This convenient selection of federal taxation statutes and regulations includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.

Selected Federal Taxation Statutes and Regulations 2006

Lathrope,Daniel

Law Practice

Thomson/West

This book provides professors teaching an introductory federal income taxation course with supplementary materials on comparative and international tax topics. An introductory chapter covers the structure of global tax systems and income taxes, as well as the various concepts of income employed by different tax systems. Other chapters cover the comparative tax treatment of in-kind benefits, gifts and inheritances, deductions, the taxable unit and income-splitting rules, capital gains, and income earned in international transactions. It also includes an introduction to taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties.

Global Issues in Income Taxation

Tax Law

West Academic Publishing

A valuable resource for students seeking a thorough understanding of recent developments in corporate and partnership taxation. Includes fundamental concepts of federal tax law, organization and capital structure of corporations, and organization and operation of partnerships. Authors discuss tax consequences of each entity and differentiate between distributions for corporations in complete liquidations and those not in complete liquidations. Contains final regulations under Section 338 (taxable stock acquisitions) and Section 704 (allocations with respect to contributed property); proposed regulations under Section 708(b) (partnership terminations); postacquisition continuity of interest; and other recent regulations.

Black Letter on Corporate and Partnership Taxation

Schwarz, Steven

Business

West Group

Stephen Schwarz, Daniel J. Lathrope

Corporate and Partnership Taxation (Black Letter Outlines)

Schwarz,Stephen

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.

Selected Federal Taxation Statutes and Regulations, with Motro Tax Map (Selected Statutes)

How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Federal Income Taxation of Individuals in a Nutshell (Nutshells)

McNulty, John

Rules & Procedures

The course book teaches the essentials of partnership taxation while updating students on changes resulting from significant amendments to Subchapter K made by the Taxpayer Relief Act of 1997. Also includes in-depth discussion of S corporations and significant changes made by the Small Business and Job Protection Act of 1996.

Lind, Schwarz, Lathrope and Rosenberg's Fundamentals of Partnership Taxation (6th Edition; University Casebook Series)

Rosenberg,Joshua

Lind,Stephen

Foundation Pr

This law school casebook provides detailed information on the fundamentals of business enterprise taxation. The casebook provides tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.

Lind, Schwarz, Lathrope and Rosenberg's Fundamentals of Business Enterprise Taxation (2nd Edition; University Casebook Series)

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 Sixteenth 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 Health Care and Education Reconciliation Act of 2010 (Pub. L. No. 111-152) and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. No. 111-312).The new edition contains coverage of changes in the cost recovery system (§§ 179 and 168 (k)), and the rules for taxing capital gains and losses. New cases and rulings include Mayo Foundation v. United States, the United States Supreme Court’s decision on the standard for sustaining an IRS regulation, and Revenue Ruling 2010-25 on the deductibility of ho

Fundamentals of Federal Income Taxation (University Casebook Series)

Freeland, James

STEPHENS, RICHARD

Foundation Press

The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: 
<ul>
<li>The impact of changing tax rates</li>
<li>Final and proposed regulations under Subchapters C and K</li>
<li>Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions</li>
<li>Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning</li>
<li>A fresh perspective on choice of entity and an update on the “carried interest” controversy</li>
</ul>

Fundamentals of Business Enterprise Taxation (University Casebook Series)

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