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 Tax 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.

Understanding Federal Income Taxation (Understanding Series)

Burke, J. Martin

Friel, Michael

Law Practice

Carolina Academic Press

The equivalent of a foundation course in traditional oil painting for beginning to intermediate level artists, this in-depth book uses the still life as a practical way to master oil techniques. The still life is a practical, forgiving genre as it does not require the likeness of a portrait or the accurate proportions of the figure and, unlike the landscape, it doesn’t change with the weather. Instead, it gives aspiring artists ample time to study and the opportunity to look closer. It can be used as a purely formal subject for drawing and painting techniques, or a platform for emotional expression using personal symbolism and imagery. However, though the still life is used throughout as a teaching tool, this is first and foremost a book about oil painting. It begins with simple compositions that build to more complex arrangements. Starting with essential information on how to best set up your studio—including lighting, equipment, materials (paints, solvents, brushes, mediums), and preparing your canvas and paper for oil painting—Still Life Painting Atelier then offers concrete lessons in a logical progressive sequence, with step-by-step illustrations, finished paintings, diagrams and tips. Chapters cover: • How to address composition through thumbnail sketches and line drawings • Using underpainting to study the characteristics of light and shade • The basics of color theory and color mixing • How to use a variety of brushes to create sharp and soft edges • Techniques that are helpful when painting metal and glass • How to apply glazing and scumbling to bring luminosity and texture

Still Life Painting Atelier: An Introduction to Oil Painting

Arts & Photography

Painting

Watson/Guptill

This book tracks from formation to liquidation the life of a partnership or a limited liability company taxed as a partnership. Designed specifically for law students who have completed a basic individual income tax course, the casebook addresses the fundamental principles, Code and Regulation provisions, cases and administrative rulings governing taxation pursuant to Subchapter K. With the exception of the introduction, every chapter begins with a set of problems, a Code and Regulation assignment, a vocabulary list, and measurable learning objectives.

Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships

Tax Law

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 2013, this new Fifth 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 Fifth Edition incorporates recent developments in the Internal Revenue Code and 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 Fifth Edition.

Legal Education

This casebook provides an introduction to the taxation of business organizations, highlighting the most significant tax similarities and differences between and among the tax regimes of Subchapters C, K, and S of the Internal Revenue Code as they apply to corporations, partnerships, and limited liability companies. To that end, the authors have designed many of the chapters of this casebook to compare the tax treatment of these entities and their owners with respect to major events in a business life, e.g., formation, operation, distributions, and transfers of ownership interests. In those chapters, they have utilized common problems sets enabling students to compare the differing tax consequences of these business entities.

Introduction to the Taxation of Business Organizations and Choice of Entity

Business

The twelfth edition of Taxation of Individual Income approaches the study of individual income tax through the problem method. The text is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools.

Taxation of Individual Income

The sixth edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Adopting material from the authors casebook, Taxation of Individual Income, now in its twelfth edition, the book is specifically designed for law students using other casebooks who seek supplemental material to assist them in their study of federal individual income taxation. Reflecting the changes made by the Tax Cuts and Jobs Act of 2017, this edition of Understanding Federal Income Taxation consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the definition of gross income, the exclusion of gain from the sale of a principal residence, business deductions including the Section 199A deduction for qualified business income (added by the 2017 tax legislation), the treatment of capital gains and losses, the taxation of gains from the sale or exchange of real property, and the tax consequences of transfers between spouses and incident to divorce. Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies, and law underlying federal individual income taxation.

The thirteenth edition of Taxation of Individual Income, a leading law school casebook for the last three decades, approaches the study of individual income tax through the problem method. The casebook is designed as a series of self-contained chapters featuring a set of problems, assignments to pertinent Code and Regulation provisions, an overview of the chapter topic, and edited cases and administrative materials as well as self-assessment tools―measurable learning objectives and a vocabulary of tax terms and phrases. 
The thirteenth edition incorporates the latest legislative, judicial, and administrative developments. Available with an extensive teacher's manual, the thirteenth edition is adaptable for both basic and advanced income tax study.

The seventh edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Adopting material from the authors' casebook, Taxation of Individual Income, Thirteenth Edition, the book is specifically designed for law students using other casebooks who seek supplemental material to assist them in their study of federal individual income taxation. The book consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal physical injury award, gifts, devises and inheritances, the taxation of gains from the sale or exchange of property, and the tax consequences of divorce. 
Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies and law underlying federal individual income taxation.

See the best price to sell, buy, or rent books by Friel, Michael. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Friel, Michael

See the best price to sell, buy, or rent books by Friel, Michael. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Understanding Federal Income Taxation (Understanding Series)

Still Life Painting Atelier: An Introduction to Oil Painting

Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships

Understanding Federal Income Taxation (Understanding Series)

Introduction to the Taxation of Business Organizations and Choice of Entity

Taxation of Individual Income

Taxation of Individual Income

Understanding Federal Income Taxation (Understanding Series)

Taxation of Individual Income

Understanding Federal Income Taxation (Understanding Series)