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西 文 書 籍 及 多 媒 體 > 產 品 > 法 律 類 > 財稅與會計法

Taxation of Business Enterprises, Cases and Materials(文景書局)

ISBN: 9781636593265　Year: 2023　Editon: 5 　Price: US$ 279.00
Author: Peroni, Robert J
A b s t r a c t


The 5th Edition retains the organization of the 4th Edition. The updating includes all significant legislation, regulatory changes, and case law developments since the last edition. The major legislative developments that affect this book are the American Taxpayer Relief Act of 2012 (enacted in early January 2013), the Tax Cuts and Jobs Act of 2017 (including a discussion of the new Section 199A deduction for qualified business income), and the Inflation Reduction Act of 2022 (including a discussion of the new corporate alternative minimum tax based on financial statement income).

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and their Owners(文景書局)

ISBN: 9781636594651　Year: 2023　Editon: 7 　Price: US$ 260.00
Author: Kwall, Jeffrey L.
A b s t r a c t


An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 7th edition incorporates the Inflation Reduction Act of 2022 and updates, expands, and clarifies the prior edition. The 7th edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 7th edition includes many examples and problems.

Income Taxation: Commentary and Materials(文景書局)

ISBN: 9780455246857　Year: 2023　Editon: 10 　Price: AUD 150.00
Author: Richard Vann
A b s t r a c t


This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject.

Federal Income Taxation of Individuals in a Nutshell(文景書局)

ISBN: 9781683284536　Year: 2023　Editon: 9 　Price: US$ 58.00
Author: John K. McNulty
A b s t r a c t


How and when is income taxable? To whom will it be taxable? This Nutshell summarizes the U.S. federal income tax law for individuals, defines income, and identifies the different types of deductions available to a taxpayer. The book explains statutory inclusions and exclusions from gross income, profit-related deductions, mixed deductions, personal deductions, other allowances, and the rules for determining taxable income. Sales and dispositions of property, taxation of capital gains and losses, and special tax rates are covered. The book also explores the policy and purposes of, and alternatives to, existing legal rules.

Taxation of Estates, Gifts and Trusts(文景書局)

ISBN: 9781685612313　Year: 2023　Editon: 26 　Price: US$ 279.00
Author: Vada Waters
A b s t r a c t


A thorough, up-to-date presentation of estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates and income in respect of a decedent. The book also includes a thorough presentation of valuation issues. Each of the taxes is discussed independently so that a teacher may start with either of the taxes or, if the teacher wishes, skip topics. The 26th edition covers relevant recent legislative enactments, cases, and administrative rulings issued since the prior edition was published. Finally, the cost-of-living increases for 2023, including the unified credit and annual exclusion, have been added to this edition and are used in examples and problems throughout the book.

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell(文景書局)

ISBN: 9781685616434　Year: 2023　Editon: 3 　Price: US$ 58.00
Author: McCouch, Grayson M.P.
A b s t r a c t


This volume can serve either as a course supplement or as a refresher for practicing lawyers. It provides a clear and accessible explanation of the federal income taxation of estates, trusts, and beneficiaries, focusing on key provisions of the Code and regulations as well as judicial decisions and administrative rulings. Numerous examples illustrate practical applications of the relevant rules. Topical coverage includes the decedent’s final income tax return; income in respect of a decedent; classification of estates and trusts; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts.

Principles of Tax Policy(文景書局)

ISBN: 9781636594637　Year: 2023　Editon: 3 　Price: US$ 65.00
Author: McMahon, Stephanie H.
A b s t r a c t


The new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the changes adopted in response to the COVID-19 pandemic and rising inflation in 2022. Chapters focus on the political process, individual and corporate income taxes, Social Security and other payroll taxes, state and local budgeting, international tax planning, and more. Each chapter opens with a brief description of the policy topic, providing a synopsis of the current state of the law, and is followed by a discussion of the arguments made on all sides of the major debates over the topic.

Federal Income Taxation(文景書局)

ISBN: 9781647083144　Year: 2023　Editon: 15 　Price: US$ 57.00
Author: Chirelstein, Marvin A.
A b s t r a c t


This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the fourteenth edition, including the promulgation of regulations interpreting major provisions of the Tax Cuts and Jobs Act of 2017. It also features new or expanded discussions of several topics, including: possible legislative reconsideration of the realization requirement (in the context of “billionaires’ tax” proposals); the long-term shift from deductions to credits in the design of nonbusiness tax expenditures, and the new and used electric car credits introduced by the Inflation Reduction Act of 2022.

An Introduction to Tax Law and Policy(文景書局)

ISBN: 9781636595177　Year: 2023 　Price: US$ 105.00
Author: Reuven S. Avi-Yonah
A b s t r a c t


The book is aimed at students of law, public economics, finance theory and accounting, as well as judges and legislators. The book presents in a comprehensive and detailed manner the U.S. tax system and its terms of art. It explains how the system works and how the tax liability of the taxpayers is determined. The book also discusses, in a structured, analytical, and friendly language, the question of “why”: why Congress and the courts have established these multiple statutory rules and precedents and what is the logic underlying them; what are the economic and social principles that help in understanding the complex and interdisciplinary system of the American tax structure. In addition, the book explains the basic rules of foreign tax systems, the understanding of which is essential for practicing tax in our "global village".
Federal Income Taxation, Principles and Policies(文景書局)

ISBN: 9781647089689　Year: 2022　Editon: 9 　Price: US$ 279.00
Author: Graetz, Michael J.
A b s t r a c t


This casebook on federal income taxation contains detailed text and explanatory materials. The ninth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments.

The new casebook provides revised discussions of tax expenditures, fringe benefits, depreciation, opportunity zones, the taxation of business income, net operating losses, and the state and local tax deduction. The ninth edition also discusses, where relevant, legislation enacted in response to the COVID-19 pandemic.

Tax Policy in a Nutshell(文景書局)

ISBN: 9781636598727　Year: 2022　Editon: 2 　Price: US$ 58.00
Author: Christopher H. Hanna
A b s t r a c t


Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of contemporary law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years.

Federal Tax Practice and Procedure: Cases, Materials, and Problems(文景書局)

ISBN: 9781634598989　Year: 2022　Editon: 3 　Price: US$ 279.00
Author: Watson, Camilla E.
A b s t r a c t


This casebook provides a comprehensive examination of federal tax practice and procedure, and as a teaching tool, allows flexible design for JD and LLM courses and seminars on federal tax practice and procedure, tax litigation, criminal tax practice and procedure, and tax ethics. This new edition incorporates important recent legislative, judicial, and regulatory developments affecting federal tax practice and procedure.

U.S. International Taxation, Cases and Materials(文景書局)

ISBN: 9781647082291　Year: 2022　Editon: 5 　Price: US$ 265.00
Author: Reuven S. Avi-Yonah
A b s t r a c t


In 2017, the U.S. adopted the most far reaching changes to its international tax laws since 1962. In the intervening years, the Treasury Department issued significant regulatory guidance. This updated edition reflects these changes. This edition also includes important recent cases. This edition starts with coverage of topics that impact both inbound and outbound taxation. Then, the topic of inbound taxation is addressed. Finally, this edition addresses outbound taxation. This field of study is notoriously complex, more so, perhaps, than any other area of Federal tax law. This edition provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. Consistent with prior editions, this edition focuses on how the details of the tax law fit into a broader structure of both inbound and outbound taxation. The book enables students to fit the particular issues they are working on into a larger policy issues that impact the design of the U.S. international tax laws both in the inbound and outbound context.

Tax Procedure and Tax Fraud in a Nutshell(文景書局)

ISBN: 9781685612115　Year: 2022　Editon: 6 　Price: US$ 58.00
Author: Watson, Camilla E.
A b s t r a c t


The Sixth Edition of Tax Procedure and Tax Fraud in a Nutshell is designed to acquaint students with the theoretical and practical aspects of tax practice, from administrative or civil actions involving the Internal Revenue Service to criminal prosecutions brought by the Department of Justice. Specific coverage includes IRS and treasury rulemaking; IRS confidentiality and disclosure; ethical issues of tax practice; civil audits and administrative appeals; assessment issues; the collection process; civil and criminal penalties; statutes of limitations; civil litigation considerations in the various tax forums; civil and criminal IRS investigations; and tax crimes and prosecution.

Accounting for Lawyers(文景書局)

ISBN: 9781636591056　Year: 2021　Editon: 6 　Price: US$ 275.00
Author: Matthew J. Barrett
A b s t r a c t


The sixth edition incorporates numerous developments since the fifth edition, most significantly discussions about the new generally accepted accounting principles governing revenue recognition, lease accounting, and credit losses. Often collectively referred to as "new GAAP," these rules mark the most significant changes to financial accounting in at least a generation. The sixth edition also identifies and discusses various financial accounting issues that lawyers should keep in mind during the pandemic and its aftermath.

Taxation of Nonprofit Organizations, Cases and Materials(文景書局)

ISBN: 9781647081065　Year: 2021　Editon: 5 　Price: US$ 265.00
Author: James J. Fishman
A b s t r a c t


This casebook has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements and limitations for tax-exempt status for charitable and mutual benefit organizations, private foundations, the unrelated business income tax, and the charitable contributions deduction. An introductory chapter provides valuable perspective and a concise overview of the nontax considerations affecting choice of legal form for a nonprofit organization. The Fifth Edition incorporates all important new legislative, judicial and administrative developments, including the impact of the COVID-19 pandemic on the nonprofit sector; recent legislation and final regulations on the new excise taxes on excessive executive compensation and large charitable endowments; the unrelated business tax “silo” rules; proposals for enhanced regulation of donor-advised funds; and the robust policy debate over income inequality, elite philanthropy, and the implications for reform of the charitable deduction. Perfect for instructors seeking more intensive tax-focused coverage, this spin-off edition has been carefully customized for use in 2 or 3-unit J.D. and LL.M courses on taxation of the nonprofit sector. Each chapter contains a rich but manageable mix of materials, including well-edited cases, major rulings, policy excerpts, lively notes and questions, skillfully designed problems that raise policy, technical and planning issues, and bibliographic references.

Taxation of International Transactions: Materials, Texts And Problems(文景書局)

ISBN: 9781683281047　Year: 2021　Editon: 5 　Price: US$ 279.00
Author: Robert J. Peroni
A b s t r a c t


Designed for use in law schools, business schools, and schools of management, this significantly revised casebook (formerly Gustafson, Peroni, and Pugh's Taxation of International Transactions) outlines the determination of U.S. income tax liabilities resulting from international transactions and the issues attending administration of the U.S. international tax rules. Textual discussion, cases, rulings, and problems guide students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, as well as those confronting U.S. individuals and entities seeking to derive income abroad. It covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules. This book fully covers all the significant provisions of the Tax Cuts and Jobs Act of 2017 and subsequent regulatory and administrative guidance regarding those provisions, including the revised foreign tax credit limitations, the participation exemption system in Section 245A, and the GILTI and FDII provisions.

Black Letter Outline on Federal Income Taxation(文景書局)

ISBN: 9781683288107　Year: 2021　Editon: 15 　Price: US$ 53.00
Author: David M. Hudson
A b s t r a c t


Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.

Federal Income Taxation of Business Organizations(文景書局)

ISBN: 9781642424980　Year: 2021　Editon: 6 　Price: US$ 270.00
Author: Martin J. McMahon
A b s t r a c t


The 6th Edition, like earlier editions, explores in depth in a single volume both the technical and policy issues associated with the taxation of partnerships, C corporations, and S corporations. It is adaptable for use in a wide variety of courses or sequence of courses dealing with taxation of business organizations at either the J.D. or LL.M. level. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships, C corporations, and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt—an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships, C corporations, and S corporations.

Accounting and Finance for Lawyers in a Nutshell(文景書局)

ISBN: 9781647083007　Year: 2021　Editon: 7 　Price: US$ 58.00
Author: Meyer, Charles H.
A b s t r a c t


This product provides a well-rounded summary of the relevant accounting areas from basic financial statements to complex earnings-per-share ratios and corporate finance and valuation. Learn how to recognize revenue, expenses, assets, and liabilities. It reviews accounting principles for many different areas, including acquisitions, investments, long-term debt, leases, stocks, and partnerships. It also discusses recent developments such as adoption of new requirements to place most operating leases on the lessee’s balance sheet, a new principles based approach to accounting for revenue, and refinements in the accounting for stock options.

SB01-491 Tax Avoidance(文景書局)

ISBN: 9780414072084　Year: 2020　Editon: 4 　Price: GBP 236.00
Author: Rebecca Murray
A b s t r a c t


Tax Avoidance provides a detailed discussion of UK tax avoidance principles and complex anti-avoidance legislation. It is an ideal reference for solicitors, barristers and accountants looking to identify relevant case law and legislation which clearly explains how the courts have responded to key tax avoidance cases.
Fundamentals of Business Enterprise Taxation, Cases and Materials(文景書局)

ISBN: 9781642428797　Year: 2020　Editon: 7 　Price: US$ 275.00
Author: Schwarz, Stephen
A b s t r a c t


Offered as an alternative to the authors’ widely used separate texts on corporate and partnership tax, the Seventh Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations. This extensive revision discusses all major developments since the last edition, emphasizing significant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Seventh Edition are:
The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations and includes new problems.
The impact on choice of entity of the 21% corporate income tax rate, lower individual rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
The new three-year long-term holding period required for capital gains allocable to service partners with carried interests in certain investment partnerships.
A revised discussion of corporate capital structure to reflect the changed stakes resulting from the reduction of the corporate income tax rate and the new § 163(j) limitation on the deduction of business interest.
New limitations on the deduction of excess business losses.
Other technical changes to Subchapters K and C and regulatory developments affecting partnership liabilities and corporate divisions.
S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.

Davies: Principles of Tax Law(文景書局)

ISBN: 9780414075757　Year: 2020　Editon: 9 　Price: GBP 36.95
Author: Morse, Geoffrey
A b s t r a c t


Davies: Principles of Tax Law is an accessible and straightforward guide to the legal constructs underlying the UK tax system. Since its first edition in 1980 the work has sought to distil not only the statutory material but also the substantial number of judicial decisions on tax law into an understandable form. The work explains the various principles underlying the six major taxes – income tax, national insurance, corporation tax, capital gains tax, inheritance tax and VAT – and how they work in practice. Major pieces of legislation and relevant case law are discussed to provide an insight into how tax law has developed and is applied.

Federal Corporate Taxation(文景書局)

ISBN: 9781642421071　Year: 2020　Editon: 8 　Price: US$ 57.00
Author: Howard E. Abrams
A b s t r a c t


The eighth edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect changes made by the Tax Cuts and Jobs Act as well as other recent changes in the law. In addition to using a “cradle-to-grave” approach to corporate taxation, the book features a discussion of taxable and tax-free corporate acquisitions and penalty provisions. It also surveys the tax treatment of S corporations and (briefly) consolidated groups. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.

State and Local Taxation, Cases and Materials(文景書局)

ISBN: 9781642422566　Year: 2020　Editon: 11 　Price: US$ 279.00
Author: Walter Hellerstein
A b s t r a c t


The Hellerstein casebook, now authored by four leading experts in the field, provides a comprehensive overview of the field of state and local taxation (SALT), reflecting the most recent developments in this rapidly changing field. The book weaves together two structural approaches to SALT — i.e., by constitutional doctrine (e.g., due process, interstate commerce, equal protection) and by type of tax (individual income, corporate income, sales/use, property). This analytical structure is designed to give students an in-depth understanding of both the fiscal architecture of SALT and the major constitutional limits on subnational taxing power.

Federal Income Taxation of Partnerships and S Corporations(文景書局)

ISBN: 9781642425024　Year: 2020　Editon: 6 　Price: US$ 260.00
Author: Martin J. McMahon Jr.
A b s t r a c t


This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor’s choice of method and scope of coverage. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt—an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.

Federal Income Taxation(文景書局)

ISBN: 9781647081164　Year: 2020　Editon: 8 　Price: US$ 279.00
Author: Daniel L. Simmons
A b s t r a c t


This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.

Federal Estate and Gift Taxation(文景書局)

ISBN: 9781684674510　Year: 2020　Editon: 12 　Price: US$ 260.00
Author: Bittker, Boris I.
A b s t r a c t


The Twelfth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases in historical context and exploring their practical significance and policy implications. It reflects changes in the basic exclusion amount under the Tax Cuts and Jobs Act of 2017, as well as final regulations implementing the Supreme Court’s Obergefell decision concerning same-sex marriage and recent judicial decisions concerning lifetime transfers and family limited partnerships.

Federal Income Taxation of Partners and Partnerships in a Nutshell(文景書局)

ISBN: 9781684674312　Year: 2020　Editon: 6 　Price: US$ 58.00
Author: Burke, Karen C.
A b s t r a c t


This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised sixth edition reflects major tax legislation enacted in 2017 (the “2017 Act”), including choice of entity issues in light of the new 21% corporate tax rate and the § 199A passthrough deduction.

SB01-492 Advanced Introduction to International Tax Law(文景書局)

現貨供應 ISBN: 9781788978507　Year: 2019　Editon: 2 　Price: GBP 19.95
Author: Reuven S. Avi-Yonah
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