Federal Income Taxation / Edition 16

Federal Income Taxation / Edition 16

by Bankman, Daniel N. Shaviro, Kirk J. Stark
     
 

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ISBN-10: 1454809965

ISBN-13: 9781454809968

Pub. Date: 06/26/2012

Publisher: Wolters Kluwer Legal & Regulatory

Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the

Overview

Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals. Problems interspersed between Notes and Questions help students comprehend the complexity of the material, and an excellent Teacher’s Manual enhances the classroom experience.

The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date. An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine.

Hallmark features of Federal Income Taxation:

Problems interspersed between Notes and Questions

• Esteemed authorship

• Original author Boris Bittker, eminent tax scholar

• William A. Klein (retires as of this edition), distinguished reputation in taxation

Bankman, Shaviro and Stark, among the best-known younger tax scholars

• Unique introduction with insightful historical background and economic analysis

Theory and policy integrated throughout

Accessible, yet challenging

• Excellent Teacher’s Manual

Thoroughly updated, the revised Sixteenth Edition presents:

• Expansion of successful international comparisons to tax rules in other countries

• Revised and updated discussion of progressivity against the background of current tax rate debates

• New discussion of Mayo Foundation for Medical Education and Research v. United States, concerning the degree of judicial deference to Treasury regulations

• New material on recent codification of the economic substance doctrine

Product Details

ISBN-13:
9781454809968
Publisher:
Wolters Kluwer Legal & Regulatory
Publication date:
06/26/2012
Edition description:
New Edition
Pages:
730
Sales rank:
284,152
Product dimensions:
7.60(w) x 10.20(h) x 1.60(d)

Table of Contents

Summary of Contents

Ch. 1. Introduction

Ch. 2. Some Characteristics of Income

Ch. 3. Problems of Timing

Ch. 4. Personal Deductions, Exemptions, and Credits

Ch. 5. Allowances for Mixed Business and Personal Outlays

Ch. 6. Deductions for the Costs of Earning Income

Ch. 7. The Splitting of Income

Ch. 8. Capital Gains and Losses

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