fundamentals of federal income taxation university casebook series

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Fundamentals Of Federal Income Taxation

Author : James Freeland
ISBN : 163460315X
Genre : Income tax
File Size : 23. 88 MB
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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.

Fundamentals Of Federal Income Taxation

Author : James J. Freeland
ISBN : 1609303571
Genre : Law
File Size : 24. 82 MB
Format : PDF
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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 Seventeenth 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 American Taxpayer Relief Act of 2012 (Pub. L. 112-240). The new edition contains coverage of revised tax rates, changes in the cost recovery system (§§ 179 and 168(k)), revised regulations on capitalization, extension of expiring tax provisions, restoration of indirect rate increases through the phase out of itemized deductions and personal exemptions, and the new Medicare tax on unearned income (§ 1411). 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.

Fundamentals Of Federal Income Taxation

Author : James J. Freeland
ISBN : STANFORD:36105063594530
Genre : Law
File Size : 34. 71 MB
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Part of the University Casebook Series?, Fundamentals of Federal Income Taxation provides detailed information on federal income taxation, with selected cases and expanded coverage of capitalization issues. The revised and updated thirteenth edition covers the Jobs and Growth Tax Relief Reconciliation Act of 2003, including reduction in tax rates for individuals, accelerated marriage penalty relief, reduction in the capital gains rate, new rates on qualified dividend income, increased additional depreciation under Section 168(k), and liberalization of Section 179 bonus depreciation. The casebook also contains new problems and discussion of capitalization rules, such as gains on principal residences under Section 121, tax benefits of higher education, retirement programs, and capital gains and losses reflecting amendments to Section 1(h).

Cases And Materials On Fundamentals Of Federal Income Taxation

Author : James J. Freeland
ISBN : STANFORD:36105043678239
Genre : Law
File Size : 44. 37 MB
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Federal Income Taxation

Author : Michael J. Graetz
ISBN : 1609301838
Genre : Law
File Size : 45. 99 MB
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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
ISBN : 1640209557
Genre :
File Size : 25. 61 MB
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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

Author : Stephen Schwarz
ISBN : 1609300696
Genre : Law
File Size : 32. 22 MB
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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 Tax

Author : Martin B. Dickinson
ISBN : 0808018639
Genre : Business & Economics
File Size : 70. 30 MB
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CCH's Federal Income Tax: Code and Regulations--Selected Sections provides a selection of the Internal Revenue Code and Treasury Regulations pertaining to income tax. This popular volume reflects the collective judgment of seven distinguished tax teachers and provides an effective mix of official materials for individual and business undergraduate and graduate tax courses offered in law and business schools. It provides in one volume, the provisions most commonly addressed in income tax courses The book's highly readable 7-1/2" x 10" oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.

Fundamentals Of Federal Income Taxation Revised Teacher S Manual

Author : James J. Freeland
ISBN : 0882776681
Genre : Income tax
File Size : 81. 42 MB
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Federal Income Taxation

Author : Richard Schmalbeck
ISBN : 9781454860730
Genre : Law
File Size : 42. 93 MB
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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

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