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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Fundamentals of Federal Income Taxation - CasebookPlus (Hardcover, 20th Revised edition)
Loot Price: R9,603
Discovery Miles 96 030
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Fundamentals of Federal Income Taxation - CasebookPlus (Hardcover, 20th Revised edition)
Series: University Casebook Series
Expected to ship within 12 - 17 working days
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This widely-adopted casebook provides detailed information on
federal income taxation, with specific assignments to the Internal
Revenue Code, selected cases, and regulations and rulings from the
Internal Revenue Service. The revised and updated Twentieth Edition
marks the 50th anniversary of the casebook's first publication, and
in this edition Professor Heather M. Field (University of
California, Hastings) joins the casebook as an author. This new
edition retains the book's long standing format and much of its
prior materials, but it is updated to reflect recent events
including legislative, judicial, and regulatory developments. The
new edition contains expanded materials on tax policy, including
discussions of (1) the fundamentals of tax policy, (2) a comparison
of the definition of income under the Internal Revenue Code and
under Haig-Simons, (3) the realization requirement for gains and
losses, (4) the argument for and against the stepped-up basis in
Section 1014, (5) a critique of tax expenditures, and (6) the
preferential treatment of capital gains. Other significant changes
in the casebook include new or revised coverage, sometimes with
problems, of: (1) judicial review of Treasury regulations, (2)
taxation of virtual currencies, (3) the exclusion for discharge of
student loans, (4) the Section 274 limitation on the deductibility
of entertainment and meal expenditures, (5) the Section 280A
limitation on the deductibility of expenses in connection with the
business use of a home, (6) the Section 280E limitation on the
deductibility of expenditures in connection with sales of illegal
drugs, (7) the concepts of adjusted gross income and miscellaneous
itemized deductions, (8) the tax benefit doctrine, (9) net
operating losses, (10) Special Opportunity Zones, and (11) the
definition of "real property" under Section 1031.
General
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