This new edition continues the format of prior editions, which has been widely popular with professors & students of tax law. This casebook employs a unique problem method, which has proved to be a most effective, challenging & satisfying way to study the federal income taxation of individuals. Rather than providing all the answers, Taxation of Individual Income requires students to make conclusions on their own about tax law on the basis of the materials provided. It thus provides excellent training for students who in practice will be required to independently analyze facts & synthesize rules & concepts. An important & distinguishing feature of this casebook is the detailed overview included in each chapter. The overview, as its name suggests, provides the students with a helpful synopsis of the specific areas of the law addressed by the chapter. The overview is followed by selected cases, administrative rulings, & legislative history excerpts. After reading all of these materials, students can then return to the beginning of the chapter, attempt to resolve the problems, & conduct a self-assessment of their understanding of the issues & concepts.
1.00-2.13
Kevin William Ryan.
Addanki, S., Cohen, Y., and Dunbar, F. Gasoline Tax Evasion. National Economic Research Associates. Washington, D.C., January 1987. Alderman, Pam, North Carolina Motor Fuel Tax of the Department of Revenue. Personal communication ...
For excellent discussions, see Nathan Clukey, Benefits of Shifting the Burden of Proof to the IRS Are Limited, 1999 Tax Notes Today 20-136 (Feb. 1, 1999); Steve R. Johnson, The Danger of Symbolic Legislation: Perceptions and Realities ...
全书分八章,以大量翔实的案例真实再现了偷税、骗税、抗税、欠税、发票犯罪和职务犯罪等各种涉税违法犯罪的手段。
Corporations, Partnerships, Estates and Trusts William H. Hoffman, William A. Raabe, James Emanuel Smith Fenton. Decedent M N o P $ 900,000 $ 700,000 $ 800,000 $ 1,100,000 200,000 Taxable estate Taxable gift made in : 1980 1981 1982 ...
Law, Planning, and Policy Michael A. Livingston, David S. Gamage ... as seen in the following case: KNAPP V. COMMISSIONER United States Court of Appeals, Second Circuit 867 F.2d 749 (1989) WINTER, CIRcUIT JUDGE: Appellants Charles and ...
Rosalyn HIGGINS , 2 UNITED NATIONS PEACEKEEPING 93-149 ( 1970 ) . 62. Rosalyn Higgins , 3 UNITED Nations PEACEKEEPING 1-470 ( 1980 ) . 63. ROSALYN HIGGINS , 4 UNITED NATIONS PEACEKEEPING 77-419 ( 1981 ) . 64. S.C. Res .
Asset Protection Strategies: Tax and legal aspects
This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools...