- Filename: taxation-of-individual-income.
- ISBN: 1632824426
- Release Date: 2015-07
- Number of pages: 1133
- Author: J. Martin Burke
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.
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
Master complex tax concepts and gain an understanding of today’s ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2016: COMPREHENSIVE VOLUME, 39E. Renowned for its understandable and time-tested presentation, this comprehensive book remains the most effective solution for helping you thoroughly understand individual taxation, C corporations, taxes on financial statements, and flow-through This 2016 edition offers even more coverage of tax planning. You’ll find the latest tax legislation for both individual taxpayers and corporations, as of publication. Proven learning features, such as additional “Big Picture” examples, memorable tax scenarios, and “What If?” case variations, clarify concepts. Readers discover numerous opportunities to sharpen skills in critical-thinking, writing, and online research that are important for career success as a tax practitioner. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
This text takes a straightforward, application-oriented approach to learning individual tax. Long-standing rules are set forth in a concise manner and paired with examples to promote clarity. Real-life stories give context and depth to the material. From this solid foundation, students are asked to apply the rules in a simple setting, assuring they understand the basics. Then, they are challenged to apply the rules in more complex, interesting, and thought-provoking settings, encouraging them to engage in critical thinking. Through this approach, students develop both an understanding of tax and the analytical skills necessary to apply that knowledge.
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.
Now today's future and current professionals can master corporate tax concepts and today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2017: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 40E. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping today's learners thoroughly grasp information critical to the tax preparer, such as C corporations, flow-through entities, taxes on financial statements, and tax planning. The 2017 edition reflects the latest tax legislation at publication. Proven learning features with clear examples, summaries and meaningful tax scenarios help clarify concepts and sharpen critical-thinking, writing, and research skills. Trust SOUTH-WESTERN FEDERAL TAXATION 2017: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 40E for the most thorough coverage of taxation concepts today. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
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.
Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. And by ceding financial control to the states, localities have ceded political control over their affairs. In tandem, local governments are losing control over property tax, their most stable and reliable source of revenue. In Local Tax Policy, David Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-maligned instrument. The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.
A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.
The Fifth Edition of Introduction to Taxation was originally published as Fundamentals of Federal Income Tax Law. In writing this book, the author was guided by a view that as income tax law becomes increasingly complex the best approach to its teaching is to return to basics. Thus, Part I contains a concise treatment of federal income tax law focuses on the fundamentals. References throughout to supplementary materials allow for more in-depth exploration of issues. The Fifth Edition contains more than 25 notes about statutory interpretation, reflecting that tax law is an ideal vehicle for statutory interpretation. The materials also convey two key points about the legislative process as it pertains to tax law: (a) tax law is not static, but is ever changing; and (b) tax law is strongly influenced by special interest group pressures on our legislative body. The name change for the book reflects the addition of Part II which allows professors to expand an introductory course to include survey materials on taxes other than the federal income tax. Part II addresses property taxes, the estate and gift tax, the social security payroll tax, the taxation of trusts and estates, corporate taxation, international tax issues, and multistate taxation. Thus, this Fifth Edition is structured to cover the following material: Part I: Income Tax • Basic Concepts • Personal Consumption and Business Expenses • Savings • Limits on Deductions • The Alternative Minimum Tax • Appreciation • Timing Part II: Taxes Other Than Individual Income Taxes • Taxation of Property • Payroll Taxes • Taxes on Consumption • Entity Taxation • Multi-Jurisdictional Issues
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.