Tax Law Treatises

This electronic version of the preeminent print treatise of the same title 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.

This treatise is the most commonly cited tax law treatise by the courts. It is arranged topically and is focused on using cases rather than determinations to clearly illustrate principles of tax law. It is designed to allow the explanations to be accessible through a number of research paths and includes multiple tables and indexes to find relevant information. Additionally, Volume I offers explanations of how to find information in Mertens.

This is the electronic version of the print treatise of the same title, providing in-depth analysis of federal taxation relating to individuals, corporations, partnerships, estates, and gifts.

This being the electronic version of the print treatise of the same title, it 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.

Treatise examining partnership taxation under Subchapter K for partnerships and similar business structures. Authors are leading practitioners in the field.

Treatise explaining and analyzing the procedures followed by the IRS to ensure tax compliance. Also covers administrative practice, including requests for letter rulings, examinations, and the appeals process.

Provided via Bloomberg Law, these Bloomberg BNA Portfolios are the electronic version to the print. It is 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.