Download or read book The Definition of Income and Its Application in Federal Taxation written by William Wallace Hewett and published by . This book was released on 1925 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The definition of income and its application in federal taxation written by William Wallace Hewett and published by . This book was released on 1925 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Taxation in Focus written by Bobby L. Dexter and published by Aspen Publishing. This book was released on 2018-08-17 with total page 1065 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first edition casebook provides a comprehensive introduction to the law of federal income taxation. Coverage includes foundational concepts, core statutory and regulatory provisions, and specialized terminology. Students can use Federal Income Taxation in Focus and its associated materials to build a solid knowledge base and to enhance critical lawyering skills (e.g., comprehending complex rules and presenting persuasive text-based arguments). Because it provides thorough substantive grounding and familiarizes students with practice materials and research tools, the casebook enables students not only to make a meaningful contribution in a clinical setting but also to proceed comfortably to advanced study at the J.D. or L.L.M. level. Key Features: Student-Friendly Pedagogy Introductory Discussion of Topics Case Previews and Post-Case Follow-Ups Real-Life Applications Chapter Summaries Application Problems Federal Income Taxation in Practice Focus on Preparing Students for Practice Embrace of Accessible, Modern-Day Authorities and Landmark Precedent Authorities, Examples, and Exercises Reflect Student, Taxpayer, and Attorney Diversity
Download or read book Federal Taxation of Income Estates and Gifts written by Boris I. Bittker and published by Warren Gorham & Lamont. This book was released on 1999 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Download or read book The Federal Income Tax written by Roy Gillispie Blakey and published by The Lawbook Exchange, Ltd.. This book was released on 2006 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: This was the first book to put the American federal income tax into its historical and political context. Acclaimed upon publication as a necessary supplement to the work of Seligman and Seidman, it is still an essential work. Erwin R. Griswald was among the first to recognize this book's value. In the Harvard Law Review he wrote "[t]here is very little in this book that will help a lawyer win a case...[y]et there is much of practical value, a clear picture of the forest which might otherwise escape the lawyer bent on dissecting the trees." He predicted correctly that "[t]here is a mass of fact and comment that will make the book a standard work of reference for many a year to come" (53:1218).
Download or read book Your Federal Income Tax for Individuals written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book Federal Income Taxation written by Richard Schmalbeck and published by Aspen Publishing. This book was released on 2018-08-08 with total page 1372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.
Download or read book Defining Income written by Alice Abreu and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article we tackle a fundamental problem in tax law: the resistance of the core concept of “income” to a coherent definition. It has long been recognized that there is a substantial gap between the formal definition of income adopted in 1955 by the Supreme Court in Commissioner v. Glenshaw Glass and the IRS's actual determinations of what constitutes income. Among various examples described in the article, the IRS has not taxed as income either valuable, record breaking home run baseballs caught by fans or expensive meals provided by lawyers to prospective clients, even though both appear to meet the Glenshaw Glass definition. Scholars have consistently failed either to explain this dissonance or to offer a theoretically and practically satisfying definition of income to replace the one announced in Glenshaw Glass. We do both and more. Specifically, we develop a new way of thinking about definitions in the law - an approach we call “aptness” - and apply this approach to understanding what “income” means in tax law. The aptness of a legal definition describes the extent to which it reflects the values that are important in the relevant field, which in turn minimizes the number of controversial applications of the definition. We conclude that the Glenshaw Glass definition is apt, but in a highly unusual way. Instead of reflecting by its own terms tax law's defining values, its breadth gives the IRS the flexibility to navigate social opinion regarding income taxation, thereby both providing stability in the administration of the income tax and permitting the evolution of a concept of income that serves the important values - both economic and noneconomic - in taxation.
Download or read book Understanding Federal Income Taxation written by J. Martin Burke and published by Carolina Academic Press LLC. This book was released on 2019 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federal Income Tax as a Means of Emergency Finance written by Thomas Noboru Fukushima and published by . This book was released on 1928 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Individual retirement arrangements IRAs written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Income Tax as Applied to Individuals written by Felix Flügel and published by . This book was released on 1927 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Examination of Basic Weaknesses of Income as the Major Federal Tax Base written by Richard Lindholm and published by Praeger. This book was released on 1986-07-16 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this revelatory, dynamic biography, one of our finest historians, Benson Bobrick, profiles George H. Thomas, arguing that he was the greatest and most successful general of the Civil War. Because Thomas didn't live to write his memoirs, his reputation has been largely shaped by others, most notably Ulysses S. Grant and William Tecumseh Sherman, two generals with whom Thomas served and who, Bobrick says, diminished his successes in their favor in their own memoirs. Born in Virginia, Thomas survived Nat Turner's rebellion as a boy, then studied at West Point, where Sherman was a classmate. Thomas distinguished himself in the Mexican War and then returned to West Point as an instructor. When the Civil War broke out, Thomas remained loyal to the Union, unlike fellow Virginia-born officer Robert E. Lee (among others). He compiled an outstanding record as an officer in battles at Mill Springs, Perryville, and Stones River. At the Battle of Chickamauga, Thomas, at the time a corps commander, held the center of the Union line under a ferocious assault, then rallied the troops on Horseshoe Ridge to prevent a Confederate rout of the Union army. His extraordinary performance there earned him the nickname "The Rock of Chickamauga." Promoted to command of the Army of the Cumberland, he led his army in a stunning Union victory at the Battle of Chattanooga. Thomas supported Sherman on his march through Georgia in the spring of 1864, winning an important victory at the Battle of Peachtree Creek. As Sherman continued on his March to the Sea, Thomas returned to Tennessee and in the battle of Nashville destroyed the army of Confederate general John Bell Hood. It was one of the most decisive victories of the war, and Thomas won it even as Grant was on his way to remove Thomas from his command. (When Grant discovered the magnitude of Thomas's victory, he quickly changed his mind.) Thomas died of a stroke in 1870 while still on active duty. In the entire Civil War, he never lost a battle or a movement. Throughout his career, Thomas was methodical, careful, and always prepared. Unlike Grant at Shiloh, he was never surprised by an enemy. Unlike Sherman, he never panicked in battle but always remained calm and focused. He was derided by both men as "Slow Trot Thomas," but as Bobrick shows in this brilliant biography, he was quick to analyze every situation and always knew what to do and when to do it. He was not colorful like Grant and Sherman, but he was widely admired by his peers, and some, such as Grant's favorite cavalry commander, General James H. Wilson, thought Thomas the peer of any general in either army. He was the only Union commander to destroy two Confederate armies in the field. Although historians of the Civil War have always regarded Thomas highly, he has never captured the public imagination, perhaps because he has lacked an outstanding biographer--until now. This informed, judicious, and lucid biography at last gives Thomas his due.
