Selected Federal Taxation Statutes And Regulations

Author: Daniel Lathrope
Publisher: West Academic Publishing
ISBN: 1634604342
Size: 15.66 MB
Format: PDF, ePub, Docs
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This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information 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 2015, including the changes made by The Protecting Americans from Tax Hikes Act of 2015 and the Consolidated Appropriations Act (Pub. L. No. 114-113). IRS regulations are updated and the inflation-adjusted items for 2016 are included (Revenue Procedure 2015-53, Revenue Procedure 2015-30, Revenue Procedure 2016-14, Notice 2015-75, and Notice 2016-1). This title includes lifetime, downloadable access to an eBook.

Fundamentals Of Federal Income Taxation

Author: James Freeland
Publisher: Foundation Press
ISBN: 163460315X
Size: 19.87 MB
Format: PDF, ePub, Docs
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This title is a part of our CasebookPlusâ,,¢ offering as ISBN 9781634608886. Learn more at CasebookPlus.com. Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the bookâe(tm)s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113). The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuitâe(tm)s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions. The Text is accompanied by an extensive Teachers' Manual containing answers to the problems, comments on cases not contained in the text, and suggestions on teaching the course.

Federal Income Taxation

Author: Richard Schmalbeck
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454860730
Size: 16.20 MB
Format: PDF, ePub
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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

Federal Income Tax

Author: Samuel A. Donaldson
Publisher: West Academic Publishing
ISBN: 0314198830
Size: 10.38 MB
Format: PDF, ePub, Docs
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Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. Like other titles in the Interactive Casebook series, the accompanying electronic version gives students immediate access to the full text of cited cases, statutes, articles, and other materials in the Westlaw database. It also contains hundreds of links to relevant videos, photos, articles, audio clips, and other sources that help make the subject come alive for students. The electronic version also allows for immediate content updates, easing the burden on instructors to prepare supplemental material.

Federal Income Tax

Author: Douglas Kahn
Publisher: Foundation Press
ISBN: 1609304578
Size: 20.22 MB
Format: PDF
View: 39

This book is designed for students taking a course in federal income tax, or for students in an advanced tax course who seek an explanation of an area in the basic income tax system that they had not learned or had forgotten. The authors provide clear concise explanations of the tax principles that underlie the tax system. For example, the doctrines of anticipatory assignment of income, anticipation of income, realization and nonrecognition are discussed in detail. Other important concepts such as substance versus form, economic substance, and the recission doctrine are explained. While the book does not discuss every statutory provision of the Code, many are examined and explained. For example, the operation of the capital gains provisions, the quasi-capital asset provision of section 1231, the medical expense provision, the nonrecognition provisions of sections 108, 1031 and 1033 are examined in detail. Not only is section 108 examined, but the larger topic of cancellation of indebtedness is discussed. The authors devote significant attention to sections 1031 and 1033 because those provisions are typical of nonrecognition statutes and prepare a student for the complex nonrecognition provisions the student will encounter in an advanced tax course. Depreciation and recapture of depreciation are examined in detail and their underlying principles are described. In addition to textual discussion of statutes and basic tax concepts and principles, the authors have provided a number of illustrations to show how the various provisions of the Code operate. There is discussion of the tax policies that underlie statutory provisions and how the knowledge of those policies can help arrive at a proper construction and application of the statutes.