Author: Jeffrey A. Maine
Publisher: West Academic Publishing
Release Date: 2011-09-01
This full-color book of Federal Income Tax Logic Maps, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow. Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions of everyday consequence to taxpayers. Visual references show the interplay among rules and subparts of rules. In some cases, applicable treasury regulations, revenue rulings, and case law are also referenced. The visual format provides a comprehensive overview, allowing students to review the subject quickly prior to final exams.
Author: Shari H. Motro
Publisher: West Academic Publishing
Release Date: 2007-06-12
This work is a visual representation of federal income tax law, which shows in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the endless cross-references present in the Internal Revenue Code.
Author: Shari Motro
Publisher: West Academic Publishing
Release Date: 2013-06-21
This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.
Author: Molly C. Michelmore
Publisher: University of Pennsylvania Press
Release Date: 2011-12-30
Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class—including Social Security, Medicare, and a host of expensive but hidden state subsidies—but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.
Author: John A. Miller
Release Date: 2013
The third edition of 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-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so called “fiscal cliff” legislation. The authors also prepare an annual supplement each August.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. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. 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. This edition is available in both hard copy and electronic versions.
Author: I. Richard Gershon
Release Date: 2015-08-12
This Guide book does not teach substantive tax law, which constantly changes, but rather the language of tax, which largely remains constant. Thus, a student who learns how to read the Internal Revenue Code effectively will be able to understand each new tax reform. To that end, A Student's Guide to the Internal Revenue Code: • Examines statutory organization and language; • Introduces basic tax constants to provide a frame of reference from which to view tax law, no matter what future tax reform might bring; • Teaches how to use and research the cases, regulations, and Internal Revenue proclamations; • Provides numerous problems and exam questions which students can use to test their ability to apply the language of the Internal Revenue Code; and • Provides sample answers to problems and exams for students to monitor their progress. The eBook versions of this title feature links to Lexis Advance for further legal research options.
Author: John A. Miller
Release Date: 2016-07-13
This compact book includes more than 400 examples and is broken into 42 chapters that are accessed by topic, code section, case name or keyword. No matter the main text assigned, this comprehensive problem set will aid students in assessing and refining their knowledge of the federal income tax and its application to typical fact patterns. Coverage includes basic treatments of individual income tax principles, intellectual property taxation, business entity taxation, deferred compensation, international taxation, federal estate and gift taxation, and tax procedure.
Author: Richard Teather
Publisher: Inst of Economic Affairs
Release Date: 2005
Genre: Business & Economics
Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious and demonstrates the enormous benefits that can flow from such competition. The activities of so-called tax havens frequently prevent the double or triple taxation of investment returns, and other forms of tax competition prevent governments from exploiting their citizens through high taxes on labour. The author outlines the current threats to tax competition from the EU and OECD and proposes ways in which the UK government should respond to those threats.
Author: William C. Siegel
Publisher: DIANE Publishing
Release Date: 1996-12
Provides a framework for analysis of timber invest. & a chapter on timber tax planning. Discusses Fed. income tax considerations for timber incl.: capital costs, reforestation tax incentives, depreciation, operating exp. & the passive loss rules, timber income & capital gains, gov't. cost-share pay., casualty losses & other involuntary conversions, conservation easements, install. sales, alternative min. tax, self-employ. taxes, Xmas tree prod'n., & form of timberland ownership & bus. org'n. Explains how to research tax questions & sources of tax assistance.
Author: Kenneth Scheve
Publisher: Princeton University Press
Release Date: 2016-03-29
Genre: Political Science
In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Author: Erin H. Fouberg
Publisher: Wiley Global Education
Release Date: 2017-12-21
Understanding World Regional Geography (UWRG) is a product designed to teach students to think and apply geographic concepts long after the course is over. UWRG draws from best practices in geography education and research in student learning to help students deepen their understanding of the world. This product includes features found in each section that help students learn to read cultural and physical landscapes, ask geographic questions, apply geographic concepts, and make connections. UWRG integrates 25 threshold concepts, teaches students how geographers apply these concepts, and then asks students to apply these key geographic concepts themselves. Understanding World Regional Geography helps students begin to grasp the complexities of the world and gives them the knowledge and thinking skills necessary to grow in their understanding of the world over their lifetimes.
Author: Karen C. Burke
Release Date: 2014
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.