Basic Federal Income Taxation Of Individuals

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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: 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 Second Revised Edition

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Author : Richard A. Westin
language : en
Publisher: Vandeplas Pub.
Release Date : 2020-03-13

Basic Federal Income Taxation Of Individuals Second Revised Edition 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 2020-03-13 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.

Federal Income Taxation Of Individuals

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Author : Samuel A. Donaldson
language : en
Publisher: West Academic Publishing
Release Date : 2007

Federal Income Taxation Of Individuals written by Samuel A. Donaldson and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Income tax categories.

One law school professor called the First Edition "the best book I have ever used!" The new Second Edition of this popular law school text continues its innovative "building-block" format, leading students from the basic elements of the federal income tax

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.

Essentials Of Federal Income Taxation For Individuals And Business 2009

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Author : Linda M. Johnson
language : en
Publisher: CCH
Release Date : 2008-11

Essentials Of Federal Income Taxation For Individuals And Business 2009 written by Linda M. Johnson and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11 with Business & Economics categories.

Essentials of Federal Income Taxation for Individuals and Business by Linda M. Johnson features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

Principles Of Federal Income Taxation Of Individuals

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Author : Daniel Q. Posin
language : en
Publisher: West Academic Publishing
Release Date : 2005

Principles Of Federal Income Taxation Of Individuals written by Daniel Q. Posin and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Law categories.

In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. This book explains equity swaps, shorting against the box, swap funds, and DECS. It presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.

Essentials Of Federal Income Taxation For Individuals And Business

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Author : Herbert C. Sieg
language : en
Publisher:
Release Date : 1999

Essentials Of Federal Income Taxation For Individuals And Business written by Herbert C. Sieg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.

Your Federal Income Tax For Individuals

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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1986

Your Federal Income Tax For Individuals written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Income tax categories.

Federal Income Taxation Of Individuals And Basic Concepts In The Taxation Of All Entities

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Author : Daniel Q. Posin
language : en
Publisher:
Release Date : 1983

Federal Income Taxation Of Individuals And Basic Concepts In The Taxation Of All Entities written by Daniel Q. Posin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.