Tax Law

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.

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Business Organizations with Tax Planning is a treatise that covers the formation and operation of the various types of business entities. The emphasis is on partnerships and especially corporations, but all other entities are also examined. The corporate material includes extended discussion of corporate purposes and powers, distribution of corporate control, dividends, corporate finance, corporate creditors, close corporations, issues affecting shareholders, the rights and duties of corporate officers and directors, corporate redemptions and spin-offs, securities regulation, mergers and acquisitions, and corporate dissolution and liquidation. In addition, the treatise's tax analysis encompasses corporate taxation, state taxation, and taxation of partnerships, executive compensation, mergers and acquisitions, and dissolution and liquidation. Also addressed are tax accounting and corporate financial accounting. A number of other business-related subjects are given introductory treatment, ideal for corporate counsel and the non-specialist: antitrust, employment discrimination, business torts, products liability, copyright, franchising, environmental law, and federal contracting. These chapters provide the reader with a basic familiarity with these topics; if they want their research to go further, Business Organizations with Tax Planning can introduce them to our single-subject publications dealing with these areas.

This text is a comprehensive resource on the theory and practice of tax planning and compliance for consolidated groups. It is a guide to asking the right questions, defining the options, and helping clients maximize their tax savings and plan more advantageous financial positioning. It provides model returns and case studies illustrating the practical applications of consolidated tax returns. It also provides background and understandable explanations of regulations for the new practitioner and real-life fact patterns for experienced practitioners struggling with issues that the regulations do not directly address.

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.

Family Estate Planning Guide provides expert answers to clients' estate planning questions, with treatment of such issues as marital deduction planning, charitable lead and remainder trusts, insurance planning, estate and gift tax, generation-skipping transfer tax, annual exclusion planning and will provisions.

Full text of the treatise Federal Estate and Gift Taxation, which provides in-depth analysis of Subtitle B (Chapters 11, 12, 13, and 14) of the Internal Revenue Code dealing with the federal estate tax, gift tax, and generation-skipping transfer tax.

This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach. Federal Income, Gift and Estate Taxation covers a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities. This resource also includes Rates Tables and Checklists of Deductions.

Federal Income Taxation of Corporations and Shareholders, by Boris I. Bittker and James S. Eustice is a treatise on all areas of corporate income taxation.

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.

Full text of the treatise Federal Income Taxation of Individuals, which gives an overview of all major aspects of individual federal income taxation.

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 sixth edition reflects major tax legislation enacted in 2017 (the "2017 Act"), including choice of entity issues in light of the new 21% corporate tax rate and the § 199A passthrough deduction.

Federal Taxation of Income, Estates, and Gifts, by Boris I Bittker and Lawrence Lokken, is a treatise on Federal law governing taxation of individuals and entities.

Designed to provide complete and thorough answers to clients' federal tax questions, the Federal Tax Coordinator 2d offers a detailed and comprehensive analysis of all Federal tax laws, regulations, relevant court cases and IRS rulings and releases. The expert analysis is supported by extensive and detailed citations to controlling authorities.
Federal Tax Coordinator 2d includes:
1) Thorough coverage of all federal income, estate, gift, excise, FICA, FUTA and international (U.S. based) taxes - all organized by subject matter for easy access
2) New developments that are integrated continuously into the analysis, so they are not just appended at the end of existing paragraphs
3) Expert commentary in the form of recommendations, illustrations, cautions and observations, which provide professional value-added insight above and beyond analysis of the law
4) Implementation guidelines with references to forms, elections and compliance statements
5) Proven practice tools, sample client letters, checklists of tax-saving opportunities and other practice aids to help you better serve clients while generating revenue
6) Analysis of U.S. income tax treaties currently in force

Experienced tax lawyers, those new to tax law, and academics alike will benefit from this accessible book, that provides a nuts-and-bolts approach in solving specific problems that arise in everyday tax practice. The author provides insight and practical tips on all aspects of federal tax controversies, from audit (examination) through the administrative appeals process and subsequent litigation, and on to collection (enforcement) issues.

Handling Federal Estate and Gift Taxes, Revised 6th simplifies the complexities of the federal estate and gift tax, providing crystal clear analysis of the law, practice and procedures.

The current title merges both Audit and Administration and is titled Internal Revenue Manual - Audit & Administration.

The current title merges both Audit and Administration and is titled Internal Revenue Manual - Audit & Administration.

Treatise on practicing before the IRS.

Mertens Law of Federal Income Taxation is a widely-cited tax treatise covering federal income tax law.

Tax-exempt law explained, for lawyers and nonlawyers alike. The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates. Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements and more. Understand the tax code, regulations and case law pertaining to all categories of tax-exempt organizations Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations. Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization Review annual supplements that provide plain-English information on changes for each tax year Written in a practical format that's accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs or any other type of tax-exempt entity.

Full text of Partnership Taxation, a treatise that provides a comprehensive explanation of partnership taxation. Includes extensive references to other research sources and provides tax planning techniques.

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.

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.

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.

Tax Controversies: Audits, Investigations, Trials is a guide to all stages of a tax examination, investigation, litigation, and prosecution -- civil or criminal:
1) Audits and criminal administrative review
2) IRS investigative powers and taxpayer rights and protections
3) Defenses
4) IRS Audit Classification Handbook
5) Accountants' role in criminal tax cases
6) Corporate criminal tax issues
7) Money laundering and currency violations
It also includes valuable source material, IRC and Criminal Code sections, Treasury regulations applicable to return preparers, Internal Revenue Manual excerpts and forms.

Discover a fully updated and comprehensive reference on US charitable tax law from a leading authority. As United States charitable tax law becomes ever more complex and byzantine, the need for a one-stop resource on foundational and advanced topics in this practice area has become acute. The comprehensively revised Sixth Edition of The Tax Law of Charitable Giving fills this niche. The book offers readers a fulsome, authoritative, and well-organized description of modern US tax laws on charitable giving. Ranging over the basics of US charitable giving law to the intricate details of contributions of various types of property and international giving, this accomplished nonprofit lawyer, professor, and author delves deeply into a wide variety of subjects concerning deductible (and nondeductible) charitable giving. In addition to fundamental topics such as the definition of gift and percentage limitations on charitable deductions, readers will learn about planned giving, donor-advised funds, the substantiation and appraisal requirements, reporting and disclosure laws, valuation principles, tax penalties and more. Ideal for lawyers, accountants and other financial professionals who advise clients on charitable giving and tax matters, The Tax Law of Charitable Giving provides an authoritative reference on all aspects of philanthropy and federal tax law.

Each portfolio has a distinctive title and is periodically revised and updated. Issued in four major series: 1) U.S. Income; 2) Estates, Gifts & Trusts; 3) U.S. International; and 4) Accounting for Income Taxes

Tax Procedure and Tax Fraud in a Nutshell is designed to acquaint students with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution.

Covers federal tax law, helping to identify tax planning opportunities, ensure accuracy when filing taxes and maximize knowledge of all the latest tax law developments.

Accessible via LexisNexis Digital Library.
The seventh edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Adopting material from the authors' casebook Taxation of Individual Income, thirteenth edition, the book is specifically designed for law students using other casebooks who seek supplemental material to assist them in their study of federal individual income taxation. The book consists of forty-two chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal physical injury award, gifts, devises and inheritances, the taxation of gains from the sale or exchange of property, and the tax consequences of divorce. Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies and law underlying federal individual income taxation.

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