This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.

The Individual Tax Base: Cases, Problems and Policies in Federal Taxation

Lewis D. Solomon

Laurie L. Malman

Linda F. Sugin

Jerome M. Hesch

Tax Law

West Group

Corporations: Examples and Explanations

Alan R. Palmiter

Rules & Procedures

Little. Brown and Company

ISBN: 0316803715. ***Corporations: Examples &amp; Explanations***. 628 pages.

Corporations: Examples and Explanations (The Little, Brown & Company Examples and Explanation Series)

Business & Money

Little Brown & Co Law & Business

In addition to the wide range of quality textbooks specially created for paralegal programs, Aspen Law & Business also offers a number of law school resources that you may find suitable for use in your course area.Each book in this popular series offers a winning combination of text, examples, and explanations as it guides students to a more thorough understanding of the subject at hand.

Corporations : Examples and Explanations

Business

Aspen Publishers

Asset Protection Strategies Tax and Legal Aspects Volume 1 1999-1 Cumulative Supplement

Aspen (Panel) Publications

This book is designed to be of use to all professionals involved in the asset protection plan, including attorneys, accountants, and financial planners among others. The subjects covered are those that the planner must consider when properly preparing an asset protection plan. The former 2-volume set is now available in a convenient one volume edition. The book includes a comprehensive CD-ROM which contains the forms formerly found in Volume 2. The first part of the book covers fraudulent conveyance concepts, applicable rules and strategies concerning the planners choice of an appropriate business entity, use of domestic and foreign trusts, re-titling assets into various forms of concurrent ownership, exemption planning, compliance rules concerning foreign bank accounts, and IRS enforcement of its tax claims. Also discussed will be the impact of the 2005 Bankruptcy Bill on the choice of trusts and planning strategies. The second part discusses forms that planners may use to effect asset protection plans and to provide planners with authoritative, yet practical and pragmatic guidance concerning the use of such forms. The accompanying disk provides the forms in a readily usable format. · Introduction · Fraudulent Conveyance Concepts · Choice of Business Entity: Nontax Aspects · Choice of Business Entity: Tax Aspects · Use of Domestic Trusts · Use of Foreign Trusts · Retitling Assets: Concurrent Ownership of Property · Exempt Property · Foreign Bank Accounts · Overview of the Enforcement of IRS Claims · Appendix A: The International Trusts Act 1984 · Appendix B: The Confidential Relationships (Preservation) Law · Appendix C: The Confidential Relationships (Preservation) (Amendment) Law · Appendix D: The Mutual Legal Assistance (USA) Law · Appendix E: Conveyancing Amendment Act · Appendix F: The Trusts (Special Provisions) Act 1989 (Bermuda) · Appendix G: Alaska Trust Statute · Appendix H: Delaware Trust Statute · Appendix I: Trustee Act 1975 F

Asset Protection Strategies, 2007 Edition (with CD)

Lewis J. Saret

Accounting

CCH, Inc.

This book is designed to be of use to all professionals involved in the asset protection plan, including attorneys, accountants, and financial planners among others. The subjects covered are those that the planner must consider when properly preparing an asset protection plan. The former 2-volume set is now available in a convenient one volume edition. The book includes a comprehensive CD-ROM which contains the forms formerly found in Volume 2. The first part of the book covers fraudulent conveyance concepts, applicable rules and strategies concerning the planners choice of an appropriate business entity, use of domestic and foreign trusts, re-titling assets into various forms of concurrent ownership, exemption planning, compliance rules concerning foreign bank accounts, and IRS enforcement of its tax claims. Also discussed will be the impact of the 2005 Bankruptcy Bill on the choice of trusts and planning strategies. The second part discusses forms that planners may use to effect asset protection plans and to provide planners with authoritative, yet practical and pragmatic guidance concerning the use of such forms. The accompanying disk provides the forms in a readily usable format.

Asset Protection Strategies, 2008 Edition (with CD)

Book by Ira Bloom, F. Boyle, John Gaubatz, Lewis Solomon

Federal Taxation of Estates, Trusts and Gifts, 3rd

Ira Mark Bloom

F. Boyle

John Gaubatz

LexisNexis

This edition again blends a traditional casebook approach with a problem method, to develop student understanding of the relevant rule structure pertinent to the transfer of wealth. The transactional organization facilitates student comprehension by repeatedly exposing students to certain themes, such as reason for deductibility, taxation based on passage of economic benefit, and valuation. 
 Federal Taxations of Estates, Trusts and Gifts begins with discussion of the development of the basic rules governing the transfer taxation of the simple estate, outright gifts, generation-skipping transfers, and the income taxation of trust and estates. The authors then explore more complex transactions, such as trusts with retained interests or powers, from the perspective of all four tax systems. 
The Third Edition includes greatly expanded coverage of the income taxation of estates, trusts, and their beneficiaries, which should provide sufficient materials and problems to teach a two-credit course on this subject. This new edition also: 
<li> Incorporates all relevant changes made by the Tax Act of 2001 </li>
<li> Expands treatment of valuation issues that involve FLP's and LLC's </li>
<li> Adds new cases, including Estate of O'Neal v. United States (2001), Estate of Starkey v. United States (2002), Estates of Jones v. Commissioner (2000) and Estate of Swanson v. United States (2001) </li>
<li> Includes new rulings and regulaitons, including Rev. Rule 2000-2 and Treasury Regulations on minimum required distribution and income taxation of trusts and estates </li>
<li> Revises old problems and creates new problems based on the Tax Act of 2001</li>

Federal Taxation of Estates, Trusts and Gifts: Cases, Problems and Materials

Ladson F. Boyle

John T. Gaubatz

Bratproofing Your Children: How to Raise Socially and Financially Responsible Kids

Janet Stern Solomon

Skyhorse

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Books by Lewis D. Solomon