Fundamentals of Federal Income Taxation

Fundamentals of Federal Income Taxation

Hardbound - New, hardbound print book.

Author: James Freeland

Publisher: Foundation Press

ISBN: 1640208526

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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.
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Problems in the Fundamentals of Federal Income Taxation

Problems in the Fundamentals of Federal Income Taxation

University Casebook Series May , 1985 ACCOUNTING AND THE LAW , Fourth Edition ( 1978 ) , with Problems Pamphlet ( Successor to Dohr , Phillips , Thompson & Warren ) George C. Thompson , Professor , Columbia University Graduate School of ...

Author: Norton L. Steuben

Publisher:

ISBN: UCAL:B4316503

Category: Income tax

Page: 216

View: 776

Categories: Income tax

Cases and Materials on Fundamentals of Federal Income Taxation

Cases and Materials on Fundamentals of Federal Income Taxation

University Casebook Series June , 1991 ness . ACCOUNTING AND THE LAW , Fourth Edition ( 1978 ) , with Problems Pamphlet ( Successor to Dohr , Phillips , Thompson & Warren ) George C. Thompson , Professor , Columbia University Graduate ...

Author: James J. Freeland

Publisher:

ISBN: STANFORD:36105043587182

Category: Law

Page: 1075

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Categories: Law

Catalog of Copyright Entries Third Series

Catalog of Copyright Entries  Third Series

See In defense of beauty : a phenomenoLINDBERG , STANLEY W. THE OHIO UNIVERSITY REVIEW . logical analysis of the hedonics of perception . ... LIND , STEPHEN A. Cases and materials on fundamentals of Federal income taxation .

Author: Library of Congress. Copyright Office

Publisher: Copyright Office, Library of Congress

ISBN: STANFORD:36105119497688

Category: Copyright

Page: 1784

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Categories: Copyright

Subject Catalog

Subject Catalog

Author: Library of Congress

Publisher:

ISBN: STANFORD:36105025488649

Category: Subject catalogs

Page:

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Categories: Subject catalogs

American Book Publishing Record

American Book Publishing Record

DODGE , Joseph M. , 1941343.7305'2 Federal income tax : doctrine , structure , and policy : text , cases , problems ... + ( University casebook series ) Rev. ed . of : Fundamentals of federal income taxation / by James J. Freeland ...

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ISBN: UOM:39015058396683

Category: United States

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Categories: United States

Books in Series 1985 89 Author index Title index

Books in Series  1985 89  Author index   Title index

Author:

Publisher: Rr Bowker Llc

ISBN: STANFORD:36105021374009

Category: Monographic series

Page: 2529

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Cited in BCL3 and Sheehy . Formerly Books in series in the United States . The editor's solicitude expressed in the preface Bowker...has consistently recognized those areas in which we can assist to make the work of librarians...easier. It is because of this concern that we decided to publish the 1
Categories: Monographic series

Annual Legal Bibliography

Annual Legal Bibliography

Author: Harvard Law School. Library

Publisher:

ISBN: STANFORD:36105063317445

Category: Law

Page:

View: 419

Categories: Law