Taxation of Individual Income

  • Filename: taxation-of-individual-income.
  • ISBN: 082050422X
  • Release Date: 1992
  • Number of pages:
  • Author: J. Martin Burke
  • Publisher:



This new edition continues the format of prior editions, which has been widely popular with professors & students of tax law. This casebook employs a unique problem method, which has proved to be a most effective, challenging & satisfying way to study the federal income taxation of individuals. Rather than providing all the answers, Taxation of Individual Income requires students to make conclusions on their own about tax law on the basis of the materials provided. It thus provides excellent training for students who in practice will be required to independently analyze facts & synthesize rules & concepts. An important & distinguishing feature of this casebook is the detailed overview included in each chapter. The overview, as its name suggests, provides the students with a helpful synopsis of the specific areas of the law addressed by the chapter. The overview is followed by selected cases, administrative rulings, & legislative history excerpts. After reading all of these materials, students can then return to the beginning of the chapter, attempt to resolve the problems, & conduct a self-assessment of their understanding of the issues & concepts.

Understanding Federal Income Taxation

  • Filename: understanding-federal-income-taxation.
  • ISBN: 9780327183051
  • Release Date: 2013-03-22
  • Number of pages: 721
  • Author: J. Martin Burke
  • Publisher: LexisNexis



This Understanding treatise is designed to supplement any federal income taxation casebook. Divided into five distinct sections, Understanding Federal Income Taxation addresses in detail the fundamental questions raised in individual income tax courses: • What items of economic income or gain will be includable in gross income? • What items of expense will be allowable as deductions? • When must items of income and deduction be reported? • Who is the taxpayer, i.e., who will be taxed on the income and who is entitled to the deductions? • What is the character of the items of income and loss? Each section contains helpful overviews of all relevant topics. Throughout the overviews, the authors include numerous concrete examples demonstrating the application of specific concepts, statutes, regulations, and cases. In addition, each overview contains synopses of leading cases.

Taxation Individual Income

  • Filename: taxation-individual-income.
  • ISBN: 9780735571815
  • Release Date: 2008-04
  • Number of pages: 155
  • Author: Casenotes
  • Publisher: Aspen Publishers Online



After your casebook, Casenote Legal Briefs will be your most important reference source for the entire semester. It is the most popular legal briefs series available, with over 140 titles, and is relied on by thousands of students for its expert case summaries, comprehensive analysis of concurrences and dissents, as well as of the majority opinion in the briefs. Casenote Legal Briefs Features: Keyed to specific casebooks by title/author Most current briefs available Redesigned for greater student accessibility Sample brief with element descriptions called out Redesigned chapter opener provides rule of law and page number for each brief Quick Course Outline chart included with major titles Revised glossary in dictionary format

South Western Federal Taxation 2016 Individual Income Taxes

  • Filename: south-western-federal-taxation-2016-individual-income-taxes.
  • ISBN: 9781305534018
  • Release Date: 2015-04-02
  • Number of pages: 1152
  • Author: William H. Hoffman
  • Publisher: Cengage Learning



Introduce learners to income tax concepts for the individual and today’s ever-changing tax legislation with the respected SOUTH-WESTERN FEDERAL TAXATION 2016: INDIVIDUAL INCOME TAXES, 39E. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping readers thoroughly grasp individual taxation concepts. This edition reflects the latest tax legislation for individual taxpayers at the time of publication, while continuous online updates keep learning current with additional tax law changes. This edition builds on the book’s proven learning features with clearer new examples, more summaries and meaningful tax scenarios that help clarify concepts sharpen critical-thinking, writing, and research skills. The book’s framework demonstrates how topics relate to one another and to the 1040 form. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

  • Filename: federal-income-taxation-of-corporations-and-stockholders-in-a-nutshell.
  • ISBN: 0314288228
  • Release Date: 2014
  • Number of pages: 480
  • Author: Karen C. Burke
  • Publisher:



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.

Comparative Income Taxation

  • Filename: comparative-income-taxation.
  • ISBN: 9789041132048
  • Release Date: 2010-01
  • Number of pages: 560
  • Author: Hugh J. Ault
  • Publisher: Kluwer Law International



The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Federal Income Tax

  • Filename: federal-income-tax.
  • ISBN: 0808018639
  • Release Date: 2008
  • Number of pages: 2027
  • Author: Martin B. Dickinson
  • Publisher: CCH



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.

Federal Income Taxation

  • Filename: federal-income-taxation.
  • ISBN: 1454809965
  • Release Date: 2012
  • Number of pages: 730
  • Author: Joseph Bankman
  • Publisher: Aspen Law & Business



Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals. Problems interspersed between Notes and Questions help students comprehend the complexity of the material. The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date. An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine. Hallmark features of Federal Income Taxation: Problems interspersed between Notes and Questions Esteemed authorship o Original author Boris Bittker, eminent tax scholar o William A. Klein (retires as of this edition), distinguished reputation in taxation o Bankman, Shaviro and Stark, among the best-known younger tax scholars Unique introduction with insightful historical background and economic analysis Theory and policy integrated throughout Accessible, yet challenging Thoroughly updated, the revised Sixteenth Edition presents: Expansion of successful international comparisons to tax rules in other countries Revised and updated discussion of progressivity against the background of current tax rate debates New discussion of Mayo Foundation for Medical Education and Research v. United States , concerning the degree of judicial deference to Treasury regulations New material on recent codification of the economic substance doctrine

Federal income taxation of individuals

  • Filename: federal-income-taxation-of-individuals.
  • ISBN: UCAL:B4316506
  • Release Date: 1984
  • Number of pages: 615
  • Author: Patricia Ann Metzer
  • Publisher:



This volume reflects changes in the law caused by the Economic Recovery Tax Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Installment Sales Revision Act of 1980, the Subchapter S Revision Act of 1982, the Technical Corrections Act of 1982, the Interest and Dividend Compliance Act of 1983 and other relevant statutes.

Taxation Individual Income

  • Filename: taxation-individual-income.
  • ISBN: 9780735571815
  • Release Date: 2008-04
  • Number of pages: 155
  • Author: Casenotes
  • Publisher: Aspen Publishers Online



After your casebook, Casenote Legal Briefs will be your most important reference source for the entire semester. It is the most popular legal briefs series available, with over 140 titles, and is relied on by thousands of students for its expert case summaries, comprehensive analysis of concurrences and dissents, as well as of the majority opinion in the briefs. Casenote Legal Briefs Features: Keyed to specific casebooks by title/author Most current briefs available Redesigned for greater student accessibility Sample brief with element descriptions called out Redesigned chapter opener provides rule of law and page number for each brief Quick Course Outline chart included with major titles Revised glossary in dictionary format

Taxation of Individual Retirement Accounts

  • Filename: taxation-of-individual-retirement-accounts.
  • ISBN: 0808020013
  • Release Date: 2009-04-01
  • Number of pages: 1160
  • Author: David J. Cartano
  • Publisher: CCH



Taxation of Individual Retirement Accounts comprehensively analyzes all the tax laws applicable to individual retirement accounts. The first part of the book discusses the 15 different types of IRAs, including the four most recent types authorized by the tax laws: the Roth IRA, the education IRA, the SIMPLE IRA, and the deemed IRA. The second part discusses the various areas of tax law relating to the operation and administration of an IRA. There is a separate chapter on each area of the tax law. The third part of the book deals with taxation of distributions from an IRA, including premature distributions, minimum distributions during lifetime and after death, withholding taxes, and estate taxes. It also deals with the tax rules applicable to the different types of the beneficiaries receiving distributions from an IRA, including foreign beneficiaries, charitable beneficiaries, trust beneficiaries, estate beneficiaries, spouse and nonspouse beneficiaries, and individual and non-individual beneficiaries.

South Western Federal Taxation 2009 Individual Income Taxes

  • Filename: south-western-federal-taxation-2009-individual-income-taxes.
  • ISBN: 9780324660203
  • Release Date: 2008-04-08
  • Number of pages: 1056
  • Author: William Hoffman
  • Publisher: Cengage Learning



Delivering the most thorough coverage available on individual taxation, the 2009 edition of SOUTH-WESTERN FEDERAL TAXATION: INDIVIDUAL INCOME TAXES remains the most effective text for helping students master the ever-changing Individual Tax Code. Its accessible, comprehensive, and authoritative presentation covers all major developments in federal income taxation -- complete with relevant, real-world examples. With simple modification, it also can be used in a survey course for federal taxation. SOUTH-WESTERN FEDERAL TAXATION continues its longstanding emphasis on the importance of careful tax planning and its strong coverage of how taxation is affected by international concerns. Internet exercises tied directly to chapter research cases give students hands-on experience using online resources to solve tax issues. H&R Block's TaxCut software comes with each new copy of this text to provide your students with an additional tax preparation tool! Thomson/RIA's Checkpoint, Student Edition is available as an optional bundle! Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

South Western Federal Taxation 2010 Individual Income Taxes

  • Filename: south-western-federal-taxation-2010-individual-income-taxes.
  • ISBN: 9780324828658
  • Release Date: 2009-04-16
  • Number of pages: 1080
  • Author: William Hoffman
  • Publisher: Cengage Learning



Packed with new Big Picture tax scenarios and new What-If? case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: INDIVIDUAL INCOME TAXES remains the most effective text for helping students master detailed tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, this text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. INDIVIDUAL INCOME TAXES offers readers many opportunities to sharpen critical-thinking and writing skills. A new chapter-opening feature, the Tax Formula Framework for Individuals, provides a unique, organizational framework so that students can understand how chapter topics relate to the 1040 form. Internet exercises are tied directly to chapter research cases in the text to give students hands-on experience using online resources to solve tax issues. H&R Block's TaxCut software and Checkpoint from Thomson Reuters come with each new copy of this text to give your students professional experience with leading software! The 2010 edition has been fully updated to include the American Recovery and Reinvestment Act of 2009. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

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