Fundamentals of Federal Income Taxation: CasebookPlus (University Casebook Series)
Language: English
Published by West Academic Press, 2022
- Hardcover
- New
Seller: Revaluation Books, Exeter, United KingdomRevaluation Books
AbeBooks seller since January 6, 2003
Condition: New
£ 412.19
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Add to basketItem description from seller
20 edition. 1113 pages. 10.32x7.76x1.81 inches. In Stock.
Seller Inventory # 1685613241
- Title
- Fundamentals of Federal Income Taxation: CasebookPlus (University Casebook Series)
- Author
- Lind, Stephen J./ Lathrope, Daniel J./ Field, Heather M./ Stephens, Richard B.
- Publisher
- West Academic Press
- Publication year
- 2022
- Condition
- Brand New
- Binding
- Hardcover
- Language
- English
- ISBN 10
- 1685613241
- ISBN 13
- 9781685613242
- Item weight
- 1.95 kilograms
The new edition contains expanded materials on tax policy, including discussions of (1) the fundamentals of tax policy, (2) a comparison of the definition of income under the Internal Revenue Code and under Haig-Simons, (3) the realization requirement for gains and losses, (4) the argument for and against the stepped-up basis in Section 1014, (5) a critique of tax expenditures, and (6) the preferential treatment of capital gains.
Other significant changes in the casebook include new or revised coverage, sometimes with problems, of: (1) judicial review of Treasury regulations, (2) taxation of virtual currencies, (3) the exclusion for discharge of student loans, (4) the Section 274 limitation on the deductibility of entertainment and meal expenditures, (5) the Section 280A limitation on the deductibility of expenses in connection with the business use of a home, (6) the Section 280E limitation on the deductibility of expenditures in connection with sales of illegal drugs, (7) the concepts of adjusted gross income and miscellaneous itemized deductions, (8) the tax benefit doctrine, (9) net operating losses, (10) Special Opportunity Zones, and (11) the definition of "real property" under Section 1031.
"Synopsis" may belong to another edition of this title.
Revaluation Books
Exeter, United Kingdom
AbeBooks seller since January 6, 2003
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Edward Bowditch Ltd
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Exeter, United Kingdom EX3 0PP
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