Fundamentals of Federal Income Taxation

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 9763

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.
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Fundamentals of Federal Income Taxation - Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640209558

Category:

Page: 1115

View: 1419

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.
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Federal Income Taxation

Author: Richard Schmalbeck,Lawrence Zelenak

Publisher: Aspen Publishers

ISBN: 9780735592513

Category: Law

Page: 957

View: 1859

This text's unique, flexible structure provides solid coverage of the rudiments of the field while allowing instructors to integrate additional, in-depth material of their choice. More than 100 problems throughout Federal income Taxation challenge students to apply theory to specific, realistic situations. The "core" text covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Meanwhile, "cells" offer supplemental material to the core by presenting additional information and treating various topics in greater detail. Many great features make this a valuable source for students: a core text (approx. 500 pages) covers leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles "Cells" -- self-contained, optional units at the end of each chapter -- supplement the core text by presenting additional material and treating a small number of topics in greater detail Notes and questions provide background information and place the cases and statutes in context more than 100 problems throughout the core text and cells challenge students to apply theory to specific situations a stellar author team brings years of scholarship and teaching experience to the material a detailed Teacher's Manual provides comments and suggestions for teaching both the core and the cell material as well as answers to all of the questions and problems in the casebook The Second Edition has been carefully updated with great new information: the Supreme Court's recent decision in Banks replaces the older Clarks and Kenseth cases (Chapter 10) in response to popular demand, Supreme Court's decision in Cottage Savings has been added as a principal case (Chapter 3, part B) expanded and updated coverage of the AMT (Chapter 8) additional coverage of statutory developments such as the election to deduct state sales taxes (in lieu of state income taxes), the treatment of contingent attorney's fees as above-the-line deductions, and the introduction of several consumer energy credits (e.g., for the purchase of hybrid cars)
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Fundamentals of Modern Property Law

Author: Edward Rabin,Roberta Kwall,Craig Arnold,Jeffrey Kwall

Publisher: Foundation Press

ISBN: 9781609303266

Category:

Page: N.A

View: 1134

The Seventh Edition of Fundamentals of Modern Property Law retains the highly successful problem method that has long characterized this landmark casebook: students take on the role of the lawyer in fact-rich hypothetical problems (Assignments) with multiple legal issues. Each Assignment builds students' lawyering skills of analysis and problem solving, as they master the fundamental principles and doctrines of property law. In addition, many Assignments are ideal for instructor-designed simulations of other professional skills, such as client interviewing and counseling, negotiation, oral advocacy, drafting, and objective and persuasive writing. The Seventh Edition continues the book's emphasis on emerging issues of environmental sustainability. The Seventh Edition also provides a comprehensive introduction to Intellectual Property law and emphasizes the art of planning to avoid controversy, in contrast to the typical first year curricular focus on resolving existing controversies.
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Fundamentals of Business Enterprise Taxation

Cases and Materials

Author: Stephen Schwarz,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: 9781609300654

Category: Law

Page: 974

View: 4292

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.
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Fundamentals of Federal Income Taxation + Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781634601733

Category:

Page: 1040

View: 7925

As a part of our CasebookPlus offering, you'll receive the print book along with lifetime digital access to the eBook. Additionally you'll receive the Learning Library which includes quizzes tied specifically to your book, and outline starter and digital access to leading study aids in that subject and the Gilbert Law Dictionary. 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 17th edition retains the bookâe(tm)s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the American Taxpayer Relief Act of 2012 (Pub. L. 112-240). The new edition contains coverage of revised tax rates, changes in the cost recovery system (§§ 179 and 168(k)), revised regulations on capitalization, extension of expiring tax provisions, restoration of indirect rate increases through the phase out of itemized deductions and personal exemptions, and the new Medicare tax on unearned income (§ 1411).
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Federal Income Taxation

Author: William A. Klein,Joseph Bankman

Publisher: Aspen Law & Business

ISBN: 9780735578098

Category: Law

Page: 819

View: 1458

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.
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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: 6791

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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Fundamentals of Federal Estate, Gift, and Generation-skipping Taxes

Cases and Materials

Author: Anne-marie Rhodes

Publisher: West Academic Publishing

ISBN: 9781634607629

Category:

Page: N.A

View: 2681

The goal of this casebook is to present transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough. The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory. Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients. The casebook is accompanied by a Teacher's Manual.
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Federal Income Taxation

Author: Paul McDaniel,Martin McMahon, Jr.,Dennis Ventry, Jr.,Daniel Simmons,Bradley Borden

Publisher: Foundation Press

ISBN: 9781609302641

Category:

Page: 1465

View: 1057

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.
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Administrative Law

A Contemporary Approach

Author: Andrew Popper,Gwendolyn McKee,Anthony Varona,Mark Niles,Philip Harter,Frank Pasquale

Publisher: West Academic Publishing

ISBN: 9781634598873

Category:

Page: 277

View: 7020

As a part of our CasebookPlus offering, you'llreceive the print book along with lifetime digital access to the eBook.Additionally you'll receive 12-month online access to the Learning Librarywhich includes quizzes tied specifically to your book, an outline starter anddigital access to leading study aids in that subject and the Gilbert®Law Dictionary. The included study aids are Administrative Law and Processin a Nutshell, Administrative Law Concepts and Insights and an AdministrativeLaw Concise Hornbook. The redemption code will be shipped to you with the book. Since 2010, the Court has been busy clarifying, expanding, modifying, and redefining fundamental components of administrative law. This new edition presents 13 of these cases and 200 other notes bringing students and faculty up-to-date in this dynamic field. Tucked within the core of the traditional curricular structure are King (the Affordable Care Act),Obergefell (same-sex marriage), Free Enterprise Fund (yet another case on presidential removal power), Canning (recess appointments), Mack Truck (good cause exception),Arlington (the capacity of agencies to define their authority), Stern (on non-Article III courts) and much more. The result is a readable and straightforward casebook, coupled with hundreds of summary boxes and hypotheticals.
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Australian Tax Casebook

Author: Stephen Barkoczy,Neil Bellamy

Publisher: N.A

ISBN: 9780190304447

Category: Income tax

Page: 1504

View: 2663

The Australian Tax Casebook covers the most important cases in Australian taxation law, dealing with income tax, fringe benefits tax, goods and services tax and many related areas. Updated with the latest cases and changes in law, the 13th edition provides over 630 easy-to-read summaries in a clear, consistent and structured format that allows for cases to be easily compared and contrasted. Extracting the essential principles of cases, each summary presents the facts and arguments of the parties, the issues, the Tribunal's or Court's decision and significant quotations from the judgment. The Australian Tax Casebook is a valuable resource for both students and professionals and an excellent companion to Foundations of Taxation Law, Australian Taxation Law and the Australian Master Tax Guide.New to this editionUpdated with new taxation cases including:Allman v Federal Commissioner of TaxationBentivoglio v Federal Commissioner of TaxationCase X86Harltey v Federal Commissioner of TaxationFederal Commissioner of Taxation v HartleyJohn Holland Group PTY LTD v Federal Commissioner of TaxationFederal Commissioner of Taxation v LedekensFederal Commissioner of Taxation v MaloufPillay v Federal Commissioner of TaxationFederal Commissioner of Taxation v Qantas Airways LTDSmith v Federal Commissioner of TaxationSunraysia Broadcasters PTY LTD v Federal Commissioner of TaxationTask of Technology PTY LTD v Federal Commissioner of TaxationFederal Commissioner of Taxation v Unit Trend Services PTY LTD
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Analytical Methods for Lawyers

Author: Howell E. Jackson,Louis Kaplow,Steven Shavell,David Cope

Publisher: Foundation Press

ISBN: 9781599419213

Category: Law

Page: 542

View: 6251

This law school casebook was developed by a team of professors at Harvard Law School to introduce students with little or no quantitative background to the basic analytical techniques that attorneys need to master to represent their clients effectively. This casebook presents clear explanations of decision analysis, games and information, contracting, accounting, finance, microeconomics, economic analysis of the law, fundamentals of statistics, and multiple regression analysis. References and examples have been thoroughly updated for this 2d edition, and exposition of a number of key topics has been reworked to reflect insights gained from teaching these topics using the 1st edition to many hundreds of Harvard Law students over the past decade.
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Corporate Taxation

Problems, Solutions and Explanations

Author: Adam S. Feuerstein

Publisher: Lbd Publications

ISBN: 9780971527300

Category: Business & Economics

Page: 136

View: 6810

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Taxation of Nonprofit Organizations, Cases and Materials

Author: James J. Fishman,Stephen Schwarz,Lloyd Mayer

Publisher: Foundation Press

ISBN: 9781634591614

Category:

Page: 751

View: 9662

This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.
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