Tax Procedure and Tax Fraud in a Nutshell

Author: Camilla E. Watson
Publisher: West Group
ISBN: 0314146466
Release Date: 2006-01-01
Genre: Law

Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Tax Procedure and Tax Fraud in a Nutshell

Author: Camilla Watson
Publisher: West Academic Publishing
ISBN: 1634599322
Release Date: 2016-03-10
Genre:

Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.

Federal Tax Procedures for Attorneys

Author: W. Patrick Cantrell
Publisher:
ISBN: 1634252594
Release Date: 2016-12-01
Genre: Business & Economics

Experienced tax lawyers, those new to tax law, and businesspeople will each benefit from this accessible book that provides a nuts-and-bolts approach in solving specific problems that arise in everyday tax practice. The author, who is both a CPA and an attorney, provides insight and practical tips on all aspects of federal tax controversies, from audit (examination) through the administrative appeals process and subsequent litigation, and on to collection (enforcement) issues. Presenting the book s material in a useful outline format, the author deals primarily with the Internal Revenue Code sections 6000 to 9000."

Federal Income Taxation of Partners and Partnerships in a Nutshell

Author: Karen Burke
Publisher: West Academic Publishing
ISBN: 1634607120
Release Date: 2016-12-24
Genre:

This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.

Tax Stories

Author: Paul L. Caron
Publisher:
ISBN: 1599415917
Release Date: 2009
Genre: Law

This book explores the historical contexts of seminal U.S. Supreme court federal income tax cases and the role they continue to play in our current tax law. Each of the chapters sets forth the social, factual, and legal background of the case and discusses various court proceedings and judicial opinions.The Foundation Press Law Stories Series brings landmark cases to life by telling the true, never-before-heard stories behind the cases. Editor Paul Caron and the general editors of each edition discuss the immediate impact of cases and document the continuing importance of the cases in shaping the law.

International Taxation in a Nutshell

Author: Richard Doernberg
Publisher: West Academic Publishing
ISBN: 1628105550
Release Date: 2015-12-18
Genre:

This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

The Law of Tax exempt Organizations in a Nutshell

Author: Scott A. Taylor
Publisher: West Academic Publishing
ISBN: 0314262342
Release Date: 2011
Genre: Law

This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this nutshell will be a valuable introduction to nonprofit professionals needing a concise overview of the legal problems that nonprofit organizations routinely face.

Federal Estate and Gift Taxation in a Nutshell

Author: John K. McNulty
Publisher:
ISBN: STANFORD:36105061117078
Release Date: 1994-01-01
Genre: Generation-skipping transfer tax

Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Taxing Democracy

Author: Valerie Braithwaite
Publisher: Routledge
ISBN: 9781351895965
Release Date: 2017-03-02
Genre: Business & Economics

The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

Federal Income Taxation of Individuals in a Nutshell

Author: John K. McNulty
Publisher: West Academic
ISBN: 031492700X
Release Date: 2012
Genre: Law

How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Federal Tax Research

Author: Gail Levin Richmond
Publisher: Foundation Press
ISBN: 1609304748
Release Date: 2014-07-06
Genre: Law

The Ninth Edition features expanded coverage of electronic sources, both subscription-based (such as Westlaw, LexisNexis, Checkpoint, CCH IntelliConnect, and HeinOnline) and those available without charge (particularly those provided by the government). It discusses factors to be considered in deciding between print and online research; chapters discussing primary sources illustrate several online sources for finding these materials.This book devotes considerable space to publicly available IRS documents and legislative history materials. The introductory materials illustrate solving a research problem, and there are updated problems for students to solve throughout the text. The Ninth Edition expands the number of illustrations that complement its textual discussions. A teacher's manual will be available.

State and Local Taxation and Finance in a Nutshell

Author: M. David Gelfand
Publisher: West Academic
ISBN: 0314183876
Release Date: 2007
Genre: Law

This nutshell is a fully updated summary of state and federal laws that pertain to public finance and taxation. It is a valuable supplement to law school courses on local government law and state and municipal finance, as well as course offerings on these topics in schools of business and public policy. The nutshell places the technical legal rules it considers in the context of the broader public policy issues that those rules raise. It focuses on several past fiscal crises as a catalyst for, as well as a source of, doctrinal changes in these areas of the law."