Tax Law - Federal

Understanding Federal Income Taxation treatise addresses in detail the fundamental questions raised in individual income tax courses. The authors include numerous concrete examples demonstrating the application of specific concepts, statutes, regulations, and cases.

This text covers the most up to date tax research students need to know from a practitioner's perspective. Treasury interpretations, overview of tax procedure, judicial interpretations, communicating research results, and the internal revenue code. For the tax practitioner.  

The book addresses various areas in which a researcher may be immersed everything from the legislative history of a statute to underlying regulations to interpretive case law. Along the way the book considers various types of tax-related court opinions, a myriad of government-generated documents, and law review articles and journals. Considerable attention is given to both the authoritative weight of each document and how it can be located. Research in international tax, a complex and dynamic area, is discussed in great detail. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request or a brief to be filed with the Tax Court. Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information. These illustrations of the practical application of the rules allow the researcher to become more effective by bridging the gap between research and the practice of law.

Provides helpful and practical guidance on today's federal tax law.
(Library keeps latest edition only.)

Basic Principles covers core tax concepts and principles, including individual taxation, gross income, deductions, credits, and tax planning for individuals.