Tax Law Treatises

This Nutshell summarizes the U.S. federal income tax law for individuals, defines income, and identifies the different types of deductions available to a taxpayer. The book explains statutory inclusions and exclusions from gross income, profit-related deductions, mixed deductions, personal deductions, other allowances, and the rules for determining taxable income. Sales and dispositions of property, taxation of capital gains and losses, and special tax rates are covered. The book also explores the policy and purposes of, and alternatives to, existing legal rules. Federal Income Taxation of Individuals in a Nutshell is also available online via West Academic Study Aids.

Broad coverage of relevant laws and cases to do with corporate taxation. Designed to supplement any corporate tax casebook. Uses specific examples, diagrams of transactions, summary charts, and checklists to clarify and distill key points.

This preeminent treatise examines full range of corporate tax issues, including corporate organization, capital structure, income tax, Sub-chapters C & S, dividends and distributions, foreign corporations, and foreign source income.

Treatise providing in-depth analysis of federal taxation relating to individuals, corporations, partnerships, estates, and gifts. Covers how to evaluate potential opportunities and pitfalls in corporate transactions and provides in-depth analysis of recent cases and decisions, including practical examples describing rules and regulations that affect the distribution of dividends. Federal Income Taxation of Corporations & Shareholders is also available online via Westlaw.

This treatise specifically covers federal income taxation of individuals by providing a concise, but complete account of the tax problems of single taxpayers, heads of households, married couples, and surviving spouses. Federal Income Taxation of Individuals is also available online via Westlaw.

A comprehensive practitioner-focused collection of 300 "portfolios" on a wide variety of tax issues. Written mostly by practitioners, each portfolio contains an in-depth analysis of the applicable law, practice documents, and sample forms. Portfolios are also available covering state tax issues and foreign taxes for the larger economies. Tax Management Portfolios are also available online via Bloomberg Law.