Federal Income Taxation

Federal Income Taxation
ISBN-10
1567064914
ISBN-13
9781567064919
Series
Federal Income Taxation
Category
Law / Taxation
Pages
953
Language
English
Published
1997
Publisher
Aspen Law & Business
Authors
William A. Klein, Joseph Bankman

Description

FEDERAL INCOME TAXATION, Eleventh Edition, offers an unmatched mix of cases and instructive problems. These two expert teachers have refined and improved their material through actual classroom use. Their insight into student reaction and comprehension enables them to craft a casebook that does justice To The subject without overwhelming the novice. Previously titled Basic Federal Income Taxation, Klein and Bankman's casebook builds upon a traditional case-based approach augmented by appropriate textual explanations and excellent problems of varying levels of difficulty. Noteworthy material in the eleventh edition includes: new and revised problems and notes new cases, including - Commissioner v. Schleier showing the application of 104(a)(2) to backpay and liquidated damages under the Age Discrimination in Employment Act - McKay v. Commissioner on allocation of damages between excludable and nonexcludable amounts - Ford Motor Company v. Commissioner applying 446(b) to limit deduction for future obligations to present value despite apparent satisfaction of all events test expanded and updated explanation of the Earned Income Tax Credit Rev. Rule 93-86 (application of the one-year rule for expenses of travel away from home), Rev. Rul. 94-47 (deductibility of expenses of travel between residence and work locations), and Rev. Rul. 94-38 (deductibility of costs incurred to clean up land and to treat groundwater contaminated with hazardous waste)

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