Tax Law Treatises

A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures. Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis.

This book explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017. Federal Income Taxation is also available online via West Academic Study Aids.

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.

The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues. Principles of Federal Income Taxation is also available online via West Academic Study Aids.

This study aid is designed to supplement a traditional casebook and course in federal individual income taxation. Each chapter contains the provisions of the Internal Revenue Code relevant to that particular chapter's topic. Chapters also include summaries of leading cases and relevant administrative rulings.

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. Federal Taxation of Income, Estates, and Gifts is also available online via Westlaw.

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.