The Fundamentals of Federal Taxation: Problems and Materials

Jeffrey A. Maine

John A. Miller

Carolina Academic Press

The Fundamentals of Federal Taxation

Problems and Solutions for Federal Income Taxation

<p>The second edition of The Fundamentals of Federal Taxation is, like the first, 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-one chapters, each of which can readily be covered in one, or occasionally two, class sessions. 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. 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. A teacher's manual with complete solutions to all the problems will be available.</p>

Tax Law

<p>Comprehensive and clear explanations of the tax treatment of major IP transactions and decisions Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, with accompanying CD-ROM, considers, on a comparative basis, the tax implications of major business transactions involving both traditional and emerging forms of intellectual property. The authors analyses strike a perfect balance between technical tax considerations and the complexities of intellectual property transactions. Topics discussed include IP holding companies, research and development limited partnerships, and cost-sharing arrangements; taxation of emerging forms of IP assets, such as domain names and web content; new tax regulations governing IP development costs; federal and state tax treatment of e-commerce transactions, including sales of online music, digital content, and software; and international tax rules governing IP development, acquisitions, licenses, and transfers. The treatise also examines the tax treatments of damages, settlement awards, and litigation costs in IP litigation, as well as software development, acquisitions, and transfers; and charitable gifts of IP. It also provides charts and detailed explanations of state taxation of online transactions such as online sales and licensing of goods and software, digital music, and website development. The new Second Edition provides: Added Planning Pointers and Practical Checklists related to the tax consequences of creating, acquiring, and transferring intellectual property New chapters on the tax treatment of intellectual property held by business entities and non-profit organizations Expanded coverage of popular tax planning strategies used in connection with IP, including new guidance on the use of domestic and international subsidiary corporations Additional discussions in plain English of transfer pricing and cost sharing arrangements A new chapter on estate planning for intellectual property, including special tax and non-tax considerations for IP owners</p>

Intellectual Property Taxation: Transaction and Litigation Issues, 2nd Ed

Xuan-Thao N. Nguyen

Bloomberg BNA

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Books by Jeffrey A. Maine