Legal Interpretation of Tax Law

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ISBN 13 : 9789041184733
Total Pages : 0 pages
Book Rating : 4.1/5 (847 download)

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Book Synopsis Legal Interpretation of Tax Law by : Robert F. van Brederode

Download or read book Legal Interpretation of Tax Law written by Robert F. van Brederode and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.

Understanding Taxation Law 2017

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ISBN 13 : 9780409344851
Total Pages : 0 pages
Book Rating : 4.3/5 (448 download)

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Book Synopsis Understanding Taxation Law 2017 by : Christopher John Taylor

Download or read book Understanding Taxation Law 2017 written by Christopher John Taylor and published by . This book was released on 2016-12-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Taxation Law 2017 is a comprehensive introduction to the Australian tax law system and is an essential reference for business, accounting and law students.This updated edition uses a number of pedagogical features such as learning objectives, boxed case summaries, legislation extracts, revision questions, practical taxation activity problems and end of chapter summaries. Innovative online resources enhance the teaching and learning experience. This text will assist students studying at the higher end of the market by providing more than just technical detail. With easy-to-understand treatment of all topics in core undergraduate units, as well as informed commentary by a team of expert authors, Understanding Taxation Law 2017is the ideal introduction to Australian tax for 2017. Features· Online access to cases and legislation· Learning objectives, questions, problems, activities, case examples, working examples· Published annually to support currency Related TitlesKenny, Concise Tax Legislation, 2016Kenny, Quick Reference Card Tax I and II, 2016Khoury, LN Case Summaries, 8th edition, 2015

Understanding Corporate Taxation

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Publisher : LexisNexis
ISBN 13 : 9781422474433
Total Pages : 0 pages
Book Rating : 4.4/5 (744 download)

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Book Synopsis Understanding Corporate Taxation by : Leandra Lederman

Download or read book Understanding Corporate Taxation written by Leandra Lederman and published by LexisNexis. This book was released on 2010-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.

U. S. Master Tax Guide--Hardbound Edition (2017)

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Publisher : CCH Incorporated
ISBN 13 : 9780808044741
Total Pages : 0 pages
Book Rating : 4.0/5 (447 download)

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Book Synopsis U. S. Master Tax Guide--Hardbound Edition (2017) by : CCH Tax Law

Download or read book U. S. Master Tax Guide--Hardbound Edition (2017) written by CCH Tax Law and published by CCH Incorporated. This book was released on 2016-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's U.S. Master Tax Guide - Hardbound Edition provides helpful and practical guidance on today's federal tax law. This 100th Edition reflects all pertinent federal taxation changes that affect 2016 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.The U.S. Master Tax Guide contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

Understanding Taxation Law 2018

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ISBN 13 : 9780409346923
Total Pages : 0 pages
Book Rating : 4.3/5 (469 download)

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Book Synopsis Understanding Taxation Law 2018 by : Christopher John Taylor

Download or read book Understanding Taxation Law 2018 written by Christopher John Taylor and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Taxation Law 2017 is a comprehensive introduction to the Australian tax law system and is an essential reference for business, accounting and law students. This updated edition uses a number of pedagogical features such as learning objectives, boxed case summaries, legislation extracts, revision questions, practical taxation activity problems and end of chapter summaries. Innovative online resources enhance the teaching and learning experience. This text will assist students studying at the higher end of the market by providing more than just technical detail. With easy-to-understand treatment of all topics in core undergraduate units, as well as informed commentary by a team of expert authors, Understanding Taxation Law 2017 is the ideal introduction to Australian tax for 2017.

Understanding Taxation Law 2023

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ISBN 13 : 9780409357271
Total Pages : 0 pages
Book Rating : 4.3/5 (572 download)

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Book Synopsis Understanding Taxation Law 2023 by : JOHN. TAYLOR

Download or read book Understanding Taxation Law 2023 written by JOHN. TAYLOR and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Basic Federal Income Taxation

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Publisher : Aspen Publishing
ISBN 13 : 1543821782
Total Pages : 1150 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Basic Federal Income Taxation by : William D. Andrews

Download or read book Basic Federal Income Taxation written by William D. Andrews and published by Aspen Publishing. This book was released on 2024-02-07 with total page 1150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.

United States Code

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ISBN 13 :
Total Pages : 1506 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

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.

Basic Federal Income Taxation

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Publisher : Aspen Publishing
ISBN 13 : 1543821774
Total Pages : 960 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Basic Federal Income Taxation by : William D. Andrews

Download or read book Basic Federal Income Taxation written by William D. Andrews and published by Aspen Publishing. This book was released on 2024-02-07 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt: Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.

Understanding Federal Income Taxation

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Publisher :
ISBN 13 : 9780769852829
Total Pages : 0 pages
Book Rating : 4.8/5 (528 download)

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Book Synopsis Understanding Federal Income Taxation by : J. Martin Burke

Download or read book Understanding Federal Income Taxation written by J. Martin Burke and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.

Concise Tax Legislation 2017

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Publisher :
ISBN 13 : 9780409344189
Total Pages : pages
Book Rating : 4.3/5 (441 download)

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Book Synopsis Concise Tax Legislation 2017 by : P. Kenny

Download or read book Concise Tax Legislation 2017 written by P. Kenny and published by . This book was released on 2016-12-12 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: LexisNexis Concise Tax Legislation 2017 is an invaluable resource for both students and practitioners. It consolidates key Australian tax provisions in one easy to use volume, making for an excellent reference point for those studying and practising tax law in Australia. An introductory overview by Dr Paul Kenny also provides a handy summary of current tax provisions. Features· Consolidated text of major tax legislation · Shaded tabs for enhanced navigability · Extensive Index Related TitlesKenny, Blissenden & Villios, Australian Tax 2017Taylor, et al, Understanding Taxation Law 2017Kendall, LexisNexis Study Guide: Taxation and Revenue Law, 2nd ed, 2011

Partnership Taxation

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Publisher : Aspen Publishing
ISBN 13 : 1543823580
Total Pages : 464 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Partnership Taxation by : George K. Yin

Download or read book Partnership Taxation written by George K. Yin and published by Aspen Publishing. This book was released on 2020-09-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.

Tax Withholding and Estimated Tax

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Tax Withholding and Estimated Tax by :

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:

Understanding Federal Income Taxation

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Publisher : Carolina Academic Press LLC
ISBN 13 : 9781531014599
Total Pages : 744 pages
Book Rating : 4.0/5 (145 download)

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Book Synopsis Understanding Federal Income Taxation by : J. Martin Burke

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:

Understanding Taxation Law

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Publisher :
ISBN 13 : 9780000488046
Total Pages : 11 pages
Book Rating : 4.4/5 (88 download)

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Book Synopsis Understanding Taxation Law by :

Download or read book Understanding Taxation Law written by and published by . This book was released on 2003 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U. S. Master Tax Guide (2017) - SAFEGUARD

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Publisher :
ISBN 13 : 9780808045410
Total Pages : pages
Book Rating : 4.0/5 (454 download)

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Book Synopsis U. S. Master Tax Guide (2017) - SAFEGUARD by : CCH Tax Law Editors Staff

Download or read book U. S. Master Tax Guide (2017) - SAFEGUARD written by CCH Tax Law Editors Staff and published by . This book was released on 2016-11-26 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 96th Edition reflects all pertinent federal taxation changes that affect 2015 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.The 2016 MTG contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The Master Tax Guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws. For added value, the U.S. Master Tax Guide is also annotated to CCH's Federal Standard Tax Reporter for more advanced, detailed, historical and in-depth research resources.The U.S. Master Tax Guide is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and provides quick and clear answers to client questions.MTG comes complete with the popular Quick Tax Facts card that can be detached for at-a-glance reference to key tax figures and other often referenced amounts used in preparing 2015 income tax returns,

Understanding Taxation Law

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Publisher :
ISBN 13 : 9780409325614
Total Pages : 1193 pages
Book Rating : 4.3/5 (256 download)

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Book Synopsis Understanding Taxation Law by : Frank M. Gilders

Download or read book Understanding Taxation Law written by Frank M. Gilders and published by . This book was released on 2008 with total page 1193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding Taxation Law: An Interactive Approach 2009 is a new annual taxation law work for business and commerce students. The text provides a level of coverage of taxation law principles suitable for business or commerce students and incorporates a pedagogical structure that makes taxation law accessible. The text is designed to be a 'one-stop-shop' for students of taxation law by providing commentary, case summaries, legislation extracts, discussion questions, activities, and problems with worked examples. Student learning is supported on LN Connect.