Maine s Federal Income Tax Logic Maps

Author: Jeffrey A. Maine
Publisher: West Academic Publishing
ISBN: 0314268995
Release Date: 2011-09-01
Genre: Law

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.

The Income Tax Map

Author: Deborah H. Schenk
Publisher:
ISBN: 1640201122
Release Date: 2017
Genre: Income tax

The Income tax map is designed to help law students navigate through the basic rules and logical structure of the federal income tax system as it relates to individuals

A Student s Guide to the Internal Revenue Code 2015

Author: I. Richard Gershon
Publisher: LexisNexis
ISBN: 9781632809513
Release Date: 2015-08-12
Genre: Law

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.

Tax and Spend

Author: Molly C. Michelmore
Publisher: University of Pennsylvania Press
ISBN: 9780812206746
Release Date: 2011-12-30
Genre: History

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.

The Fundamentals of Federal Taxation

Author: John A. Miller
Publisher:
ISBN: 1611632102
Release Date: 2013
Genre: Law

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.

Problems and Solutions for Federal Income Taxation

Author: John A. Miller
Publisher:
ISBN: 1611630630
Release Date: 2016-07-13
Genre:

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.

Selected Federal Taxation Statutes and Regulations

Author: Daniel Lathrope
Publisher: West Academic Publishing
ISBN: 1683288076
Release Date: 2017-07-21
Genre:

Receive complimentary lifetime digital access to the eBook with new print purchase. This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information, through June 2017, for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included. The new volume contains all relevant statutory changes made since 2016, including the changes made by United States Appreciation for Olympians and Paralympians Act of 2016 (Pub. L. No. 114-239) and the 21st Century Cures Act (Pub. L. No. 114-255). IRS regulations are updated and the inflation-adjusted items for 2017 are included (Revenue Procedure 2016-55, Revenue Procedure 2016-28, Notice 2016-62, and Notice 2016-79).

Selected Sections Federal Income Tax Code and Regulations

Author: Steven Bank
Publisher: Selected Statutes
ISBN: 1683286219
Release Date: 2017-08-16
Genre:

Receive complimentary lifetime digital access to the eBook with new print purchase. This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2017.

Taxing the Rich

Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 9781400880379
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.

Federal Income Taxation

Author: Michael J. Graetz
Publisher: Foundation Press
ISBN: 1609301838
Release Date: 2013
Genre: Law

This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

The Individual Tax Base

Author: Laurie L. Malman
Publisher: West Academic
ISBN: 0314917527
Release Date: 2010
Genre: Law

This concise casebook distills the major themes of taxation. It offers well-developed problems and discussion questions in every chapter. The book is designed to help teachers and students make sense of both law and policy, and demands that students read the Code in addition to the text. Like the first edition, this edition develops a running analysis of income-tax and consumption-tax elements in the Code. It also focuses on the social policy effects of the tax law. The second edition is fully updated through the 2009 Stimulus Act.

Short and Happy Guide to Federal Income Taxation

Author: Joel Newman
Publisher: West Academic Publishing
ISBN: 1683281020
Release Date: 2017-02-13
Genre:

A pleasant stroll through the thickets of the basic law school income tax course. Newman addresses all of the usual suspects, including income, deductions, capital gains, and timing. There are photos of narrow Amsterdam canal houses, an English building with bricked up windows, and a short-tailed dog, to show how tax laws can change just about everything. Also, there are photos of some outrageous ABBA costumes, presumably tax-deductible because they couldn't possibly wear them at home. Finally, there is a series of applications of basic tax principles to some of your favorite fairy tales.

Mapping Decline

Author: Colin E. Gordon
Publisher: University of Pennsylvania Press
ISBN: 0812240707
Release Date: 2008
Genre: History

Once a thriving metropolis on the banks of the Mississippi, St. Louis, Missouri, is now a ghostly landscape of vacant houses, boarded-up storefronts, and abandoned factories. The Gateway City is, by any measure, one of the most depopulated, deindustrialized, and deeply segregated examples of American urban decay. "Not a typical city," as one observer noted in the late 1970s, "but, like a Eugene O'Neill play, it shows a general condition in a stark and dramatic form." Mapping Decline examines the causes and consequences of St. Louis's urban crisis. It traces the complicity of private real estate restrictions, local planning and zoning, and federal housing policies in the "white flight" of people and wealth from the central city. And it traces the inadequacy--and often sheer folly--of a generation of urban renewal, in which even programs and resources aimed at eradicating blight in the city ended up encouraging flight to the suburbs. The urban crisis, as this study of St. Louis makes clear, is not just a consequence of economic and demographic change; it is also the most profound political failure of our recent history. Mapping Decline is the first history of a modern American city to combine extensive local archival research with the latest geographic information system (GIS) digital mapping techniques. More than 75 full-color maps--rendered from census data, archival sources, case law, and local planning and property records--illustrate, in often stark and dramatic ways, the still-unfolding political history of our neglected cities.

Principles of Corporate Taxation

Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 0314184961
Release Date: 2010
Genre: Law

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Federal Income Tax

Author: Douglas A. Kahn
Publisher:
ISBN: STANFORD:36105063697515
Release Date: 2005
Genre: Business & Economics

A concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.Summary of Contents" Preface" Table of Contents" Chapter1. Introduction2. Gross Income3. Adjusted Gross Income and the Standard Deduction4. Personal and Dependant Exemption Deductions5. Interest Expense6. State and Local Taxes7. Losses8. Medical Expenses9. Charitable Contributions10. Business and NonBusiness Expenses11. Depreciation and Amortization12. Modified Accelerated Cost Recovery System (MACRS)13. Miscellaneous Credits and Deductions14. Joints Returns, Head of Household, and Surviving Spouse15. Alternative Minimum Tax16. Realization of Gain or Loss on the Disposition of Property17. Recognition of Gain or Loss on the Disposition of Property18. Capital Gains and Losses19. Quasi-Capital Assets and Recapture of Depreciation20. Assignment and Anticipation of Income, "Kiddie Tax," and Installment Sales21. Income in respect of a Decendent (IRD)" Index