Taxation: Law, Planning, and Policy
This publication differs from most existing tax casebooks the following ways:
• The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course.
• The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems -- Using the Sources, Law and Planning, and Politics and Policy -- which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation.
• The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book.
The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment.
This eBook features links to Lexis Advance for further legal research options.
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TABLE OF CONTENTS
THE REAL WORLD CONTEXT
COMPLETING A FORM 1040
WINDFALLS PRIZES AND GIFTS
B Gifts and Section 102
DAMAGES FOR PERSONAL INJURY
NONCASH COMPENSATION AND FRINGE
POLICY AND PRACTICE
What Is a Charitable
MEDICAL AND CASUALTY
DEPRECIATION ACRS AND THE ROLE OF TAX INCENTIVES
CAPITAL GAIN AND LOSS
TAXATION OF THE FAMILY UNIT
TAX ISSUES IN MARRIAGE AND DIVORCE
THE BASIS CONCEPT AND
RETURN OF CAPITAL AND ITS EFFECT ON INCOME
ANNUAL ACCOUNTING AND ITS LIMITATIONS
LOANS INTEREST AND MORTGAGES
DEDUCTIONS FOR INTEREST PAYMENTS
BUSINESS AND PERSONAL
INCREASED PERSONAL EXPENDITURES RESULTING FROM