This stellar author team, with years of scholarship and teaching experience, presents a core text of about 500 pages, which covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles self-contained, optional units at the end of the book - "cells" that supplement the core text by providing additional material and treating a limited number of topics in greater detail notes and questions that provide background information and place the cases and statutes in context more than 100 problems interspersed throughout the core text and the cells that challenge students to apply theory to specific situations
Thoroughly and thoughtfully updated, the Third Edition adds important tax litigation passed since the last edition was published up-to-date coverage of the American Recovery and Reinvestment Act the new revenue ruling explaining the tax rules applicable to the victims of Madoff-type Ponzi schemesa new case dealing with the effect of public policy limitations on business expense deductions on a taxpayer distributing medical marijuana in compliance with California law updated information on the ongoing crisis of the alternative minimum taxupdated provisions that are adjusted annually for inflation including rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions
Federal Income Taxation, Third Edition, not only strikes exactly the right balance between being too simplistic and too complicated, its distinctive organization allows for variety in teaching that no other single book can offer.
This stellar author team, with years of scholarship and teaching experience, presents a core text of about 500 pages, which covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles self-contained, optional units at the end of the book - "cells" that supplement the core text by providing additional material and treating a limited number of topics in greater detail notes and questions that provide background information and place the cases and statutes in context more than 100 problems interspersed throughout the core text and the cells that challenge students to apply theory to specific situations
Thoroughly and thoughtfully updated, the Third Edition adds important tax litigation passed since the last edition was published up-to-date coverage of the American Recovery and Reinvestment Act the new revenue ruling explaining the tax rules applicable to the victims of Madoff-type Ponzi schemesa new case dealing with the effect of public policy limitations on business expense deductions on a taxpayer distributing medical marijuana in compliance with California law updated information on the ongoing crisis of the alternative minimum taxupdated provisions that are adjusted annually for inflation including rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions
Federal Income Taxation, Third Edition, not only strikes exactly the right balance between being too simplistic and too complicated, its distinctive organization allows for variety in teaching that no other single book can offer.
Imprint | Aspen Publishers |
Country of origin | United States |
Release date | 2013 |
Availability | We don't currently have any sources for this product. If you add this item to your wish list we will let you know when it becomes available. |
Authors | Schmalbeck Richard, Lawrence Zelenak, Richard Schmalbeck |
Format | Electronic book text |
Pages | 1008 |
Edition | 3rd ed. |
ISBN-13 | 978-1-4548-3247-8 |
Barcode | 9781454832478 |
Categories | |
LSN | 1-4548-3247-9 |