Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 234

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Book Description

Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 906

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Book Description

Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860421
Category : Law
Languages : en
Pages : 679

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Book Description
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems

Author: J. Martin Burke
Publisher:
ISBN: 9780769852829
Category : Income tax
Languages : en
Pages : 0

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Book Description
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.

Author: Richard A. Westin
Publisher: Aspen Publishers
ISBN:
Category : Law
Languages : en
Pages : 952

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Book Description
This accessible casebook combines a strong problems approach with a sufficient level of policy considerations to provide a coherent structure for understanding the law. Designed to facilitate teaching and learning, Basic Federal Incom Taxation uses text, tightly-edited cases, and problems to drive the exploration of the fieldcovers all the major topics of basic Federal Income Taxation in a concise presentationoffers an outstanding group of problems brief ones to test understanding and more in-depth ones to engagedeftly integrates policy issues and tax procedure to enlighten, instead of overwhelming is organized for readability, each major heading is followed by references to the associated Code and regulationsfacilitates case analysis through explanatory text that introduces the factual context for most cases, as well as notes after the casessupplies basic background on financial theory, such as discounting, cash flows, and internal rates of return and original issue discountincludes a glossary of terms at the end of the book The casebook prepares for practice by: discussing the rules of practice before the IRS offering practical advice regarding the appropriate level of aggressiveness when representing a taxpayerpresenting examples of primary tax forms filed by individualsproviding selected examples from different countries to awaken interest in comparative law

Author: Daniel L. Simmons
Publisher:
ISBN: 9781609302641
Category : Income tax
Languages : en
Pages : 0

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Book Description
Hardbound - New, hardbound print book.

Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112

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Book Description

Author: William A. Klein
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 148

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Book Description

Author: Joseph Bankman
Publisher: Aspen Publishers
ISBN:
Category : Law
Languages : en
Pages : 612

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Book Description
Discover a superb way to help your students master basic tax rules and concepts...BASIC FEDERAL INCOME TAX: Examples and Explanations by Joseph Bankman, Thomas Griffith, and Katherine Pratt.As part of the successful Examples & Explanations Series, this study guide combines clear accessible text with analytical problems and explanations to allow students to test and reinforce their understanding of the material. The authors take a building-clock approach to teaching federal income tax, beginning with basic True-False questions and moving to more complex examples. Other useful features include: through textual explanations helpful summaries of each topic covered questions that drive students to read the Internal Revenue Code of Treasury Regulation sections assigned For The topic sample law exams, with suggested answers, that give students an opportunity to answer more complex questionsClassroom-tested for several years, many of the materials in this excellent study said have been assigned, recommended, or made available to students at UCLA, Capitol, NYU, USC, Loyola, Miami, Stanford, and elsewhere.Use this proven tool to give your students a greater foundation for grasping the basic rules and concepts covered in the the introductory tax course. Adopt or recommend FEDERAL INCOME TAX: Examples and Explanations.

Author: Jeffrey A. Maine
Publisher: West Academic Publishing
ISBN: 9780314268990
Category : Federal Income Tax
Languages : en
Pages : 0

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Book Description
Softbound - New, softbound print book.