Fundamentals of Federal Income Taxation, 17th Âe CasebookPlus
Fundamentals of Federal Income Taxation, 17th Âe CasebookPlus

Author: James Freeland

Publisher: Foundation Press

Published: 2013-08

Total Pages: 0

ISBN-13: 9781634601733

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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. 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 17th 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).

Fundamentals of Federal Income Taxation - Casebookplus
Fundamentals of Federal Income Taxation - Casebookplus

Author: James J. Freeland

Publisher: Foundation Press

Published: 2016-06-13

Total Pages: 0

ISBN-13: 9781634608886

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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 12-month online access to the Learning Library which includes quizzes tied specifically to your book, an outline starter and digital access to leading study aids in that subject and the Gilbert® Law Dictionary. The study aids included are Acing Federal Income Tax, Federal Income Taxation of Individuals in a Nutshell and Exam Pro on Federal Income Tax. The redemption code will be shipped to you with the book. 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 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 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 Circuit'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.

Fundamentals of Federal Income Taxation
Fundamentals of Federal Income Taxation

Author: Stephen Lind

Publisher: Foundation Press

Published: 2022-08-02

Total Pages: 0

ISBN-13: 9781685613242

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This widely-adopted casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and regulations and rulings from the Internal Revenue Service. The revised and updated Twentieth Edition marks the 50th anniversary of the casebook's first publication, and in this edition Professor Heather M. Field (University of California, Hastings) joins the casebook as an author. This new edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including legislative, judicial, and regulatory developments. The new edition contains expanded materials on tax policy, including discussions of (1) the fundamentals of tax policy, (2) a comparison of the definition of income under the Internal Revenue Code and under Haig-Simons, (3) the realization requirement for gains and losses, (4) the argument for and against the stepped-up basis in Section 1014, (5) a critique of tax expenditures, and (6) the preferential treatment of capital gains. Other significant changes in the casebook include new or revised coverage, sometimes with problems, of: (1) judicial review of Treasury regulations, (2) taxation of virtual currencies, (3) the exclusion for discharge of student loans, (4) the Section 274 limitation on the deductibility of entertainment and meal expenditures, (5) the Section 280A limitation on the deductibility of expenses in connection with the business use of a home, (6) the Section 280E limitation on the deductibility of expenditures in connection with sales of illegal drugs, (7) the concepts of adjusted gross income and miscellaneous itemized deductions, (8) the tax benefit doctrine, (9) net operating losses, (10) Special Opportunity Zones, and (11) the definition of "real property" under Section 1031.

Fundamentals of Cryptology
Fundamentals of Cryptology

Author: Henk C.A. van Tilborg

Publisher: Springer Science & Business Media

Published: 2006-04-18

Total Pages: 496

ISBN-13: 0306470535

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The protection of sensitive information against unauthorized access or fraudulent changes has been of prime concern throughout the centuries. Modern communication techniques, using computers connected through networks, make all data even more vulnerable for these threats. Also, new issues have come up that were not relevant before, e. g. how to add a (digital) signature to an electronic document in such a way that the signer can not deny later on that the document was signed by him/her. Cryptology addresses the above issues. It is at the foundation of all information security. The techniques employed to this end have become increasingly mathematical of nature. This book serves as an introduction to modern cryptographic methods. After a brief survey of classical cryptosystems, it concentrates on three main areas. First of all, stream ciphers and block ciphers are discussed. These systems have extremely fast implementations, but sender and receiver have to share a secret key. Public key cryptosystems (the second main area) make it possible to protect data without a prearranged key. Their security is based on intractable mathematical problems, like the factorization of large numbers. The remaining chapters cover a variety of topics, such as zero-knowledge proofs, secret sharing schemes and authentication codes. Two appendices explain all mathematical prerequisites in great detail. One is on elementary number theory (Euclid's Algorithm, the Chinese Remainder Theorem, quadratic residues, inversion formulas, and continued fractions). The other appendix gives a thorough introduction to finite fields and their algebraic structure.

Fundamentals of Federal Income Taxation
Fundamentals of Federal Income Taxation

Author: STEPHEN A.. LATHROPE LIND (DANIEL J.. FIELD, HEATHER M.)

Publisher: Foundation Press

Published: 2022-08-02

Total Pages: 0

ISBN-13: 9781685611927

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This widely-adopted casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and regulations and rulings from the Internal Revenue Service. The revised and updated Twentieth Edition marks the 50th anniversary of the casebook's first publication, and in this edition Professor Heather M. Field (University of California, Hastings) joins the casebook as an author. This new edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including legislative, judicial, and regulatory developments. The new edition contains expanded materials on tax policy, including discussions of (1) the fundamentals of tax policy, (2) a comparison of the definition of income under the Internal Revenue Code and under Haig-Simons, (3) the realization requirement for gains and losses, (4) the argument for and against the stepped-up basis in Section 1014, (5) a critique of tax expenditures, and (6) the preferential treatment of capital gains. Other significant changes in the casebook include new or revised coverage, sometimes with problems, of: (1) judicial review of Treasury regulations, (2) taxation of virtual currencies, (3) the exclusion for discharge of student loans, (4) the Section 274 limitation on the deductibility of entertainment and meal expenditures, (5) the Section 280A limitation on the deductibility of expenses in connection with the business use of a home, (6) the Section 280E limitation on the deductibility of expenditures in connection with sales of illegal drugs, (7) the concepts of adjusted gross income and miscellaneous itemized deductions, (8) the tax benefit doctrine, (9) net operating losses, (10) Special Opportunity Zones, and (11) the definition of "real property" under Section 1031.

Continuous Media Databases
Continuous Media Databases

Author: Aidong Zhang

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 151

ISBN-13: 1461545110

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Continuous Media Databases brings together in one place important contributions and up-to-date research results in this fast moving area. Continuous Media Databases serves as an excellent reference, providing insight into some of the most challenging research issues in the field.

Federal Income Taxation
Federal Income Taxation

Author: Joel Newman

Publisher: West Academic Publishing

Published: 2016-06-13

Total Pages: 0

ISBN-13: 9781634608893

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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 12-month online access to the Learning Library which includes quizzes tied specifically to your book, an outline starter and digital access to leading study aids in that subject and the Gilbert® Law Dictionary. The study aids included are Acing Federal Income Tax, Federal Income Taxation of Individuals in a Nutshell and Exam Pro on Federal Income Tax. The redemption code will be shipped to you with the book. Joel Newman's casebook has helped law students learn about income taxation since 1998. For the sixth edition, he is joined by long-time adopter Dorothy Brown. The casebook introduces students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a Congressional colloquy. New materials include Revenue Ruling 2013-17 on same sex marriage, plus new cases on causation, dependents, deductions for the expenses of medical marijuana dispensaries, and some fun new problems.