The Individual Tax Base


Book Description

This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.




Fundamentals of Business Enterprise Taxation


Book Description

Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.




Freeland, Lathrope, Lind, and Stephens's Fundamentals of Federal Income Taxation, 19th


Book Description

CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to this book, leading study aids, an outline starter, and Gilbert Law Dictionary.




Fundamentals of Corporate Taxation


Book Description




Taxation of S Corporations in a Nutshell


Book Description

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.




Black Letter Outline on Corporate Taxation


Book Description

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.







Federal Income Taxation


Book Description

Hardbound - New, hardbound print book.




The Jurisprudence of Sport


Book Description

This textbook, the first of its kind, makes it easy--and fun!--to teach an exciting new course on the "jurisprudence of sport." Unlike sports law, which treats sports as objects of regulation by ordinary legal systems, this course treats sports and games as legal systems to be studied in their own right. The book is appropriate not only for law students but also for undergraduates; it offers an introduction to legal thinking but requires no background in legal doctrine. Student-friendly and deeply comparative, the text draws examples from the world's most popular team and individual sports and games (including baseball, football, soccer, tennis, golf, gymnastics, chess, boxing, and esports) and also from less widely known competitions (competitive eating, cornhole, etc.). Chapters are organized in an intuitive sports-focused manner, covering such issues as scoring systems, penalties, league structure, player eligibility and assignment, amateurism, officiating, replay review, and cheating. The jurisprudence of sport is a fast-developing field of academic study. The authors, one of them a leading figure in the field and both professors at top law schools, maintain a high degree of analytical rigor and theoretical sophistication. Icons sprinkled throughout introduce students to fundamental concepts, some law-particular (such as rules vs. standards and prices vs. sanctions) and others from cognate disciplines (such as agency costs, the Coase Theorem, and psychological biases and heuristics). Richly filled with comments, questions, and exercises, the text facilitates a large variety of pedagogical approaches and is suitable for 2- to 4-credit courses.




Contemporary Family Law


Book Description

This popular family law casebook engages students by presenting core family law doctrine while exploring significant transformations in American families and cutting-edge policy debates. It highlights the important role of constitutional law--and other areas of state and federal law--in shaping family law. The book invites students to consider questions of family definition and governmental regulation of families in light of family law's purposes. It charts family law's evolving approach to adult-adult and parent-child (and other caretaker-dependent) relationships, emphasizing that contemporary families take a variety of forms. The Sixth Edition updates all chapters to reflect the latest family law developments, such as the legal treatment of nonmarital families (including plural relationships) and nonbiological parenting as well as recent Supreme Court decisions. It integrates material previously covered in separate chapters on ethical issues in family law practice and jurisdiction into the contexts in which they arise, such as divorce, child custody, and division of marital property. The Sixth Edition has new material highlighting the intersection of family law with race, gender, class, immigration, sexual orientation, and gender identity. As with previous editions, the casebook contains ample problems for students to apply doctrine to realistic factual contexts and highlights practical dynamics of family law practice. The 6th edition: Thoroughly examines the impact of recent Supreme Court cases on family law, including Dobbs v. Jackson Women's Health Organization (and provides teachers with shorter and longer versions of that case), and Golan v. Saada Includes attention to the role of race and racism in laws that shape and regulate the family, with case law addressing marriage, divorce, and inheritance rights of formerly enslaved persons and a post-Loving v. Virginia case challenging the continued requirement that couples disclose race on a marriage license Provides a restructured chapter on the legal consequences of marriage, spousal roles within marriage, and the gender revolution within family law and related fields Includes new developments on marriage requirements, including state minimum age laws and common-law marriage rules, and addresses First Amendment challenges, post-Masterpiece Cakeshop, to civil marriage equality and state antidiscrimination laws Includes new coverage of the intersection of immigration and family law Addresses changes in legal approaches to nonmarital families, including multi-adult domestic partnerships and the Uniform Cohabitants' Economic Remedies Act Provides updated treatment of custody and parenting time issues, including parenting gender-expansive children Provides a restructured chapter on intimate partner violence (IPV), including updates on various factors impacting IPV and shifting gun control statutes and caselaw affecting civil protection orders Provides new consideration of child support issues, including joint custody and subsequent families Provides revised problems in anticipation of the NextGen Bar Exam