Federal Income Taxation: Cases and Materials, Volume 8
This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.
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Table of Internal Revenue Code Sections
Table of Treasury Regulations
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activity adjusted adjusted basis adjusted gross income allocation amount annuity apply basis bonds business expenses capital asset capital gain capital loss cash claim Commissioner compensation Congress contract contributions corporation cost court held damages debt depreciation determined disallowed dividend economic employee example exclusion exempt expenses incurred fair market value federal gift gross income Helvering ILLUSTRATIVE MATERIAL income tax indebtedness individual interest Internal Revenue Code Internal Revenue Service investment issue itemized deductions limited loan medical expenses ment mortgage nondeductible ordinary and necessary ordinary income paid payments percent petitioner profit profit-seeking provides purchase purposes qualified realized receipt received recovery regulations rental residence respect result Rev.Rul Roth IRA rules Section statutory subsidy substantial T.C. Memo Tax Court tax credit tax expenditure tax rate tax-exempt taxable income taxation taxpayer tion trade or business transaction Treas treatment United