Author: Camilla E. Watson
Publisher: West Academic Publishing
ISBN: 9780314252326
Category : Tax administration and procedure
Languages : en
Pages : 0
Get Book Here
Book Description
This book serves as an introductory or supplemental teaching tool on the federal tax system. It can be used for a variety of course or seminar topics, including civil tax practice, criminal tax practice and procedure, and tax ethics.
Author: Leandra Lederman
Publisher: LexisNexis/Matthew Bender
ISBN: 9781422422632
Category : Tax administration and procedure
Languages : en
Pages : 0
Get Book Here
Book Description
To access the 2015-16 Supplement to this text, click here. To access the 2016 Letter Update to the Supplement, click here. This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book. Suitable for J.D. or LL.M. students, or for use in a tax clinic. This edition contains new chapters on summons enforcement, the U.S. Tax Court, the collection due process procedures, "innocent spouse" relief, and ethics issues. Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.
Author: Daniel L. Simmons
Publisher:
ISBN: 9781609302641
Category : Income tax
Languages : en
Pages : 0
Get Book Here
Book Description
Hardbound - New, hardbound print book.
Author: United States. Department of Justice
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720
Get Book Here
Book Description
Author: Sean M. Akins
Publisher: American Bar Association Tax Section
ISBN: 9781639050123
Category : Law
Languages : en
Pages : 0
Get Book Here
Book Description
Designed to cover every aspect of a United States Tax Court case from start to finish, Litigating a Case in Tax Court provides detailed guidance and tips on the Tax Court process in an easy-to-read and easy-to-use paper format with an online portal for accessing many sample documents that practitioners can use.
Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
Get Book Here
Book Description
Author: Gerald A. Kafka
Publisher:
ISBN:
Category : Tax protests and appeals
Languages : en
Pages : 1194
Get Book Here
Book Description
Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1560
Get Book Here
Book Description
Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1014
Get Book Here
Book Description
Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Get Book Here
Book Description
