Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.
Fundamentals of Partnership Taxation
Author: Stephen A. Lind
Publisher:
ISBN:
Pages: 432
Year: 1998
View: 1201
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The Fifth Edition of Fundamentals of Partnership Taxation integrates all significant new developments, making a particular effort to adhere to their highly successful concept of providing "fundamentals" coverage for one of the most demanding courses in the law school curriculum.
Fundamentals of Federal Income Taxation - Casebookplus
Author: James Freeland, Daniel Lathrope, Richard Stephens, Stephen Lind
Publisher: Foundation Press
ISBN: 1640209557
Pages: 1115
Year: 2018-08-10
View: 167
Read: 647
Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.
Federal Income Tax, a Contemporary Approach
Author: SAMUEL A. DONALDSON, Donald Tobin
Publisher: West Academic Publishing
ISBN: 1634604903
Pages: 1100
Year: 2018-08-24
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Read: 513
Completely updated to reflect the 2017 Tax Cuts and Jobs Act, the Third Edition of Federal Income Tax: A Contemporary Approach continues its successful integration of several modern platforms to introduce students to the federal income taxation of individuals. As before, the book takes three passes through the system, each in increasing detail. The first pass, in two short chapters, introduces the basic structure of the federal income tax through the computation of taxable income. It lets students see the overall structure early in their study and gives context to new concepts as they are introduced. The second pass, consuming two larger chapters, walks through the concepts of gross income and deductions, respectively. The final pass, consuming seven chapters, then builds on the material from the first four chapters, considering exclusions, timing issues, characterization, and advanced discussion of property transactions, personal expenses, dual-use expenses, and tax shelters. The text includes dozens of review questions, hundreds of self-assessment questions, and nearly 100 detailed problems for class discussion, all of which require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes links to several instructional videos to reinforce student comprehension. Like other titles in the Interactive Casebook Series, the accompanying electronic version gives student immediate access to cited cases, statutes, and articles.
Federal Income Taxation
Author: Joseph Bankman, Daniel N. Shaviro, Kirk J. Stark, Edward D. Kleinbard
Publisher: Wolters Kluwer Law & Business
ISBN: 1454887257
Pages: 800
Year: 2017-03-01
View: 1102
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Building on and adding to the strengths of its predecessors, the new 17th Edition of Federal Income Taxation continues the legacy of its original authors, Boris Bittker, Lawrence M. Stone and William A. Klein, in presenting complex material in an easy to understand way. With leading tax scholars Bankman, Shaviro, Stark and now Kleinbard at the helm of this widely popular book, the book continues to offer an accessible format, bridging the gap between theory and practice, and presenting a variety of perspectives: historical, economic, political, and international. New cases have been added, including more recent older cases (such as Cesarini v. United States), and new chapters have been included on Public and Private Sphere, Debt, Economic Substance, and Law and Poverty.
Fundamentals of Business Enterprise Taxation
Author: Stephen Schwarz, Daniel J. Lathrope
Publisher: Foundation Press
ISBN: 1609300653
Pages: 974
Year: 2012
View: 521
Read: 634
Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the fifth edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.
Federal Income Taxation, Principles and Policies, 8th - CasebookPlus
Author: Michael Graetz, Deborah Schenk
Publisher: Foundation Press
ISBN: 1640209972
Pages:
Year: 2018-07-13
View: 1229
Read: 901
This casebook on federal income taxation contains detailed text and explanatory materials. The eighth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments, including the major changes made to the Internal Revenue Code by tax legislation in 2017.
Federal Income Taxation of Corporations and Partnerships
Author: Richard L. Doernberg, Howard E. Abrams, Don A. Leatherman
Publisher: Aspen Publishers
ISBN: 1454824808
Pages: 880
Year: 2013
View: 525
Read: 566
This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

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