[PDF] Principles Of Federal Income Taxation Of Individuals eBook

Author : Daniel Q. Posin
Publisher : West Academic Publishing
Page : 832 pages
File Size : 28,87 MB
Release : 2005
Category : Law
ISBN :

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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 leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. This book explains equity swaps, shorting against the box, swap funds, and DECS. It presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.

Author : Samuel A. Donaldson
Publisher : West Academic Publishing
Page : 888 pages
File Size : 17,40 MB
Release : 2007
Category : Income tax
ISBN :

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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

Author : Daniel Q. Posin
Publisher : West Publishing Company
Page : 692 pages
File Size : 30,61 MB
Release : 2000
Category : Business & Economics
ISBN :

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" ... offers a detailed and comprehensive treatment of basic rules, principles and issues relating to federal taxation."--Overview.

Author : J. Martin Burke
Publisher :
Page : 0 pages
File Size : 32,16 MB
Release : 2013
Category : Income tax
ISBN : 9780769852829

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Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.

Author : Richard A. Westin
Publisher : Vandeplas Pub.
Page : 724 pages
File Size : 12,67 MB
Release : 2013-12
Category : Law
ISBN : 9781600422102

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The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.

Author : John K. McNulty
Publisher :
Page : 596 pages
File Size : 24,66 MB
Release : 1988
Category : Law
ISBN :

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Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.

Author : Fabio Ambrosio
Publisher : Routledge
Page : 370 pages
File Size : 42,44 MB
Release : 2020-10-04
Category : Business & Economics
ISBN : 0429777256

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Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.

Author : Daniel L. Simmons
Publisher :
Page : 0 pages
File Size : 11,25 MB
Release : 2017
Category : Income tax
ISBN : 9781609302641

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Hardbound - New, hardbound print book.