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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 …

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.

Recent Developments In Federal Income Taxation: The Year 2007, Martin Mcmahon, Ira Shepard, Daniel Simmons

Martin J. McMahon

This recent developments outline discusses, and provides context to understand the significance of, the most importnat judicial decisions and administrative rulings and regulations and promulgated by the Internal Revenue Service and Treasury Department during 2007- and sometimes a little farther back in time if we find the item particulary humourous or outrageous. Most Treasury Regulations, houever, are so complex that they cannot be dicussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Admendmentsto the Internal Revenue Code generally are not dicussed except to the …

Recent Developments In Federal Income Taxation: The Year 2011, Martin Mcmahon, Ira Shepard, Daniel Simmons

Martin J. McMahon

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted - unless one of us decides to go …

Dual Residence And The Right To Migrate Under Eea Law (Arcade Drilling), Emanuela Matei

Emanuela A. Matei

No abstract provided.

Give Taxpayers A Break: Putting The Reliance Element Back Into The Reasonable Reliance And Good Faith Defense, 28 Akron Tax J. 123 (2013), Ronald Domsky

Ronald Z. Domsky

This Article considers the present law regarding the accuracy related penalties pursuant to I.R.C § 6662 and the reasonable reliance and good faith defense provided for in I.R.C § 6664 using Canal as a prime example of how the courts have treated and penalized taxpayers for relying on tax advisors in planning proposed transactions and in taking positions on returns and proposes a new analysis of a taxpayer's good faith and reasonable reliance. Section II of this Article discusses the current state of the law regarding the Section 6662 penalties, the function and regulations imposed on tax attorneys in advising …

Retroactive Taxation: United States V. Carlton - The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995), Ronald Domsky

Ronald Z. Domsky

No abstract provided.

Law Of Federal Estate And Gift Taxation, David Link, Thomas Shaffer

Thomas L. Shaffer

No abstract provided.

Obtaining Relief From Federal Tax Levies, T. Fogg

T. Keith Fogg

A levy is an administrative means of collecting taxes by seizure or taking of the taxpayer's property to satisfy delinquent tax liabilities. A levy is analogous to, but something more than, an attachment, garnishment, or other similar creditor's remedy. This chapter explains the levy process, the power of a levy and ways for moving past the levy.

Effectively Representing Your Client Before The Irs, 6th Edition, T. Fogg

T. Keith Fogg

"Written by some of the most experienced tax controversy lawyers in the United States, this two-volume reference provides an in-depth discussion of the law and is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. The companion DVD contains select audio and video recordings, gleaned from past ABA Section of Taxation meetings, and is supplemented with meeting materials relevant to your practice." -- ABA Web Shop

Obtaining Relief From Federal Tax Lien, T. Fogg, Frank Agostino

T. Keith Fogg

The Supreme Court has said that Congress could not have chosen broader language than it did when setting out the scope of the federal tax lien. This chapter discusses the scope of the lien as well as how the federal tax lien is created, the priority issues present when the federal tax lien competes with other liens, and how to remove the lien.

Utilizing Bankruptcy To Reduce Outstanding Tax Debts, T. Fogg, Kenneth Weil

T. Keith Fogg

In general, Congress set out to strike a balance in the bankruptcy code between the need for government entities to collect taxes, the need to promote a fresh start for debtors and the desire to create a relatively balanced playing field for competing creditors. This chapter explains how tax creditors will do well when they quickly collect the debts due to them. They will do much less well if the debts have gotten old. Exceptions to this general rule exist for tax debts secured by a tax lien or debts arising from the debtor's collection of funds on behalf of …

Human Equity? Regulating The New Income Share Agreements, Diane M. Ring, Shu-Yi Oei

Diane M. Ring