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Full-Text Articles in Law
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
The Estate Planner's Income Tax Playbook, Samuel A. Donaldson
Samuel A. Donaldson
No abstract provided.
2003 Federal Tax Update, Samuel Donaldson
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
United States International Taxation, Allison Christians, Samuel Donaldson, Phillip Postlewaite
Samuel A. Donaldson
No abstract provided.
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Basic Federal And State Tax Relevant To Estate Planning, Samuel Donaldson, Karen Boxx
Samuel A. Donaldson
No abstract provided.
2010 Federal Tax Update, Samuel Donaldson
2010 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2009, through September, 2010. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2008 Federal Tax Update, Samuel Donaldson
2008 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2007, through August, 2008. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
2007 Federal Tax Update, Samuel Donaldson
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. PLEASE NOTE: If you …
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson
Samuel A. Donaldson
This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Federal Income Tax: A Contemporary Approach, 2d Edition, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Federal Income Taxation: A Contemporary Approach uses several modern platforms to introduce students to the federal income taxation of individuals. After a general overview, the book takes two more passes through the system, each in increasing detail. This helps students see the overall structure early in their studies and gives context to new concepts as they are introduced. Helpful self-assessment questions allow students to measure their own comprehension and save valuable class time for more advanced discussions. Almost 100 detailed problems for class discussion require students to apply Code and Regulation provisions to real-life fact patterns. The book also includes …
2009 Federal Tax Update, Samuel Donaldson
2009 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Teacher's Manual To Federal Income Tax, A Contemporary Approach, Samuel Donaldson, Donald Tobin
Samuel A. Donaldson
Teacher's Manual to accompany Federal Income Tax, a Contemporary Approach.
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
An Introduction To Federal Wealth Transfer Tax, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
2004 Federal Tax Update, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
2006 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).
2002 Federal Tax Update, Samuel Donaldson
2005 Federal Tax Update, Samuel Donaldson
Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson
Federal Wealth Transfer Taxes, Kevin Yamamoto, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite
United States International Taxation: Cases, Materials, And Problems, Allison Christians, Samuel Donaldson, Phillip Postlewaite
Samuel A. Donaldson
No abstract provided.
2011 Federal Tax Update, Samuel Donaldson
2011 Federal Tax Update, Samuel Donaldson
Samuel A. Donaldson
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2010, through August, 2011. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).
Acing Federal Income Tax, Samuel Donaldson
Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson
Federal Income Taxation Of Individuals: Cases, Problems & Materials, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
Employee Compensation And Related Expenses, Samuel Donaldson
Employee Compensation And Related Expenses, Samuel Donaldson
Samuel A. Donaldson
No abstract provided.
2000 Federal Tax Update, Samuel Donaldson
2001 Federal Tax Update, Samuel Donaldson