Tax Law

4th Edition (with 2013-2014 supplement)

This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under #65533;#65533; 734(b), 743(b) and 755, and #65533; 751(b) distributions.

San Francisco tax attorney Fred Daily reveals secrets the IRS doesn't want you to know and arms you with all the information you need to confront America's most powerful government agency. Provides forms necessary for dealing with the IRS and tax court and also includes confidential forms used by the IRS during audits and collection interviews.

Fishman reviews legal and tax information that all independent contractors, freelancers, and consultants need to know in order to be successful.

As Certain as Death surveys the most important details of income, property, general and selective sales, corporate income, and other tax laws for each of the fifty states. The book also discusses how the tax burden is allocated among the poor, middle classes, and wealthy. It provides a picture of each state's tax and revenue sources, public school funding, and other characteristics, including population, race, religious affiliation, family income and poverty statistics, and major industries. In addition to providing a reasonable level of detail that reveals the state's strengths and weaknesses, the five categories presenting these details foster meaningful comparisons between the states. This book is an important tool for evaluating state policies from a fairness perspective; it will also be helpful to educators and others in both private and government sectors who are interested in business, investment, multi-jurisdictional, and education issues, as well as geographical trends addressing population, race, religion, and poverty.

This treatise covers the issues of allocation and apportionment of corporate income subject to state tax. The application of constitutional arguments to state tax issues is discussed in detail. The regulations of the Multistate Tax Commisssion and the Uniform Division of Income for Tax Purposes Act are included.

The authoritative reference for nonprofit law, by leading expert Bruce R. Hopkins The Law of Tax-Exempt Organizations 11th edition details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. This new edition includes the most up-to-date coverage of subjects such as: nonprofit governance, and new rules for donor advised funds and supporting organizations, updates on unrelated business activities. Discussion of subjects such as the private inurement doctrine and private benefit doctrine have been expanded in light of recent IRS ruling activity. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations stay up to date on relevant law developments so they can make more informed decisions about their organization's actions and future direction. This eleventh edition is an important revision, with significant updates and vital information you need to know. Get up to date on the latest regulations and court opinions See how recent IRS rulings impact many aspects of tax-exempt organizations law Learn how the health care shift has generated new guidelines Read new law concerning legislative and political activities, intermediate sanctions, and more Written by one of the country's leading authorities on the law surrounding tax-exempt organizations, this comprehensive and authoritative reference allows you to learn the particulars of the subject matter or get a quick refresher regarding specific rules of interest. For newcomers and experienced practitioners alike, The Law of Tax-Exempt Organizations 11th edition provides a single-volume resource for the latest, most up-to-date information aspects of the law.

This most current title merges both Audit and Administration and is titled "Internal Revenue Manual - Audit & Administration".

This book is a useful companion to law students taking a course in this area. It can also serve as a course book that will provide an introduction to the subject as a prelude to applying the principles to a set of problems. This complex topic has been made comprehensible to readers who are not yet conversant with the area and is a valuable supplement to a casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate.

This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.

The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues.

Reliable source on tax procedure and tax fraud helps bridge the gap between understanding "substantive" code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; investigation; and tax crimes.