Leading Cases
Author : Herbert Clarence Fooks
Publisher :
Page : 934 pages
File Size : 43,6 MB
Release : 1926
Category : Taxation
ISBN :
Author : Herbert Clarence Fooks
Publisher :
Page : 934 pages
File Size : 43,6 MB
Release : 1926
Category : Taxation
ISBN :
Author : Joseph Henry Beale
Publisher :
Page : pages
File Size : 28,6 MB
Release : 1926
Category :
ISBN :
Author : Jasper L. Cummings (Jr.)
Publisher : American Bar Association
Page : 0 pages
File Size : 30,74 MB
Release : 2013
Category : Taxation
ISBN : 9781614387206
This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Author : Joseph Henry Beale
Publisher :
Page : 744 pages
File Size : 43,64 MB
Release : 1926
Category : Taxation
ISBN :
Author : Joel S. Newman
Publisher : West Academic Publishing
Page : 0 pages
File Size : 20,81 MB
Release : 2012
Category : Income tax
ISBN : 9780314271716
This title is a part of our CasebookPlus™ offering as ISBN 9781634601726. Learn more at CasebookPlus.com. This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format. It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.
Author : Joseph M. Dodge
Publisher : Aspen Publishing
Page : 679 pages
File Size : 24,62 MB
Release : 2014-12-09
Category : Law
ISBN : 1454860421
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Author :
Publisher :
Page : 348 pages
File Size : 28,75 MB
Release : 1922
Category : Taxation
ISBN :
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher :
Page : 240 pages
File Size : 46,42 MB
Release : 1961
Category : Taxation
ISBN :
Author : Jasper L. Cummings
Publisher : American Bar Association
Page : 0 pages
File Size : 10,4 MB
Release : 2023-05-16
Category : Law
ISBN : 9781641057646
"[This book] examines the intersection of the U.S. Constitution and federal and state taxation going back to the earliest years of the nation. Citing only Supreme Court cases, author Jack Cummings organizes and categorizes the opinions for maximum accessibility by practitioners and others involved in law practice, law making, and legal scholarship. The book includes, for example, a detailed analysis of the 25 Supreme Court cases that ruled a federal tax provision was unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And another chapter explores the Court's 2012 decision in National Federation of Independent Business v. Sebelius. Another chapter makes clear the confusing intersection of fees, taxes, and regulatory charges"--Publisher's description.
Author : Stanley S. Surrey
Publisher :
Page : 1030 pages
File Size : 27,18 MB
Release : 1972
Category : Income tax
ISBN :