[PDF] Cases And Materials On Federal Income Taxation eBook
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This title is a part of our CasebookPlus™ offering as ISBN 9781634601726. Learn more at CasebookPlus.com. This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.
One law school professor called the First Edition "the best book I have ever used!" The new Second Edition of this popular law school text continues its innovative "building-block" format, leading students from the basic elements of the federal income tax
Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses
Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.
Provides a selection of leading cases, rulings and other traditional materials appropriate for a law student's introduction to federal income taxation.