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Introduction to Taxation (Looseleaf Version)

Edition: 6th ed., 2013


SKU: 94099L



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Looseleaf Version


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Product Description

In writing this Introduction to Taxation casebook, the author was guided by a view that as tax law becomes increasingly complex, the best approach to its teaching is to return to basics. Thus, this concise treatment of Federal Income Tax Law focuses on the fundamentals. Despite the shorter length of this casebook compared to others on the subject, there is adequate material for a four-hour course. References throughout to supplementary materials allows for more in-depth exploration of issues.

Introduction to Taxation contains more than 25 new notes about statutory interpretation, reflecting that tax law is an ideal vehicle for statutory interpretation. The materials also convey two key points about the legislative process as it pertains to tax law: (a) tax law is not static but is ever changing; and (b) tax law is strongly influenced by special interest group pressures on our legislative body.

Table of Contents includes:
Tax Base, Tax Rates, and Taxable Units;
Whose Income Is It?;
Defining Income;
Taxable Year;
Tax Expenditures and the Legislative Process;
Income In-Kind;
Deductions from Income;
Personal Insurance Protection and Personal Losses;
Capital Expenditure vs. Current Expense;
Public Policy;
Expenses to Produce Tax Exempt Income;
Limiting the Interest Deduction;
Loans, Basis, and Tax Shelters;
Alternative Minimum Tax;
Nonrecognition of Realized Gain;
Capital Gains and Losses, Definition;
Carved Out Income Interests;
Deferred Payments;
Introduction to Accounting Methods; What Is at Stake;
Cash Method;
Accrual Method.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Looseleaf
Author Popkin
ISBN 9780769881997
Edition 6th ed., 2013
Publisher LexisNexis/Matthew Bender