Federal Income Taxation

Author: William A. Klein
Publisher: Aspen Law & Business
ISBN: 0735558876
Release Date: 2006
Genre: Law

This accessible yet challenging casebook features distinguished authorship, an approach that integrates theory and policy throughout, and pedagogy that includes problems interspersed among notes and questions. What distinguishes Federal Income Taxation from the competition? excellent problems a unique introduction that provides insightful historical background and some economic analysis balance of theory and policy integrated throughout the text excellent Teacher's Manual Changes for the 14th Edition feature: Recent developments in taxation, including: health insurance the special rate for dividends tax treatment of stock options the deduction for medical expenses and its effects new Health Savings Account provisions and their intended effects new definitions of "dependents," "qualifying relatives," etc. Description of Section 529 "qualified tuition programs" Revenue Ruling 2004-18 (deduction for costs to clean up land with hazardous waste) New Circular 230 rules for tax shelter opinions Revised AMT discussion New cases incorporated in the main text and notes: King v. Commissioner (dependency exemption issue for divorced couple with a written declaration; good classroom facts and good opportunity to examine Code provision) Discussion of Banks v. Commissioner (attorney fees included in client's income) and PLR 200518017 (fees in opt-out class action not included in income of members of class) Churchill Downs, Inc. v. Commissioner (application of the 50 percent limitation on deduction of entertainment expenses; nice facts and interesting legal issues) Revised Note on INDOPCO, Inc. v. Commissioner and the new regulations Discussion of Coltec Industries v. United States ("economic substance" doctrine as does not trump Code language) Discussion and questions about United States v. Maginnis (rejecting taxpayer claim that sale for lump sum of right to annual lottery payments should give rise to capital gain) Revised Teacher's Manual with updated sample Syllabi and Transition Guide An author website to support classroom instruction using this title is available at www.aspenlawschool.com/klein_federaltax14

Problems and Materials in Federal Income Taxation

Author: Sanford Michael Guerin
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454824251
Release Date: 2012-10-08
Genre: Law

Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses

Business Enterprises Legal Structures Governance and Policy

Author: Douglas M. Branson
Publisher: LexisNexis
ISBN: 9780327175926
Release Date: 2012-08-06
Genre: Law

This book undertakes a traditional, and inclusive, approach to the law of business organizations. The volume includes materials many books now on the market omit, such as agency and unincorporated business associations, while at the same time maintaining a wide breadth of coverage. As such, the book permits professors to emphasize closely held and other non-public companies while at the same time offering the basics on public company law and practice. Along these lines, the book includes materials on securities offerings, registration, exemptions from registration, and lawyers' responsibilities under the securities laws. Features that make this book a strong teaching tool and a strong learning tool include: • Chapter introductions that summarize and highlight the overall and contextual importance of chapter contents (rather than merely list and categorize the parts of the chapter); • Basic corporate finance nomenclature and other information necessary to an understanding of transactional business law, including individual chapters on basic corporate finance, corporate changes and change of control transactions; • Materials allowing for a comparison of laws and practices in other countries with those of the United States in key areas of study; and • Well-selected notes and problems that permit the integration of concepts and foster application skills at key junctures. This single text allows for coverage of law, underlying theory and policy, and practice skills. In one volume, the book contains material sufficient to educate a young lawyer to function in general business law practice. The emphasis has been on creating a teaching resource that is comprehensive in the view of the five experienced business law teacher-practitioner authors. This eBook features links to Lexis Advance for further legal research options.

Federal Taxation of Wealth Transfers

Author: Stephanie J. Willbanks
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454874713
Release Date: 2015-11-12
Genre: Law

With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook. This casebook emphasizes problem solving, statutory construction, and policy-analysis skills, and is ideal for 2- or 3-credit courses in estate and gift taxation. The Fourth Edition has been updated to incorporate the 2012 American Taxpayer Relief Act provisions and the final portability regulations. It offers new case law, analyses and problems regarding private annuities, net gifts, and ascertainable standards. The text has been expanded to feature new cases, administrative rulings, and studies. Existing cases and text have been edited or deleted to highlight essential themes. The casebook is logically organized but its flexible organization accommodates reorganizing material to fit individual course structures, and could be used for a basic wealth transfer tax class or to complement either a wills and trust course or an estate planning course.

Federal Income Tax

Author: Martin B. Dickinson
Publisher: CCH
ISBN: 0808018639
Release Date: 2008
Genre: Business & Economics

CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Law and Neuroscience

Author: Owen D. Jones
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454847038
Release Date: 2015-01-28
Genre: Law

The implications for law of new neuroscientific techniques and findings are now among the hottest topics in legal, academic, and media venues. Law and Neuroscience – a collaboration of professors in law, neuroscience, and biology – is the first coursebook to chart this new territory, providing the world’s most comprehensive collection of neurolaw materials. Features: Designed from the ground up with extensive e-capability in mind, with each e-chapter extensively linked to outside sources. Technical subjects explained in an accessible and user-friendly manner. Extensive glossary of key terms. Covers highly current material; over 60% of the cases and publications included were published since 2008

Federal Income Taxation

Author: Joseph Bankman
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454887256
Release Date: 2017-03-01
Genre: Law

Building on and adding to the strengths of its predecessors, the new 17th Edition of Federal Income Taxation continues the legacy of its original authors, Boris Bittker, Lawrence M. Stone and William A. Klein, in presenting complex material in an easy to understand way. With leading tax scholars Bankman, Shaviro, Stark and now Kleinbard at the helm of this widely popular book, the book continues to offer an accessible format, bridging the gap between theory and practice, and presenting a variety of perspectives: historical, economic, political, and international. New cases have been added, including more recent older cases (such as Cesarini v. United States), and new chapters have been included on Public and Private Sphere, Debt, Economic Substance, and Law and Poverty.

Federal Income Taxation

Author: Marvin A. Chirelstein
Publisher:
ISBN: 1599419378
Release Date: 2012
Genre: Law

Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.

Criminal Procedures

Author: Marc L. Miller
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454895244
Release Date: 2017-08-17
Genre: Law

Criminal Procedures: Cases, Statutes, and Executive Materials 2017 Supplement

Federal Income Taxation

Author: Richard Schmalbeck
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454860730
Release Date: 2015-02-20
Genre: Law

Unique in its structure, Federal Income Taxation,4E , presents core materials that cover the basics of tax law and then offers "cells" at the end of the book 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, feature notes and questions that 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 theory to specific situations. Key Features: Thoroughly updated with the latest tax legislation Updated rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions, based on the IRS revenue procedure

Examples Explanations for Federal Income Tax

Author: Katherine Pratt
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454849568
Release Date: 2014-07-23
Genre: Law

A favorite among successful students, and often recommended by professors, the unique Examples & Explanations series gives you extremely clear introductions to concepts followed by realistic examples that mirror those presented in the classroom throughout the semester. Use at the beginning and midway through the semester to deepen your understanding through clear explanations, corresponding hypothetical fact patterns, and analysis. Then use to study for finals by reviewing the hypotheticals as well as the structure and reasoning behind the accompanying analysis. Designed to complement your casebook, the trusted Examples & Explanations titles get right to the point in a conversational, often humorous style that helps you learn the material each step of the way and prepare for the exam at the end of the course. The unique, time-tested Examples & Explanations series is invaluable to teach yourself the subject from the first day of class until your last review before the final. Each guide: helps you learn new material by working through chapters that explain each topic in simple language challenges your understanding with hypotheticals similar to those presented in class provides valuable opportunity to study for the final by reviewing the hypotheticals as well as the structure and reasoning behind the corresponding analysis quickly gets to the point in conversational style laced with humor remains a favorite among law school students is often recommended by professors who encourage the use of study guides works with ALL the major casebooks, suits any class on a given topic provides an alternative perspective to help you understand your casebook and in-class lectures

Basic Federal Income Taxation

Author: William D. Andrews
Publisher: Aspen Publishers
ISBN: STANFORD:36105060427742
Release Date: 1999
Genre: Law

When a casebook maintains its popularity edition after edition, as Andrews' has, you know it has proven its effectiveness. for an intelligent overview of basix taxation, there is still no better source than Basic Federal Income Taxation, now in its Fifth Edition. You'll find the features that have made the casebook so successful: author William Andrews is a leading scholar in tax law thoughtful presentation that goes beyond drilling students on IRC provisions by offering cases, notes, problems, and policy approaches to give students a solid conceptual foundation, no matter how the Code changes interesting cases that capture student attention and enliven instructors' presentation in-depth coverage of a broad range of topics, including capital gains in a trimmer, more focused book. Basic Federal Income Taxation, Fifth Edition, now offers: coverage of new Code provisions and cases a completely rewritten section on capital gains, in light of the reemergence of this issue an engrossing preview of new tax proposals being debated, such as the flat tax, and what would be involved in revamping the current Code a more concise text with a sharper focus on the material

Law Medicine and Medical Technology Cases and Materials

Author: Lars Noah
Publisher: Foundation Press
ISBN: 1634599403
Release Date: 2016-12-02
Genre:

Five years after publication of the third edition, and reflecting the dynamic nature of the pharmaceutical and medical device industries (as well as the many different areas of law that pertain to the management of these medical technologies), the Fourth Edition incorporates the latest legislative, regulatory, and judicial developments, describes recent scientific advances, and excerpts or references new scholarly contributions to this broad field (the wealth of citations should facilitate use in a seminar setting). Measured by volume, more than 20% of the previous edition has been replaced with new material. The latest edition retains the same basic thematic approach and modular structure of the original, which allows instructors to pick and choose the materials to cover based on their own tastes and areas of expertise.

Showdown at Gucci Gulch

Author: Alan Murray
Publisher: Vintage
ISBN: 9780307761743
Release Date: 2010-12-22
Genre: Political Science

The Tax Reform Act of 1986 was the single most sweeping change in the history of America's income tax. It was also the best political and economic story of its time. Here, in the anecdotal style of The Making of the President, two Wall Street Journal reporters provide the first complete picture of how this tax revolution went from an improbable dream to a widely hailed reality. From the Trade Paperback edition.