The Individual Tax Base

The Individual Tax Base
Author: Laurie L. Malman
Publisher: West Academic Publishing
Total Pages: 0
Release: 2010
Genre: Income tax
ISBN: 9780314917522

This concise casebook distills the major themes of taxation. It offers well-developed problems and discussion questions in every chapter. The book is designed to help teachers and students make sense of both law and policy, and demands that students read the Code in addition to the text. Like the first edition, this edition develops a running analysis of income-tax and consumption-tax elements in the Code. It also focuses on the social policy effects of the tax law. The second edition is fully updated through the 2009 Stimulus Act.

The Individual Tax Base

The Individual Tax Base
Author: Laurie L. Malman
Publisher: West Academic Publishing
Total Pages: 712
Release: 2002
Genre: Business & Economics
ISBN:

This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.

Federal Income Taxation

Federal Income Taxation
Author: Joel S. Newman
Publisher: West Academic Publishing
Total Pages: 0
Release: 2012
Genre: Income tax
ISBN: 9780314271716

This title is a part of our CasebookPlus™ offering as ISBN 9781634601726. Learn more at CasebookPlus.com. This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.

The Individual Tax Base, Cases, Problems, and Policies in Federal Taxation, 3d - CasebookPlus

The Individual Tax Base, Cases, Problems, and Policies in Federal Taxation, 3d - CasebookPlus
Author: LAURIE L. MALMAN
Publisher: West Academic Publishing
Total Pages: 650
Release: 2019-06-21
Genre:
ISBN: 9781684671045

This concise casebook distills the major technical points and policy themes of taxation, with Part I devoted to introductory income tax materials, and Part II focusing on taxation of property transactions. The casebook is designed for a 3-4-credit introductory income tax course, or a 3-credit income tax course plus a 3-credit taxation of property transactions course. Each chapter includes well-developed problems and discussion questions that can help prompt classroom discussion (reformulated and updated to feature issues under the 2017 Tax Act). The book is designed to help teachers and students make sense of both law and policy, and it demands that students read the Code in addition to the text. The casebook develops a running analysis of income-tax and consumption-tax elements in the Code. It also focuses on the social policy effects of the tax law, with new notes and chapters introducing political economy concerns in tax policy and the concept of "democratic fairness," as well as additional material on the use of the tax code to carry out social policy. The third edition is fully updated through the 2017 Tax Act and includes guidance issued through early 2019.

The Ind Tax Base, Cases, Problems and Policies in Federal Taxation

The Ind Tax Base, Cases, Problems and Policies in Federal Taxation
Author: Laurie Malman
Publisher: West Academic Publishing
Total Pages: 0
Release: 2010-04-15
Genre: Income tax
ISBN: 9781634601740

As a part of our CasebookPlus offering, you'll receive the print book along with lifetime digital access to the eBook. Additionally you'll receive the Learning Library which includes quizzes tied specifically to your book, and outline starter and digital access to leading study aids in that subject and the Gilbert Law Dictionary. This concise casebook distills the major themes of taxation. It offers well-developed problems and discussion questions in every chapter. The book is designed to help teachers and students make sense of both law and policy, and demands that students read the Code in addition to the text. Like the first edition, this edition develops a running analysis of income-tax and consumption-tax elements in the Code. It also focuses on the social policy effects of the tax law. The second edition is fully updated through the 2009 Stimulus Act.

United States Code

United States Code
Author: United States
Publisher:
Total Pages: 1184
Release: 2013
Genre: Law
ISBN:

"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.