Fundamentals of Federal Income Taxation
Fundamentals of Federal Income Taxation

Author: James J. Freeland

Publisher:

Published: 2009

Total Pages: 0

ISBN-13: 9781599417004

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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 Fifteenth 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 Recovery and Reinvestment Act of 2009. The new edition contains coverage of changes in the cost recovery system, the rules related to principal residences, and personal tax credits. Coverage of personal tax credits has been substantially revised to include sections on the American Opportunity Tax Credit, the Making Work Pay Credit, and the First-Time Homebuyer Credit. The material on computation of tax liability has also been updated to consider some of the changes contained in President Obama's 2009 Budget Message. The problems have been updated and recent cases and rulings have been selectively added to the text. 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.

Federal Income Taxation
Federal Income Taxation

Author: William A. Klein

Publisher:

Published: 2003

Total Pages: 792

ISBN-13:

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The latest edition of this classic casebook continues to integrate theory with policy, making the study of Federal Income Taxation challenging but accessible. Both students and instructors will appreciate how the authors cover a wealth of new material--and all the fundamentals of individual taxation--in a manageable length. Federal Income Taxation, Thirteenth Edition, retains the strengths that have made it such a highly regarded casebook: - problems interspersed with notes and questions, to reinforce the text and hold student interest - built on the foundation established by original author Boris Bittker, with the current author team among the best scholars of the present day - unique introduction provides insightful historical background and some brief economic analysis - integration of theory and policy throughout the text makes the book intellectually stimulating while demonstrating real-world applicationsScrupulously updated for its Thirteenth Edition, the book now includes: - the 2001 Tax Act, and other major legislation that will have long-term effects on the code - new developments in corporate tax shelters - the reversal of the Compaq case, a setback to IRS efforts to crack down on corporate tax shelters - major new cases: - Chamales v. Commissioner, Henderson v. Commissioner, and Wayne Baseball, Inc. v. Commissioner on personal deductions, exemptions, and credits - Popov v. Commissioner on allowances for mixed business and personal outlays - PNC Bancorp v. Commissioner, Exacto Spring Corp. v. Commissioner, Kenseth v. Commissioner on deductions for the costs of earning income - fully revised Teacher's Manual with sample syllabi and atransition guideFor a subject as important as Federal Income Taxation, be sure to consider the casebook that has demystified taxation for generations of students. Examine Federal Income Taxation, Thirteenth Edition, before you select materials for your next course.

The Fundamentals of Federal Taxation
The Fundamentals of Federal Taxation

Author: John A. Miller

Publisher:

Published: 2010

Total Pages: 640

ISBN-13:

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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.