Not only computer scientists, but also electrical engineers, and others interested in electronics are targeted here, and thus the presentation is directed toward understanding how a computer works, while still providing a broad and effective one-year introduction to classical and modern physics. The first half of the book covers many of the topics found in a standard introductory physics course, but with the selection tailored for use in the second half. This second part then covers the fundamentals of quantum mechanics, multi-electron systems, crystal structure, semiconductor devices, and logic circuits. All the mathematical complexities treated are alleviated by intuitive physical arguments, and students are encouraged to use their own programming to solve problems. The only prerequisite is some knowledge of calculus, and the second part can serve by itself as an introduction to the physics of electronics for students who have had a standard two-semester introductory physics course. In this second edition, much of the material on electronic devices has been brought up to date, and there is a new chapter on integrated circuits and heterostructures.

The Sixth Edition of this widely used casebook includes the usual rich mix of materials and is adaptable to a survey course, a policy-oriented seminar, or a more specialized J.D. or LL.M tax class. Every major topic is accompanied by a skillfully developed problem set and lively notes, questions, policy discussion, and bibliographic references. Highlights of the Sixth Edition include: Coverage of all important developments since the last edition, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments, and the unrelated business tax "silo" rules; major antitrust litigation against the NCAA and related legislative proposals to expand the rights of college athletes; and state law developments. Selective discussion of the American Law Institute's forthcoming Restatement of the Law of Charitable Nonprofit Organizations. Division of the chapter on charitable tax exemptions into two chapters, separately covering affirmative requirements for tax exemption (Chapter 5) and limitations on exemptions and procedural requirements (Chapter 6). Updated author's text addressing the robust policy debate over income inequality, "elite philanthropy," and the implications for reform of the charitable deduction. Surveys of proposed tax legislation, including enhanced regulation of donor-advised funds and private foundations. Pruning of dated materials, more tightly edited cases and notes, and several new problems.

Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are: The deduction under 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems. The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships. A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new 163(j) limitation on the deduction of business interest. New limitations on the deduction of excess business losses. Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the 199A qualified business income deduction.

This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.