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In 2017, the U.S. adopted the most far reaching changes to its
international tax laws since 1962. This updated edition reflects
these changes and provides law teachers with a relatively simple,
easy to use casebook to teach U.S. international taxation. The
field is notoriously complex, more so, perhaps, than any other area
of Federal tax law. The focus is on how the details of the tax law
fit into a broader structure, which is described in the
introduction. The book enables students to fit the particular
issues they are working on into a larger context, to develop an
intuition for where the problem areas may lie.
This is a comprehensive casebook on federal income taxation of
corporations, focusing almost entirely on issues arising under
Subchapter C of the Internal Revenue Code. It is aimed at students
who have already completed a basic course in federal income
taxation, and so have an understanding of basic tax concepts. In
addition to helping students understand the statutes and their
administrative and judicial overlays, the book encourages them to
evaluate the law and the various proposals for changing it.
Attention is given to identifying long term trends and challenges.
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