The latest edition of this classic casebook continues to integrate theory with policy, making the study of Federal Income Taxation challenging but accessible. Both students and instructors will appreciate how the authors cover a wealth of new material--and all the fundamentals of individual taxation--in a manageable length. Federal Income Taxation, Thirteenth Edition, retains the strengths that have made it such a highly regarded casebook:
- problems interspersed with notes and questions, to reinforce the text and hold student interest
- built on the foundation established by original author Boris Bittker, with the current author team among the best scholars of the present day
- unique introduction provides insightful historical background and some brief economic analysis
- integration of theory and policy throughout the text makes the book intellectually stimulating while demonstrating real-world applicationsScrupulously updated for its Thirteenth Edition, the book now includes:
- the 2001 Tax Act, and other major legislation that will have long-term effects on the code
- new developments in corporate tax shelters
- the reversal of the Compaq case, a setback to IRS efforts to crack down on corporate tax shelters
- major new cases:
- Chamales v. Commissioner, Henderson v. Commissioner, and Wayne Baseball, Inc. v. Commissioner on personal deductions, exemptions, and credits
- Popov v. Commissioner on allowances for mixed business and personal outlays
- PNC Bancorp v. Commissioner, Exacto Spring Corp. v. Commissioner, Kenseth v. Commissioner on deductions for the costs of earning income
- fully revised Teacher's Manual with sample syllabi and atransition guideFor a subject as important as Federal Income Taxation, be sure to consider the casebook that has demystified taxation for generations of students. Examine Federal Income Taxation, Thirteenth Edition, before you select materials for your next course.
Federal Income Taxation in Focus, Second Edition
The subject of this book is the Federal Income Taxation of individuals, meaning human beings.
In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes analysis of cases and concepts of the...
This perennially popular book offers the most intellectual depth of any tax casebook.
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 ...
" ... offers a detailed and comprehensive treatment of basic rules, principles and issues relating to federal taxation."--Overview.
Federal Income Taxation: A Guide to the Leading Cases and Concepts
Unique in its structure, Federal Income Taxation, Third Edition, presents 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 ...
Income; Non-Cash Benefits: Meals-and-Lodgings; Rents; Recovery of Imputed Capital Investment; Increase in Not Worth: Cancellation of Indebtedness; Gifts and Bequests; The Realization Requirement: Macomber. Bruin, and the Divorce Cases; Deductions;...
Federal Income Taxation of Banks and Financial Institutions