Federal Income Taxation

Name: Federal Income Taxation
Price: 9.15 USD
Availability: InStock
ISBN: 9780735592513

ISBN-10: 0735592519

ISBN-13: 9780735592513

Edition: 3rd (Revised)

Authors: Schmalbeck Richard, Lawrence Zelenak

List price: $226.00

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Description:

This text's unique, flexible structure provides solid coverage of therudiments of the field while allowing instructors to integrate additional,in-depth material of their choice. More than 100 problems throughoutFederal income Taxation challenge students to apply theory to specific,realistic situations. The "core" text covers the leading cases and explainsthe substantive tax law that is essential to a basic understanding of federalincome tax law and principles. Meanwhile, "cells" offer supplemental materialto the core by presenting additional information and treating various topicsin greater detail.Many great features make this a valuable source for students:a core text (approx. 500 pages)…

Book details

List price: $226.00
Edition: 3rd
Publisher: Wolters Kluwer Law & Business
Publication date: 7/26/2011
Binding: Hardcover
Pages: 1008
Size: 7.75" wide x 10.75" long x 2.00" tall
Weight: 3.960
Language: English

Lawrence Zelenak is the Pamela B. Gann Professor of Law at Duke University School of Law.




An Introduction to the Income Tax


Cells: reading the Code (using the example of the moving expense deduction)


Understanding tax rates


Inflation and the income tax


Compliance and enforcement


Tax return preparation and standards



The Scope of Gross Income


Cells: the recovery of capital doctrine


Distinguishing gifts from compensation for services


Life insurance


The taxation of baseballs and other found property


Free parking


Frequent flier miles


Defining cancellation of indebtedness income; rescission



Property Transactions


Cells: the personal residence gain exclusion


The installment method of section 453; and selected topics in like-kind exchanges



Personal Deductions


Cells: quid pro quo contributions


Exempt organizations


Private foundations


Casualty losses materials and problem sets


Double tax benefits



Business Deductions



Capitalization and Cost Recovery


Cells: section 197 intangibles


Repair deductions



Tax Accounting


Cell: inventories and accrual accounting



Tax Preferences, Tax Shelters, and the Alternative Minimum Tax


Cells: the alternative minimum tax and its discontents


Compliance and enforcement


Return preparation standards



Taxation of the Family


Cells: a comparative perspective on child care as a business expense


Marriage penalty causes and cures


Family income-splitting by statute


Design issues relating to the earned income tax credit



Identifying the Proper Taxpayer


Cells: interest on client trust accounts


Family income-splitting by statute



Retirement Savings and Consumption Taxation



Capital Gains and Losses