This text takes a straightforward, application-oriented approach to learning individual tax. It allows students to develop both an understanding of tax and the analytical skills necessary to apply that knowledge.
This edition of Introduction to Taxation was originally published as Fundamentals of Federal Income Tax Law. In writing this book, the author was guided by a view that as income tax law becomes increasingly complex the best approach to its teaching is to return to basics.
This casebook provides an introduction to the taxation of business organizations, highlighting the most significant tax similarities and differences between and among the tax regimes of Subchapters C, K, and S of the Internal Revenue Code as they apply to corporations, partnerships, and limited liability companies.
Author(s): Richard M. Lipton (Author) , Paul D. Carman (Author) , Charles Fassler (Author) , Walter D. Schwidetzky (Author)
Publisher:
Carolina Academic Press
ISBN: 9781531022402
Partnership Taxation is a textbook designed for graduate tax students and advanced law and accounting students, as well as lawyers and accountants. It provides a thorough and sophisticated look at this important area of tax law for closely held businesses operating in the U.S. Classification, formation, operation, and liquidation of partnerships are covered, as are several important associated topics.
The third edition of Problems and Solutions for Federal Income Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation that incorporates developments in the law through 2022, including the Inflation Reduction Act. Changes since the second edition include new treatments of clean energy and climate change tax credits, pandemic tax relief, loan forgiveness, sexual harassment settlements, the charitable deduction, retirement plans, and education tax credits.
Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that.
Understand better what you're learning in Federal Income Tax class and prepare effectively for exams by applying concepts as you learn them. This study guide includes 245 multiple-choice and short-answer questions arranged topically for ease of use during the semester, plus an additional set of 25 questions comprising a comprehensive "practice exam".
This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework.