Federal Income Taxation, Fourth Edition / Edition 4

Federal Income Taxation, Fourth Edition / Edition 4

ISBN-10:
1454858001
ISBN-13:
9781454858003
Pub. Date:
02/23/2015
Publisher:
Wolters Kluwer Law & Business
ISBN-10:
1454858001
ISBN-13:
9781454858003
Pub. Date:
02/23/2015
Publisher:
Wolters Kluwer Law & Business
Federal Income Taxation, Fourth Edition / Edition 4

Federal Income Taxation, Fourth Edition / Edition 4

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Overview

Buy anew versionof this Connected Casebook and receiveaccessto theonline e-book,practice questionsfrom your favorite study aids, and anoutline toolon CasebookConnect, the all in one learning solution for law school students. CasebookConnect offers you what you need most to be successful in your law school classes – portability, meaningful feedback, and greater efficiency.

Unique in its structure, Federal Income Taxation, Fourth Editionpresents core materials that cover the basics of tax law and then offers “cells” at the end of the book that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use.

The stellar author team, with years of scholarship and teaching experience, feature notes and questions that provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply theory to specific situations. A detailed Teacher’s Manual provides comments and suggestions for teaching both the core and the cell material as well as answers to all of the questions and problems in the casebook.

Key Features:

  • Thoroughly updated with the latest tax legislation
  • Updated rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions, based on the IRS revenue procedure

Buy anew versionof this Connected Casebook and receiveaccessto theonline e-book,practice questionsfrom your favorite study aids, and anoutline toolon CasebookConnect, the all in one learning solution for law school students. CasebookConnect offers you what you need most to be successful in your law school classes – portability, meaningful feedback, and greater efficiency.


Product Details

ISBN-13: 9781454858003
Publisher: Wolters Kluwer Law & Business
Publication date: 02/23/2015
Series: Aspen Casebook
Edition description: Older Edition
Pages: 984
Product dimensions: 7.50(w) x 10.30(h) x 1.60(d)

Table of Contents

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Chapter 1.An Introduction to the Income Tax
Cells: reading the Code (using the example of the moving expense deduction); understanding tax rates; inflation and the income tax; compliance and enforcement; tax return preparation and standards.

Chapter 2. The Scope of Gross Income
Cells: the recovery of capital doctrine; distinguishing gifts from compensation for services; life insurance; the taxation of baseballs and other found property; free parking; frequent flier miles; defining cancellation of indebtedness income; rescission.

Chapter 3. Property Transactions
Cells: the personal residence gain exclusion; the installment method of section 453; and selected topics in like-kind exchanges.

Chapter 4. Personal Deductions
Cells: quid pro quo contributions; exempt organizations; private foundations; casualty losses materials and problem sets; double tax benefits.

Chapter 5. Business Deductions

Chapter 6.Capitalization and Cost Recovery
Cells: section 197 intangibles; repair deductions.

Chapter 7. Tax Accounting
Cell: inventories and accrual accounting.

Chapter 8. Tax Preferences, Tax Shelters, and the Alternative Minimum Tax
Cells: the alternative minimum tax and its discontents; compliance and enforcement; return preparation standards.

Chapter 9. Taxation of the Family
Cells: a comparative perspective on child care as a business expense; marriage penalty causes and cures; family income-splitting by statute; design issues relating to the earned income tax credit.

Chapter 10. Identifying the Proper Taxpayer
Cells: interest on client trust accounts; family income-splitting by statute.

Chapter 11. Retirement Savings and Consumption Taxation

Chapter 12. Capital Gains and Losses

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