This edition of Introduction to Taxation was originally published as Fundamentals of Federal Income Tax Law. In writing this book, the author was guided by a view that as income tax law becomes increasingly complex the best approach to its teaching is to return to basics. Thus, Part I contains a concise treatment of federal income tax law focuses on the fundamentals. References throughout to supplementary materials allow for more in-depth exploration of issues. Introduction to Taxation contains more than 25 notes about statutory interpretation, reflecting that tax law is an ideal vehicle for statutory interpretation. The materials also convey two key points about the legislative process as it pertains to tax law: (a) tax law is not static, but is ever changing; and (b) tax law is strongly influenced by special interest group pressures on our legislative body. The name change for the book reflects the addition of Part II which allows professors to expand an introductory course to include survey materials on taxes other than the federal income tax. Part II addresses property taxes, the estate and gift tax, the social security payroll tax, the taxation of trusts and estates, corporate taxation, international tax issues, and multistate taxation.

Introduction to Taxation

Popkin, William

Tax Law

Carolina Academic Press

This heavily discounted, three-hole punched, alternative loose-leaf version of the hardbound book is printed on 8 1/2 x 11 inch paper with wider margins and with the same pagination as the hardbound book.
This edition of Introduction to Taxation was originally published as Fundamentals of Federal Income Tax Law. In writing this book, the author was guided by a view that as income tax law becomes increasingly complex the best approach to its teaching is to return to basics. Thus, Part I contains a concise treatment of federal income tax law focuses on the fundamentals. References throughout to supplementary materials allow for more in-depth exploration of issues. This edition contains more than 25 notes about statutory interpretation, reflecting that tax law is an ideal vehicle for statutory interpretation. The materials also convey two key points about the legislative process as it pertains to tax law: (a) tax law is not static, but is ever changing; and (b) tax law is strongly influenced by special interest group pressures on our legislative body. The name change for the book reflects the addition of Part II which allows professors to expand an introductory course to include survey materials on taxes other than the federal income tax. Part II addresses property taxes, the estate and gift tax, the social security payroll tax, the taxation of trusts and estates, corporate taxation, international tax issues, and multistate taxation.

Reference

This coursebook emphasizes a particular perspective on statutory interpretation pragmatic judging, which means that the judge is influenced by substantive background considerations. This perspective is also sensitive to the historical framework that shapes modern statutory interpretation, to the institutional setting in which interpretation occurs, and to the reality that statutes can be a source of law (even when there is no common law power). The book concludes with an exploration of the rules governing the lawmaking process, especially those found in state constitutions.

Statutory Interpretation: A Pragmatic Approach

Statutory interpretation has become the most commonly-required skill of the modern lawyer. A Dictionary of Statutory Interpretation provides a ready reference to the important terms and ideas that arise in connection with determining the meaning of legislation. Chapter 1 includes over 100 entries, including the following: * ambiguity * the absurdity canon * linguistic and substantive canons * legislative intent * legislative purpose * legislative history * textualism * Legal Realism * Law and Economics Each entry includes a definition, an explanation of the relevance of the term and ideas for statutory interpretation, some history about its use, and a concise discussion of contemporary issues. The author expresses his point of view in the discussion of these issues - which is generally skeptical about textualism - but presents all sides of the debate. A reference section allows for further research on each subject. Chapter 2 includes over 35 famous quotations dealing with the interpretation of statutes, along with historical and critical commentary. The entries include Learned Hand, Holmes, Calabresi, Posner, Easterbrook, Pound, Blackstone, etc. The book will be useful for lawyers, judges, law professors, and law students who want an entry into the contemporary debate about how to interpret legislation, along with an insight into what is at stake in those debates.

A Dictionary of Statutory Interpretation

Law Practice

This authoritative discussion of legislation and the political process covers the subject in depth. It examines topics including:Legislative historyInterpretationText and contextCompromiseLegislative action and inaction after passage of legislationExpert commentary, case studies, case notes, and examples explain points under consideration. Thought-provoking questions hone students' legal reasoning and help ensure comprehension.

Materials on Legislation, Political Language and the Political Process (University Casebook Series)

Administrative Law

Foundation Press

This book deals with the central question in statutory interpretation — the role of the judge. It argues that it is both legitimate and desirable for the interpreter to take into account policy considerations when determining the meaning of a statute. The author calls this pragmatic judicial partnering. The pragmatic approach rejects two traditional views of the judicial role — textualism and intentionalism — which assume that the interpreter is nothing but a legislative agent. Part I of the book makes the case for pragmatic judicial partnering. My claim is that pragmatic interpretation is constitutional, that it provides the best description of statutory interpretation, and that it is the best normative conception of how judges should interpret legislation. It also argues that judicial opinions should reveal the indeterminacy that is inherent in determining the meaning of legislation and the creative role that judges play in shaping that meaning. Part II is a critique of the leading advocates of the view that judge should be legislative agents — Justice Scalia and Professor Manning (both textualists); Professor Elhauge (an intentionalist); and Professor Vermeule (an institutional literalist). An Epilogue indentifies the fundamental issue as one of legal culture. It suggests that we may be entering a period where mistrust of judging leads to rejection of pragmatic judicial partnering in favor of the judge-as-legislative-agent.

The Judicial Role: Statutory Interpretation and the Pragmatic Judicial Partner

Legal Theory & Systems

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Books by Popkin, William

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

Introduction to Taxation

Introduction to Taxation

Statutory Interpretation: A Pragmatic Approach

A Dictionary of Statutory Interpretation

Materials on Legislation, Political Language and the Political Process (University Casebook Series)

The Judicial Role: Statutory Interpretation and the Pragmatic Judicial Partner