Basic Federal Income Tax
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Basic Federal Income Taxation
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Author : William D. Andrews
language : en
Publisher: Aspen Publishing
Release Date : 2024-02-07
Basic Federal Income Taxation written by William D. Andrews and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-07 with Law categories.
This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Basic Federal Income Taxation Of Individuals
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Author : Richard A. Westin
language : en
Publisher: Vandeplas Pub.
Release Date : 2013-12
Basic Federal Income Taxation Of Individuals written by Richard A. Westin and has been published by Vandeplas Pub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12 with Law categories.
The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.
Basic Federal Income Taxation
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Author : William D. Andrews
language : en
Publisher:
Release Date : 1979
Basic Federal Income Taxation written by William D. Andrews and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with categories.
Basic Federal Income Taxation
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Author : Richard A. Westin
language : en
Publisher: Aspen Publishers
Release Date : 2002
Basic Federal Income Taxation written by Richard A. Westin and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Income tax categories.
This accessible casebook combines a strong problems approach with a sufficient level of policy considerations to provide a coherent structure for understanding the law. Designed to facilitate teaching and learning, Basic Federal Incom Taxation uses text, tightly-edited cases, and problems to drive the exploration of the fieldcovers all the major topics of basic Federal Income Taxation in a concise presentationoffers an outstanding group of problems brief ones to test understanding and more in-depth ones to engagedeftly integrates policy issues and tax procedure to enlighten, instead of overwhelming is organized for readability, each major heading is followed by references to the associated Code and regulationsfacilitates case analysis through explanatory text that introduces the factual context for most cases, as well as notes after the casessupplies basic background on financial theory, such as discounting, cash flows, and internal rates of return and original issue discountincludes a glossary of terms at the end of the book The casebook prepares for practice by: discussing the rules of practice before the IRS offering practical advice regarding the appropriate level of aggressiveness when representing a taxpayerpresenting examples of primary tax forms filed by individualsproviding selected examples from different countries to awaken interest in comparative law
Federal Income Taxation
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Author : William A. Klein
language : en
Publisher: Aspen Publishers
Release Date : 1997
Federal Income Taxation written by William A. Klein and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
FEDERAL INCOME TAXATION, Eleventh Edition, offers an unmatched mix of cases and instructive problems. These two expert teachers have refined and improved their material through actual classroom use. Their insight into student reaction and comprehension enables them to craft a casebook that does justice To The subject without overwhelming the novice. Previously titled Basic Federal Income Taxation, Klein and Bankman's casebook builds upon a traditional case-based approach augmented by appropriate textual explanations and excellent problems of varying levels of difficulty. Noteworthy material in the eleventh edition includes: new and revised problems and notes new cases, including - Commissioner v. Schleier showing the application of 104(a)(2) to backpay and liquidated damages under the Age Discrimination in Employment Act - McKay v. Commissioner on allocation of damages between excludable and nonexcludable amounts - Ford Motor Company v. Commissioner applying 446(b) to limit deduction for future obligations to present value despite apparent satisfaction of all events test expanded and updated explanation of the Earned Income Tax Credit Rev. Rule 93-86 (application of the one-year rule for expenses of travel away from home), Rev. Rul. 94-47 (deductibility of expenses of travel between residence and work locations), and Rev. Rul. 94-38 (deductibility of costs incurred to clean up land and to treat groundwater contaminated with hazardous waste)
Federal Income Taxation
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Author : Richard Schmalbeck
language : en
Publisher: Aspen Publishing
Release Date : 2023-10-24
Federal Income Taxation written by Richard Schmalbeck and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-24 with Law categories.
Unique in its structure, Federal Income Taxation presents core materials that cover the basics of tax law and also offers “cells” at the end of each chapter that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use. The stellar author team, with years of scholarship and teaching experience, presents a core text 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. The self-contained, optional units at the end of the book — “cells” —supplement the core text by providing additional material and treat a limited number of topics in greater detail. Notes and questions provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply the Code, regulations, and income tax theory to specific situations. 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. New to the 6th Edition: Legislative developments, including tax provisions contained in the 2020 Coronavirus Aid, Relief, and Economic Security Act, the 2021 American Rescue Plan Act, and the 2022 Inflation Reduction Act. New cases reflecting developments since the previous edition All materials updated to reflect regulatory and other developments since the previous edition interpreting, responding to, or otherwise relating to, the 2017 Tax Cuts and Jobs Act changes. Professors and students will benefit from: New cases reflecting developments since the previous edition. 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 each chapter 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" that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.
Emanuel Crunchtime For Basic Federal Income Tax
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Author : Gwendolyn Griffith Lieuallen
language : en
Publisher: Aspen Publishing
Release Date : 2018-10-31
Emanuel Crunchtime For Basic Federal Income Tax written by Gwendolyn Griffith Lieuallen and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-31 with Law categories.
When it’s exam time you need the right information in the right format to study efficiently and effectively. Emanuel® CrunchTime is the perfect tool for exam studying. With flowcharts and capsule summaries of major points of law and critical issues, as well as exam tips for identifying common traps and pitfalls, sample exam and essay questions with model answers – you will be prepared for your next big test. Here's why you will need Emanuel® CrunchTime to help you ace your exams: Perfect for the visual learner: The flow charts walk you through a series of yes/no questions that can be used to analyze any question on the exam. Featured capsule summaries help you quickly review key concepts not just before the exam, but throughout the semester Exams Tips recap the most commonly tested issues and fact patterns.
Federal Income Taxation Of Individuals
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Author : Daniel Q. Posin
language : en
Publisher: West Publishing Company
Release Date : 2000
Federal Income Taxation Of Individuals written by Daniel Q. Posin and has been published by West Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.
" ... offers a detailed and comprehensive treatment of basic rules, principles and issues relating to federal taxation."--Overview.
Emanuel Law Outlines For Basic Federal Income Tax
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Author : Gwendolyn Griffith Lieuallen
language : en
Publisher: Aspen Publishing
Release Date : 2018-11-12
Emanuel Law Outlines For Basic Federal Income Tax written by Gwendolyn Griffith Lieuallen and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-12 with Law categories.
Any law school graduate will tell you that when picking your outline tool you need to pick the best because your outlines are the most important study tool you will use throughout your law school career. Developed by legendary study aid author Steve Emanuel, Emanuel® Law Outlines (ELOs) are the #1 outline choice among law students. An ELO ensures that you understand the concepts as you learn them in class and helps you study for exams throughout the semester. Here's why you need an ELO from your first day of class right through your final exam: ELOs help you focus on the concepts and issues you need to master to succeed on exams. They are easy to understand: Each ELO contains comprehensive coverage of the topics, cases, and black letter law found in your specific casebook, but is explained in a way that is understandable. The Quiz Yourself and Essay Q&A features help you test your knowledge throughout the semester. Exam Tips alert you to the issues and fact patterns that commonly pop up on exams. The Capsule Summary provides a quick review of the key concepts covered in the full Outline—perfect for exam review!
Basic Federal Income Taxation Second Edition
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Author : William Dorey Andrews
language : en
Publisher:
Release Date : 1979
Basic Federal Income Taxation Second Edition written by William Dorey Andrews and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with categories.