Fundamentals of Federal Income Taxation

Cases and Materials

Author: James J. Freeland

Publisher: N.A

ISBN: N.A

Category: Law

Page: 1017

View: 8275

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Part of the University Casebook Series?, Fundamentals of Federal Income Taxation provides detailed information on federal income taxation, with selected cases and expanded coverage of capitalization issues. The revised and updated thirteenth edition covers the Jobs and Growth Tax Relief Reconciliation Act of 2003, including reduction in tax rates for individuals, accelerated marriage penalty relief, reduction in the capital gains rate, new rates on qualified dividend income, increased additional depreciation under Section 168(k), and liberalization of Section 179 bonus depreciation. The casebook also contains new problems and discussion of capitalization rules, such as gains on principal residences under Section 121, tax benefits of higher education, retirement programs, and capital gains and losses reflecting amendments to Section 1(h).
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Fundamentals of Federal Income Taxation

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

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 3642

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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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Fundamentals of Federal Income Taxation + Casebookplus

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

Publisher: Foundation Press

ISBN: 9781634608886

Category:

Page: 277

View: 5301

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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 Eighteenth 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 Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113).The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuitâe(tm)s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions.With CasebookPlus youâe(tm)ll receive a print book, lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.eBook and Learning Library - Lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter. Learning Library - 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.
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Problems in the Fundamentals of Federal Income Taxation

Author: Norton L. Steuben,William J. Turnier

Publisher: N.A

ISBN: N.A

Category: Law

Page: 337

View: 2601

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The casebook provides detailed information on federal income taxation. It includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.
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The Fundamentals of Federal Taxation

Problems and Materials

Author: John A. Miller,Jeffrey A. Maine

Publisher: N.A

ISBN: 9781594600494

Category: Business & Economics

Page: 592

View: 6585

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The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-one chapters, each of which can readily be covered in one, or occasionally two, class sessions.The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation ? including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation ? with an emphasis on tax planning. The idea is to give students an appreciation for how the law of taxation connects with everyday events of American life. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. A teacher?s manual with complete solutions to all the problems will be available.
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