Fundamentals of Federal Income Taxation

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 8987

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 Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

Fundamentals of Partnership Taxation

Cases and Materials

Author: Stephen Schwarz,Stephen A. Lind,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: 9781609300692

Category: Law

Page: 473

View: 7585

The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers

Federal Income Taxation

Author: William A. Klein,Joseph Bankman,Daniel N. Shaviro

Publisher: Aspen Law & Business

ISBN: 9780735558878

Category: Law

Page: 777

View: 7681

This accessible yet challenging casebook features distinguished authorship, an approach that integrates theory and policy throughout, and pedagogy that includes problems interspersed among notes and questions. What distinguishes Federal Income Taxation from the competition? excellent problems a unique introduction that provides insightful historical background and some economic analysis balance of theory and policy integrated throughout the text excellent Teacher's Manual Changes for the 14th Edition feature: Recent developments in taxation, including: health insurance the special rate for dividends tax treatment of stock options the deduction for medical expenses and its effects new Health Savings Account provisions and their intended effects new definitions of "dependents," "qualifying relatives," etc. Description of Section 529 "qualified tuition programs" Revenue Ruling 2004-18 (deduction for costs to clean up land with hazardous waste) New Circular 230 rules for tax shelter opinions Revised AMT discussion New cases incorporated in the main text and notes: King v. Commissioner (dependency exemption issue for divorced couple with a written declaration; good classroom facts and good opportunity to examine Code provision) Discussion of Banks v. Commissioner (attorney fees included in client's income) and PLR 200518017 (fees in opt-out class action not included in income of members of class) Churchill Downs, Inc. v. Commissioner (application of the 50 percent limitation on deduction of entertainment expenses; nice facts and interesting legal issues) Revised Note on INDOPCO, Inc. v. Commissioner and the new regulations Discussion of Coltec Industries v. United States ("economic substance" doctrine as does not trump Code language) Discussion and questions about United States v. Maginnis (rejecting taxpayer claim that sale for lump sum of right to annual lottery payments should give rise to capital gain) Revised Teacher's Manual with updated sample Syllabi and Transition Guide An author website to support classroom instruction using this title is available at www.aspenlawschool.com/klein_federaltax14

Federal Income Taxation

Author: Richard Schmalbeck,Lawrence Zelenak,Sarah B. Lawsky

Publisher: Wolters Kluwer Law & Business

ISBN: 1543802907

Category: Law

Page: 984

View: 5614

Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.

Fundamentals of Modern Property Law

Author: Edward Rabin,Roberta Kwall,Craig Arnold,Jeffrey Kwall

Publisher: Foundation Press

ISBN: 9781609303266

Category:

Page: N.A

View: 8994

The Seventh Edition of Fundamentals of Modern Property Law retains the highly successful problem method that has long characterized this landmark casebook: students take on the role of the lawyer in fact-rich hypothetical problems (Assignments) with multiple legal issues. Each Assignment builds students' lawyering skills of analysis and problem solving, as they master the fundamental principles and doctrines of property law. In addition, many Assignments are ideal for instructor-designed simulations of other professional skills, such as client interviewing and counseling, negotiation, oral advocacy, drafting, and objective and persuasive writing. The Seventh Edition continues the book's emphasis on emerging issues of environmental sustainability. The Seventh Edition also provides a comprehensive introduction to Intellectual Property law and emphasizes the art of planning to avoid controversy, in contrast to the typical first year curricular focus on resolving existing controversies.

The Fundamentals of Federal Taxation

Problems and Materials

Author: John A. Miller,Jeffrey A. Maine

Publisher: N.A

ISBN: 9781594600494

Category: Business & Economics

Page: 592

View: 5598

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-one chapters, each of which can readily be covered in one, or occasionally two, class sessions.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. The idea is to give students an appreciation for how the law of taxation connects with everyday events of American life. 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. A teacher?s manual with complete solutions to all the problems will be available.

Fundamentals of Business Enterprise Taxation

Cases and Materials

Author: Stephen Schwarz,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: 9781609300654

Category: Law

Page: 974

View: 8414

Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the fifth edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.

Federal Income Taxation

Principles and Policies

Author: Michael J. Graetz,Deborah H. Schenk

Publisher: Foundation Press

ISBN: 9781609301835

Category: Law

Page: 787

View: 8885

This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

Fundamentals of Federal Income Taxation - Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640209558

Category:

Page: 1115

View: 2825

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 Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

Fundamentals of Federal Estate, Gift, and Generation-skipping Taxes

Cases and Materials

Author: Anne-marie Rhodes

Publisher: West Academic Publishing

ISBN: 9781634607629

Category:

Page: N.A

View: 7092

The goal of this casebook is to present transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough. The taxes are introduced in order of enactment - estate, gift, and GST - underscoring for students how infirmities in one tax can lead to another tax and how understanding tax history can aid in understanding tax. Each of the fifteen chapters begins with an overview of the chapter's main points and materials, and concludes with study problems for students to test their understanding. The core material is case law: lightly-edited cases with extensive notes that are both explanatory and exploratory. Case law, however, is not wholly sufficient. Therefore, this text also incorporates Treasury and private practice perspectives to give a fuller view of tax law today. For example, the book has several examples of trust provisions to illustrate how lawyers translate statutory and regulatory commands into documents for their clients. The casebook is accompanied by a Teacher's Manual.

Nonprofit Organizations, Cases and Materials

Author: James Fishman,Stephen Schwarz,Lloyd Mayer

Publisher: Foundation Press

ISBN: 9781628101959

Category:

Page: N.A

View: 2529

The Fifth Edition of this pioneering casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed set of problems and includes lively notes, questions, and bibliographic references. Highlights of the Fifth Edition include: Coverage of all important developments since the last edition, including new state legislation and case law on nonprofit formation, governance, and donor standing; IRS scrutiny of colleges and universities, nonprofit executive compensation, and commercial activities; final tax regulations on the public charity support tests and supporting organizations; proposed regulations on the exemption requirements for hospitals and program-related investments; and recent antitrust litigation and other lawsuits challenging the NCAA's regulation of college athletes. Reorganized and updated coverage of the limitations on lobbying and political campaign activities of § 501(c)(3) charities; the use and abuse of noncharitable exempt organizations for political activities; and the implications of the Supreme Court's Citizens United decision on the nonprofit sector. Expanded discussion of the emerging forms of hybrid entities used for social enterprises that combine a public benefit mission with the pursuit of profit. A new and more contemporary introductory problem on the choices facing the founders of a nonprofit organization and revised problems on the state law duties of loyalty and care and the federal tax exemption standards for hospitals. A survey of proposed tax reform legislation affecting exempt organizations and the charitable deduction. Pruning of dated materials, minutia, and more tightly-edited cases, notes, and problems.

Federal Income Taxation of Corporations, 3d, 2010 Supplement

Author: Paul R. McDaniel,Martin J. McMahon, Jr.,Daniel L. Simmons

Publisher: Foundation Press

ISBN: 9781599418162

Category: Law

Page: 50

View: 6587

This 2010 supplement updates the casebook, which provides detailed information on federal income taxation of corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of corporations.

Federal Income Taxation of Corporations and Partnerships

Author: Richard L. Doernberg,Howard E. Abrams,Don A. Leatherman

Publisher: Aspen Publishers

ISBN: 9781454824800

Category: Law

Page: 880

View: 1752

This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013

Federal Income Taxation

Author: Paul McDaniel,Martin McMahon, Jr.,Dennis Ventry, Jr.,Daniel Simmons,Bradley Borden

Publisher: Foundation Press

ISBN: 9781609302641

Category:

Page: 1465

View: 4046

This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.

Torts, Cases and Materials

Author: Victor E. Schwartz,Kathryn Kelly,David Partlett

Publisher: Foundation Press

ISBN: 9781609304072

Category:

Page: 1389

View: 5385

Through its excellence in scholarship, clarity, and ease of use, this casebook engages readers in a critical thinking about tort law. It sets forth crisply edited classic tort cases as well as cases reflecting the newest tort law trends. Its authors are a strong combination of respected scholars and those who practice in the subject. The casebook goes beyond judicial decisions and includes key tort-centered legislation and comparative perspectives where relevant. The casebook encourages the reader to understand the law's foundations and debate modern trends within various policy prescriptions. Unbiased in its approach and organized in manageable sections of information, the casebook is a superb tool for productive and stimulating classroom debate. Tort law doctrine and its rationale will come alive for students. The casebook, proven over 13 editions, assures that our students will be effectively guided to embrace the law of torts as a building block for the remainder of law school and a life in the law beyond. This new edition insures that it will maintain its place as the most widely adopted Torts casebook.

The Federal Income Taxation of Corporations, Partnerships, Llcs, and Their Owners

Author: Jeffrey Kwall

Publisher: Foundation Press

ISBN: 9781609303136

Category:

Page: 912

View: 2699

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity by entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Administrative Law

A Contemporary Approach

Author: Andrew Popper,Gwendolyn McKee,Anthony Varona,Mark Niles,Philip Harter,Frank Pasquale

Publisher: West Academic Publishing

ISBN: 9781634598873

Category:

Page: 277

View: 1224

As a part of our CasebookPlus offering, you'llreceive the print book along with lifetime digital access to the eBook.Additionally you'll receive 12-month online access to the Learning Librarywhich includes quizzes tied specifically to your book, an outline starter anddigital access to leading study aids in that subject and the Gilbert®Law Dictionary. The included study aids are Administrative Law and Processin a Nutshell, Administrative Law Concepts and Insights and an AdministrativeLaw Concise Hornbook. The redemption code will be shipped to you with the book. Since 2010, the Court has been busy clarifying, expanding, modifying, and redefining fundamental components of administrative law. This new edition presents 13 of these cases and 200 other notes bringing students and faculty up-to-date in this dynamic field. Tucked within the core of the traditional curricular structure are King (the Affordable Care Act),Obergefell (same-sex marriage), Free Enterprise Fund (yet another case on presidential removal power), Canning (recess appointments), Mack Truck (good cause exception),Arlington (the capacity of agencies to define their authority), Stern (on non-Article III courts) and much more. The result is a readable and straightforward casebook, coupled with hundreds of summary boxes and hypotheticals.