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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.
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
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The purchase of this ebook edition does not entitle you to receive access to the Connected eBook with Study Center on CasebookConnect. You will need to purchase a new print book to get access to the full experience, including: lifetime access to the online ebook with highlight, annotation, and search capabilities; practice questions from your favorite study aids; an outline tool and other helpful resources. This Second Edition of Federal Income Taxation in Focus joins the celebrated CasebookConnect platform and continues the tradition of preparing students for both the rigors of sophisticated tax practice and the challenge of advanced study in federal tax law. Drafted with the initiate in mind, Federal Income Taxation in Focus employs careful organization, engaging visual enhancements, and student-friendly exposition to communicate both foundational concepts & rules and highly technical refinements. Given the practice-based pedagogy of the Focus Casebook series, this text exposes students to a wide range of IRS pronouncements, and facilitates immediate and frequent application of cases, statutes, and regulations to new fact scenarios. By requiring completion of select Federal Income Taxation in Practice exercises, professors can enrich their students’ learning experience and, as appropriate, assist those students who must satisfy practice-oriented writing requirements. Professors looking to further buttress practice readiness may rely on materials that address federal tax research, as well as those related to tax controversy and litigation (e.g., audits, assessment, protests, IRS appeals, IDRs, administrative summons, 30-day and 90-day letters, closing agreements, offers in compromise, and more). New to the Second Edition: Expanded discussion of the Child Tax Credit and the Earned Income Tax Credit (with visually-depicted data from the Tax Policy Center) Several recent cases, including authorities addressing the insolvency exception and taxpayer “assets,” disability discrimination with collateral physical injury, “actual receipt” by taxpayers suffering with dementia, and #MeToo-related problems and concerns as they intersect with established tax law New exhibits from the Congressional Budget Office, Statista.Com, and the Tax Policy Center, all of which facilitate discussion of a wide range of topics (including critical tax theory) IRS pronouncements concerning the treatment of employer-provided cell phones as well as the treatment of business meals and entertainment under § 274 in the wake of the Tax Cuts and Jobs Act Doctrinal regulars, including Kenan v. Commissioner, Wolder v. Commissioner, and a tightly-edited and readily-accessible version of Crane v. Commissioner (with follow-up discussion of the clarification provided by Commissioner v. Tufts) Both the 2020 IRS Form 1040 of President Joe Biden and First Lady Dr. Jill Biden and the 2020 IRS Form 1040 (Schedule A) of Vice-President Kamala Harris and Second Gentleman Douglas Emhoff (highlighting the impact of the SALT deduction restriction) Several new comics to entertain and amuse both students and professors! Professors and students will benefit from: An exceptionally-clear writing style (consistently generating high praise from students at several law schools) Key Statutory and Regulatory Provisions in each chapter (providing highly-focused direction with respect to which Code subsections and Treasury Regulations students need to read) Rich visual content for a host of topics that not only facilitates mastery of complex Code-based rules, but also places the subject matter in context and engages student interest, including the evolution of marginal tax rates, deficit-reduction options, student loan debt, home ownership in general (and by race), charitable donations, health care crowdfunding, legalization of marijuana use, extraordinary divorce settlements, capital asset holdings by demographic, and more. A consciously modern, 21st century approach to rendering the classic tax casebook, including a refreshing infusion of authorities handed down after the year 2000 A carefully-organized and logical presentation of concepts that ensures that students have the necessary substantive foundation for understanding new material Cases, problems, and pronouncements that reflect the rich diversity of students, legal professionals, and taxpayers generally Teaching materials include: Teacher’s Manual (including detailed case briefs) Microsoft PowerPoint presentations
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.
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
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
For an effective combination of examples and explanations And The proper tone to illuminate tax law and policy, turn to this proven study guide. FEDERAL INCOME TAX: Examples & Explanations, Fourth Edition, gives students a clear understanding of the Code and Regulations without oversimplifying the topic. The authors build a secure platform for understanding: unique Examples & Explanations series style combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and to provide practice in applying information to fact patterns comprehensive coverage combines cases, statutory, and regulatory analysis compatibility with a wide variety of casebooks clear and straightforward writing style helps to demystify a difficult and intimidating subject Exam Appendix includes eight actual law school exams, complete with suggested answers numerous policy questions appear throughout the text logical organization helps students progress through the material helpful introductions explain the concepts to be studied the book has been thoroughly updated for its Fourth Edition: reflects changes in the tax law since 2001, including those resulting from the Jobs and Growth Tax Relief Reconciliation Act of 2003, The Working Families Tax Relief Act of 2004, And The American Jobs Creation Act of 2004. includes new and updated examples and explanations Thousands of students have already benefited from the clarity and quality of FEDERAL INCOME TAX: Examples & Explanations. Be sure to recommend the Fourth Edition to your students.