Federal Corporate Taxation

Author: Howard E. Abrams,Richard L. Doernberg

Publisher: N.A

ISBN: 9781566626866

Category: Corporations

Page: 364

View: 3326

Previous edition, 2nd, published in 1990.
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Federal Income Taxation

Author: Richard Schmalbeck,Lawrence Zelenak,Sarah B. Lawsky

Publisher: Wolters Kluwer Law & Business

ISBN: 1543802907

Category: Law

Page: 984

View: 2254

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.
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Examples & Explanations for Federal Income Tax

Author: Katherine Pratt

Publisher: Wolters Kluwer Law & Business

ISBN: 1454849568

Category: Law

Page: 636

View: 3590

A favorite among successful students, and often recommended by professors, the unique Examples & Explanations series gives you extremely clear introductions to concepts followed by realistic examples that mirror those presented in the classroom throughout the semester. Use at the beginning and midway through the semester to deepen your understanding through clear explanations, corresponding hypothetical fact patterns, and analysis. Then use to study for finals by reviewing the hypotheticals as well as the structure and reasoning behind the accompanying analysis. Designed to complement your casebook, the trusted Examples & Explanations titles get right to the point in a conversational, often humorous style that helps you learn the material each step of the way and prepare for the exam at the end of the course. The unique, time-tested Examples & Explanations series is invaluable to teach yourself the subject from the first day of class until your last review before the final. Each guide: helps you learn new material by working through chapters that explain each topic in simple language challenges your understanding with hypotheticals similar to those presented in class provides valuable opportunity to study for the final by reviewing the hypotheticals as well as the structure and reasoning behind the corresponding analysis quickly gets to the point in conversational style laced with humor remains a favorite among law school students is often recommended by professors who encourage the use of study guides works with ALL the major casebooks, suits any class on a given topic provides an alternative perspective to help you understand your casebook and in-class lectures
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International Taxation

U.S. Taxation of Foreign Persons and Foreign Income

Author: Joseph Isenbergh

Publisher: CCH

ISBN: 9780808016175

Category: Aliens

Page: 2400

View: 8280

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Federal Income Tax

Code and Regulations--Selected Sections as of June 1, 2008

Author: Martin B. Dickinson

Publisher: CCH

ISBN: 9780808018636

Category: Business & Economics

Page: 2027

View: 4290

CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.
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Federal Income Taxation

Author: MARVIN A.. ZELENAK CHIRELSTEIN (LAWRENCE.),Lawrence Zelenak

Publisher: Foundation Press

ISBN: 9781640208247

Category:

Page: 545

View: 7386

This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years.
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Concepts in Federal Taxation 2018

Author: Kevin E. Murphy,Mark Higgins

Publisher: Cengage Learning

ISBN: 1337386073

Category: Business & Economics

Page: 936

View: 8284

Master all aspects of federal taxation with the balanced conceptual approach found only in Murphy/Higgins' CONCEPTS IN FEDERAL TAXATION 2018. This unique book presents taxation as a small number of unifying concepts that readers apply to tax rules and everyday economics. This edition presents the latest tax laws and changes for the most recent tax year in a straightforward manner without overwhelming technical detail. To ensure clarity, the book introduces individual taxation before addressing more complex business entities. Small, manageable segments with Concept Checks are ideal for CPA Exam review. A strong balance of tax concepts with the Internal Revenue Code prepares readers for success on CPA Exam tax simulations and in their professional careers. Frequent examples relate tax concepts to business scenarios, while numerous hands-on exercises provide more practice than any other book of its kind. Count on this edition for an unmatched conceptual understanding of taxation. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
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Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: N.A

ISBN: 9780314288226

Category: Law

Page: 480

View: 4963

This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.
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Federal Income Taxation

Principles and Policies

Author: Michael J. Graetz,Deborah H. Schenk

Publisher: Foundation Press

ISBN: 9781609301835

Category: Law

Page: 787

View: 2179

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.
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The Individual Tax Base

Cases, Problems and Policies in Federal Taxation

Author: Laurie L. Malman,Linda F. Sugin,Lewis D. Solomon

Publisher: West Academic

ISBN: 9780314917522

Category: Law

Page: 613

View: 2698

This concise casebook distills the major themes of taxation. It offers well-developed problems and discussion questions in every chapter. The book is designed to help teachers and students make sense of both law and policy, and demands that students read the Code in addition to the text. Like the first edition, this edition develops a running analysis of income-tax and consumption-tax elements in the Code. It also focuses on the social policy effects of the tax law. The second edition is fully updated through the 2009 Stimulus Act.
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Selected Sections Federal Income Tax Code and Regulations

2017-2018

Author: Steven Bank,Kirk Stark

Publisher: Selected Statutes

ISBN: 9781683286219

Category:

Page: 661

View: 6869

Receive complimentary lifetime digital access to the eBook with new print purchase. This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2017.
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The Six Concepts of Taxation

A Students Guide

Author: Anne Alstott,Professor Anne Alstott

Publisher: Cch

ISBN: 9780808042983

Category:

Page: N.A

View: 6741

Tax doctrines rest on a handful of concepts -- just six, in fact. Armed with six concepts, you can decipher the law. In the United States, more so than in any other developed country, the tax law hosts many of the governments most important social and economic policies. Health care, housing, financial markets, education, and poverty, for example, involve tax. In short, tax turns out to host many interesting and pressing public policy problems.
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United States International Taxation

Author: Allison Christians,Samuel A. Donaldson,Philip F. Postlewaite

Publisher: LexisNexis

ISBN: 1422480313

Category: Aliens

Page: 605

View: 3790

This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.
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Federal Income Tax

A Student's Guide to the Internal Revenue Code

Author: Douglas A. Kahn,Jeffrey H. Kahn

Publisher: N.A

ISBN: N.A

Category: Business & Economics

Page: 792

View: 9854

A concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.Summary of Contents" Preface" Table of Contents" Chapter1. Introduction2. Gross Income3. Adjusted Gross Income and the Standard Deduction4. Personal and Dependant Exemption Deductions5. Interest Expense6. State and Local Taxes7. Losses8. Medical Expenses9. Charitable Contributions10. Business and NonBusiness Expenses11. Depreciation and Amortization12. Modified Accelerated Cost Recovery System (MACRS)13. Miscellaneous Credits and Deductions14. Joints Returns, Head of Household, and Surviving Spouse15. Alternative Minimum Tax16. Realization of Gain or Loss on the Disposition of Property17. Recognition of Gain or Loss on the Disposition of Property18. Capital Gains and Losses19. Quasi-Capital Assets and Recapture of Depreciation20. Assignment and Anticipation of Income, "Kiddie Tax," and Installment Sales21. Income in respect of a Decendent (IRD)" Index
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Concepts in Federal Taxation 2019 (with Intuit Proconnect Tax Online 2017 and RIA Checkpoint 1 Term (6 Months) Printed Access Card)

Author: Kevin E. Murphy,Mark Higgins

Publisher: South-Western College

ISBN: 9781337702621

Category: Business & Economics

Page: 928

View: 7199

Master the nuances of today's federal taxation using the balanced, conceptual approach in Murphy/Higgins' CONCEPTS IN FEDERAL TAXATION 2019. This edition presents the latest tax codes and changes for the most recent tax year using a clear, straightforward approach. You focus on understanding the unifying concepts behind the Internal Revenue Code rather than memorizing the details of the Code.Concepts and applications appear in brief, comprehensible segments that are ideal for CPA Exam review. In addition, examples relate concepts to familiar business scenarios while a wealth of exercises provides more practice than any other book of this kind. CengageNOWv2 online homework tool helps optimizes study. Intuit ProConnect software and RIA Checkpoint® Student Edition from Thomson Reuters also provide practice with professional tax tools as you strengthen your conceptual understanding of taxation.
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Federal Income Taxation of Corporations and Partnerships

Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman

Publisher: Aspen Publishers

ISBN: 9781454824800

Category: Law

Page: 880

View: 8990

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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Sales Law

Domestic and International Cases, Problems, and Materials

Author: Steven Walt

Publisher: Foundation Press

ISBN: 9781634605649

Category:

Page: N.A

View: 6209

This casebook covers domestic and international sales law as well as important aspects of the law governing transport and payments relating to sales contracts. Topics treated in each chapter are introduced with detailed explanations and examples. Cases and numerous problems are integrated to apply the explanatory material and isolate difficulties in relevant statutory provisions. The mix of problems and cases accommodates different teaching styles. This second edition updates the materials and cases and includes translations of select foreign decisions.
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