Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

Get Book

Book Description

Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

Get Book

Book Description


Current Problems in Federal Taxation: Expense deductions of corporations

Current Problems in Federal Taxation: Expense deductions of corporations PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 21

Get Book

Book Description


Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers PDF Author: Stephanie J. Willbanks
Publisher: Aspen Publishing
ISBN:
Category : Law
Languages : en
Pages : 772

Get Book

Book Description
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 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 an estate planning course. New to the 5th Edition: Alyssa A. DiRusso joins as a co-author, bringing her background in high-net-worth practice and in-house fiduciary administration to broaden the book’s perspective. A new introduction to gratuitous transfers in Chapter 1. More detailed analysis of defined value clauses in Chapter 3. A new section on taxation of nonprofit organizations in Chapter 14. New cases throughout the book. Updated values and computations. Professors and students will benefit from: Organization – the book is organized by the three different transfer taxes and by IRC section. Flexibility – the text, cases, and problems allow a focus on statutory construction, planning, or policy. Focus on basics – the book is adaptable to a two- or three-credit transfer tax course, to supplement an estate planning course, or for an LLM course. Detailed textual explanations with references to current cases and administrative rulings—but they also provide historical context and development. Problems that focus on discrete issues to build a solid foundation. Edited cases that focus on fundamentals.

Federal Taxation of Wealth Transfers

Federal Taxation of Wealth Transfers PDF Author: Stephanie J. Willbanks
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 584

Get Book

Book Description
If you want to take a problem approach to estate and gift taxation, be sure to consider this new casebook. Federal Taxation of Wealth Transfers emphasizes planning and integrates problems with statutes, regulation cases and administrative regulations to create a teachable, accessible casebook. Instructors will appreciate the casebookiquest;s logical, flexible organization: Begins with general introductory chapters covering history and policy, income tax issues, and valuation and calculation of the tax. Discrete sections address gift tax, estate tax, deductions and credits, and generation-skipping tax. Each part of the book is self contained for easy reorganization to fit various teaching approaches. the author encourages student comprehension: Ample textual material puts the cases and problems in context. Problems have been extensively class-tested for effectiveness. Emphasis on problem-solving, statutory construction, and policy analysis skills. the casebook is the ideal length for a three-credit basic wealth transfer tax class. Problems foster discussion not only of rules, but also of policy and planning issues. an in-depth Teacher's Manual includes analysis of the cases and problems. For a modern exposition of the full range of tax implications involved in the transfer of wealth, turn to Federal Taxation of Wealth Transfers: Cases and Problems .

The Fundamentals of Federal Taxation

The Fundamentals of Federal Taxation PDF Author: John A. Miller
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 640

Get Book

Book Description
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.

Current Problems in Federal Taxation

Current Problems in Federal Taxation PDF Author: Practising Law Institute, New York
Publisher:
ISBN:
Category : United States
Languages : en
Pages :

Get Book

Book Description


Current Problems in Federal Taxation: Tax planning

Current Problems in Federal Taxation: Tax planning PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 0

Get Book

Book Description


A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

Get Book

Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

Get Book

Book Description


Budget Options

Budget Options PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 300

Get Book

Book Description