Fundamentals of Federal Income Taxation

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640208520

Category:

Page: N.A

View: 4526

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Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

Fundamentals of Partnership Taxation

Cases and Materials

Author: Stephen Schwarz,Stephen A. Lind,Daniel J. Lathrope

Publisher: Foundation Press

ISBN: 9781609300692

Category: Law

Page: 473

View: 4881

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The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers

Corporate Taxation

Problems, Solutions and Explanations

Author: Adam S. Feuerstein

Publisher: Lbd Publications

ISBN: 9780971527300

Category: Business & Economics

Page: 136

View: 3075

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Federal Income Taxation

Principles and Policies

Author: Michael J. Graetz,Deborah H. Schenk

Publisher: Foundation Press

ISBN: 9781609301835

Category: Law

Page: 787

View: 4680

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This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

State and Local Taxation

Cases and Materials

Author: Jerome R. Hellerstein,Walter Hellerstein,Joan M. Youngman

Publisher: West Group

ISBN: 9780314153760

Category: Law

Page: 1147

View: 7146

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This law school casebook contains the most recent cases dealing with such issues as jurisdiction to tax out-of-state corporations, taxation of electric-power generating capacity and contaminated property, use tax collection responsibilities, and multiple and discriminatory taxation of nonresidents. In addition, this edition focuses on the rapidly expanding issues raised by state taxation of electronic commerce. It also includes the latest U.S. Supreme Court cases of general significance, as well as a section devoted to fundamental sales tax reform reflected in the states? Streamlined Sales Tax Project.

Principles of Taxation for Business and Investment Planning 2016 Edition

Author: Shelley Rhoades-Catanach,Sally Jones

Publisher: McGraw-Hill Education

ISBN: 9781259549250

Category: Business & Economics

Page: 672

View: 4025

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Principles of Taxation for Business and Investment Planning focuses on the role taxes play in business and investment decision, presenting the general roles of taxation and discussing its implications for all tax-paying entities before delving into a specific exception. The benefit of this approach is a strong grasp of the fundamental principles informing taxation rules. This helps students comprehend the framework of the tax system, making future changes to the tax code easier to understand-no matter how many there are. Unlike traditional introductory texts, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of taxation such a nightmare for business students. This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world. Don't just teach your students the tax code; teach them how the tax code affects business decision making with the 2016 edition!

Corporate Finance

Cases and Materials

Author: William W. Bratton

Publisher: N.A

ISBN: 9781609300593

Category: Law

Page: 1261

View: 398

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This casebook covers the major aspects of corporate finance: valuation, debt financing, hybrid securities, payout policy, intersections of corporate governance and financial incentives, and mergers and acquisitions. The book integrates legal and economic materials. It includes cases and materials addressing the financial crisis of 2008 and subsequent law reform.

Cases and Materials on Real Estate Transfer, Finance, and Development

Author: Grant S. Nelson,Dale A. Whitman

Publisher: West Academic

ISBN: N.A

Category: Law

Page: 1248

View: 6566

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"Nelson, Whitman, Burkhart and Freyermuth's Real Estate Transfer, Finance, and Development retains the organization and coverage of its predecessors but offers new coverage of the tremendous changes that have occurred in the past three years in real estate finance and the real estate industry. The text discusses the reasons for the real estate market's collapse and describes the new regulatory structures that have been created in response. It also provides a complete update on how Article 9 of the UCC has affected real estate finance and how the Internet is transforming the real estate industry."--Publisher's website.

Relentless Change

A Casebook for the Study of Canadian Business History

Author: Joe Martin

Publisher: University of Toronto Press

ISBN: 1442697156

Category: Business & Economics

Page: 504

View: 6627

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Casebooks in business history are designed to instruct students in classrooms and boardrooms about the evolution of business management. The first casebook for the study of business history in a Canadian context, Joseph E. Martin's text will help students, both in the classroom and the boardroom, understand the Canadian economy and guide them in making sound decisions and contributing to a healthy, growing economy. Thirteen original case studies from the mid-nineteenth to the twenty-first centuries deal with different industry sectors as well as individual corporations and managers. Overviews provide context by examining major public policy decisions and key developments in the financial system that have affected business practices. Martin also presents eight original tables that trace the evolution of the 60 largest Canadian corporations between 1905 and 2005. Relentless Change is an invaluable resource for instructors and business students and clearly demonstrates how businesses are affected by the interaction of individual decisions, policy changes, and market trends.

The First Amendment and the Fourth Estate: the Law of Mass Media

Author: T. Carter,Amy Sanders

Publisher: Foundation Press

ISBN: 9781634602754

Category:

Page: 1335

View: 901

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This casebook provides a thorough examination of the law of mass media, providing principal court opinions, explanatory text, and questions for discussion. Topics include the American legal system, introduction to freedom of expression, defamation, privacy, liability for emotional and physical harm, copyright and trademark, national security, obscenity and indecency, advertising regulation, press coverage of the administration of justice, confidentiality, newsgathering from non-judicial public sources, ownership of the media and related problems, access to the media, introduction to broadcasting, and legal control of broadcast programming. In this edition, Internet and new media topics, including net neutrality and other current issues, are integrated into the other materials.

Cases, Materials and Text on European Law and Private Law

Author: Arthur Hartkamp,Carla Sieburgh,Wouter Devroe

Publisher: Bloomsbury Publishing

ISBN: 150991188X

Category: Law

Page: 528

View: 1024

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This Casebook deals with the horizontal effects of EU law, which is to say its effects on relationships between individuals. To a large extent, these effects have been created by the Court of Justice of the European Union (CJEU) on the basis of the European Treaties. The main focus of the Casebook is on the developments relating to primary EU law and their influence on national private law. It studies instances where EU primary law has already directly or indirectly influenced the case law in the Member States, or where it is expected to do so soon. Compared to the well-known impact of EU directives on private law, these developments concerning primary EU law are hardly noted by private lawyers and perhaps not sufficiently explained by scholars of EU law. Therefore the book makes an important contribution to scholarship and education. This book highlights developments in the areas of competition law, fundamental freedoms, non-discrimination, general principles of EU law, ex officio application of provisions of EU law and implementation of directives, including harmonious interpretation and Francovich liability. In its analysis of the ways in which EU law interacts with private law, the book will be an invaluable resource to students, practitioners and academics of EU private law.

Analytical Methods for Lawyers

Author: Howell E. Jackson,Louis Kaplow,Steven Shavell,David Cope

Publisher: Foundation Press

ISBN: 9781599419213

Category: Law

Page: 542

View: 5010

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This law school casebook was developed by a team of professors at Harvard Law School to introduce students with little or no quantitative background to the basic analytical techniques that attorneys need to master to represent their clients effectively. This casebook presents clear explanations of decision analysis, games and information, contracting, accounting, finance, microeconomics, economic analysis of the law, fundamentals of statistics, and multiple regression analysis. References and examples have been thoroughly updated for this 2d edition, and exposition of a number of key topics has been reworked to reflect insights gained from teaching these topics using the 1st edition to many hundreds of Harvard Law students over the past decade.

Immigration and Refugee Law and Policy

Author: Stephen Legomsky,Cristina M. Rodriguez

Publisher: Foundation Press

ISBN: 9781609304249

Category: Emigration and immigration law

Page: 1525

View: 321

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Since its initial publication in 1992, the book has been adopted at 183 U.S. law schools. It mixes theory, policy, and politics with practice-oriented materials that deal in doctrine, planning, and problem-solving. Legomsky and Rodríguez make heavy use of policy analysis, fact problems, and simulation exercises. The teacher's manual contains detailed analyses of all the policy questions, fact problems, and simulation exercises, as well as synopses of all the cases, sample syllabi, and other teaching suggestions. The new edition incorporates the sweeping changes of the past five years. Highlights include: Discussion of DACA and the dramatic November 2014 executive actions Analysis of the legal limits and policy implications of prosecutorial discretion and other Obama Administration executive actions Discussion of comprehensive legislative immigration reform efforts, including S.744 A new section on vulnerable children, addressing UAC, special immigrant juveniles, child asylum issues, and children's use of T and U visas, with specific discussion of the current Central American UAC issues and 2014 opinion of the Inter-American Court A completely re-written section on same-sex marriages, to reflect Windsor, Zeleniak, and Administration implementation initiatives Entirely rewritten section on asylum claims based on particular social group, to reflect the recent BIA decisions in M-E-V-G- and W-G-R- (concerning the social distinction and particularity requirements), the BIA's 2014 landmark domestic violence decision in A-R-C-G-, and related developments on gender-based asylum claims A completely rewritten section on crimmigration generally, the crime-related deportability grounds, and the categorical and modified categorical approaches, to reflect the Supreme Court's recent decisions in Moncrieffe and Descamps, lower court decisions such as Silva-Trevino, and the 2014 BIA decision in Dominguez-Rodriguez The addition of an extended section on federalism and Arizona v. United States in chapter 2 (constitutional foundations), the creation of a new chapter on enforcement that includes discussion of Secure Communities (now PEP), 287(g), non-cooperation laws, and detention, and a reorganization and streamlining of chapter 12 (undocumented immigrants), to accommodate these changes New developments on in-state tuition for undocumented students New developments on drivers' licenses for undocumented residents New material on advance parole, Arrabally, 601A provisional unlawful presence waivers, and parole in place MAVNI renewal and extension to DACA recipients New developments on Padilla New avenues for representation for low-income immigrants and refugees The Supreme Court's Cuellar de Osorio decision on the Child Status Protection Act New developments on EB-5, particularly with respect to regional centers Material concerning work permits for H-4 nonimmigrants New material on the Adam Walsh Act Discussion of dramatic increases in credible fear interviews and Administration responses Discussion of the asylum clock litigation and its effect on work authorization Material on FOIA litigation involving asylum officer interview notes Important recent court decisions on temporary protected status New developments on in-country renunciation of U.S. citizenship Discussion of assisted reproductive technology (ART) and its effects on both immigration and citizenship law

Materials for a Basic Course in Civil Procedure

Author: Kevin Clermont

Publisher: Foundation Press

ISBN: 9781634593090

Category:

Page: 1014

View: 7627

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This casebook is the concise, and very modern, version of a respected classic of civil procedure casebooks. The key to its brevity is its efficient and systematic step-by-step survey of the subject in Part One, which provides a tight 270-page comprehensive treatment of current civil procedure. The survey suffices to give the students a complete and solid grounding in civil procedure by means of the cases, commentaries, text, and questions that progress from pretrial and settlement to trial, judgment, appeal, jurisdiction, and complex litigation. This brief yet thorough coverage leaves time for in-depth treatment of a few selected problem areas regarding the system's fundamental structure in Part Two on governing law, Part Three on authority to adjudicate, and Part Four on res judicata. The twelfth edition has been thoroughly updated. It covers major new cases on general and specific personal jurisdiction and on pleading, and it introduces new materials on the res judicata effect of statute-of-limitations dismissals. It also fully incorporates the new amendments to the Federal Rules of Civil Procedure, which affect such important topics as discovery.

Federal Estate and Gift Taxation in a Nutshell

Author: John K. McNulty

Publisher: N.A

ISBN: N.A

Category: Generation-skipping transfer tax

Page: 486

View: 3667

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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Practicing Environmental Law

Author: Todd Aagaard,David Owen,Justin Pidot

Publisher: Foundation Press

ISBN: 9781634593076

Category:

Page: N.A

View: 5269

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Practicing Environmental Law brings the excitement of environmental law practice into the classroom. The book covers the traditional subject matter of an environmental law course, but in a new way. Each chapter includes multiple case study-style problems, which confront students with an environmental problem and a range of supporting materials. As students work through the book, they will develop an environmental justice advocacy strategy, decide whether to bring novel Clean Air Act litigation to address climate change, consider whether fireworks displays are point sources of water pollution, assess whether the Army Corps of Engineers must prepare an environmental impact statement for a new utility line, negotiate an enforcement settlement, and negotiate the contents of a landscape-scale habitat conservation plan-among many other exercises. They also will review, and use, affidavits, administrative orders and guidance documents, biological opinions, white papers, letters, and other document types, in addition to many statutory and regulatory excerpts and court cases. In short, they will simulate the work that environmental attorneys actually do. The casebook, along with the accompanying online self-assessment questions written by the authors, will teach you the basics of environmental law, and also help you gain deeper understanding of, and heightened enthusiasm for, a crucially important legal field.

Fundamentals of Federal Income Taxation - Casebookplus

Author: James Freeland,Daniel Lathrope,Richard Stephens,Stephen Lind

Publisher: Foundation Press

ISBN: 9781640209558

Category:

Page: 1115

View: 2147

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Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Nineteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the 2017 Tax Cuts and Jobs Act (Pub. L. 115-97). The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act, including the following significant changes: (1) rate reductions for individuals, including a significant rate reduction for business income earned in pass-through entities, (2) changes liberalizing the cost recovery system (including §§ 179 and 168(k)), (3) restrictions on the home mortgage interest deduction and deduction for state and local taxes, (4) the elimination of the deduction for most entertainment expenditures, (5) the non-deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions, (6) a new limitation on the deductibility of business interest, (7) a new limitation on excess business losses of noncorporate taxpayers, (8) repeal of the rules for alimony and separate maintenance payments after 2018, (9) the significant increase in the standard deduction and elimination of the exemption deduction, (10) changes in the accrual method of accounting, (11) the increase and expansion of the child tax credit, (12) a new 60% limitation applicable to cash gifts to public charities, (13) new rules limiting like-kind exchanges to real property exchanges, (14) "simplification" of the kiddie tax, and (15) increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals.

International Taxation in a Nutshell

Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551

Category:

Page: 676

View: 7486

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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

Remedies, Cases and Problems

Author: Elaine Shoben,William Tabb,Thomas Main,Rachel Janutis

Publisher: Foundation Press

ISBN: 9781634602631

Category:

Page: 1191

View: 3293

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The Sixth Edition offers a rich blend of materials mixing textual coverage, problems and provocative cases designed to promote lively class discussion in Remedies. The authors have revised a great book that preserves the best of the former editions and adds revisions and updates, especially in the areas of Equitable Defenses, Preliminary Injunctions, Adjustments and Limitations on Damages, Damages for Economic Loss, Jury Trials, and Declaratory Judgments. This law school casebook focuses on the fundamental tools of judicial remediesâe"injunctions, damages, and restitution. In addition to providing students with a solid grounding in these basics, the casebook also offers the professor choices about which additional areas to cover in depth. Those choices for instruction beyond the basic topics include: Specific Performance Equitable Defenses Contempt Preliminary and Permanent Injunctions Structural Injunctions Common law damages and Tort Reform Adjustments and Limitations on Damages Enjoining Speech/Litigation/Crimes/Nuisances Consequences of Remedial Characterizations