Federal Income Taxation: Electronic Study Aids

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.

This is a comprehensive outline on Income Tax law with detailed explanations of relevant law, capsule summary, and exam tips.

Completely revised and up to date with all the new tax laws, this third edition of Exam Pro on Federal Income Tax contains 200 multiple-choice questions derived from actual final examination questions. The questions are “challenging” and provide you with a comprehensive landscape of the concepts and topics covered in a typical Federal Income Tax course. The “Answer Keys” contain thorough analyses that explain relevant Federal Income Tax rules in a logical, step-by-step approach to help you skillfully apply the rules to various fact patterns. The questions, and accompanying answers, also serve as a valuable resource for approaching and answering exam essay questions.

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 thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017—the most significant federal tax legislation in more than thirty years.

This new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the effects of changes adopted in the Tax Cut and Jobs Act of 2017. Chapters range from the political process to individual and corporate income taxes, Social Security and other payroll taxes, state and local budgeting, and international tax planning. Each chapter opens with a brief description of the covered policy topic, providing a synopsis of the current state of the law. Ample footnotes provide easy access to articles and standard reference works allowing readers to dig deeper on their own.

The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, this popular reference has been completely updated to reflect recent developments. Like prior editions, it includes analysis of cases and concepts from the leading casebooks on federal income tax, complete with explanations, diagrams and flow charts. The book includes extensive treatment of the time value of money issues.

How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Using the innovative format of the Acing Series, this cutting-edge title uses a detailed checklist format to help students navigate systematically through the provisions of the Internal Revenue Code that are commonly studied in introductory federal income taxation courses. Acing Income Tax helps students through the most challenging part of a first course in taxation: arranging and synthesizing all of the Code provisions, cases, rulings, and regulations on a given topic into a coherent, step-by-step resource that the student can use to analyze a tax question accurately and thoroughly. Despite its compact size, Acing Income Tax is complete with summaries of key topics and sample problems with detailed analysis.

This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal Revenue Code, relevant administrative guidance, and appropriate case law. Above all, it offers a unique blend of the theoretical and practical aspects of federal income taxation. The authors bring to life one of the most challenging areas of the law with their expert analysis. This treatise is a necessity for anyone hoping to gain a better understanding of federal income taxation.

The Sum & Substance Audio Series allows you to assimilate the essentials of the course at your convenience - listen while working, commuting, exercising or just relaxing. Professor Frank J. Doti's Federal Income Tax 7th edition contains a detailed audio presentation of Federal Income Tax law. The series includes coverage of changes effective in 2018 by the Tax Cuts & Jobs Act.

The second edition of Questions & Answers: Federal Income Tax is a comprehensive updated study guide designed to prepare students for midterms and finals. This study guide contains over two hundred multiple-choice and short-answer questions which progress through topics similar in sequence and manner to many federal income tax courses taught at the law school level. This student guide also contains a comprehensive practice exam designed to prepare students for final exams with explanations about each correct and incorrect answer choice.

The sixth edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Each chapter provides a detailed explanation of the interpretation and application of relevant Internal Revenue Code provision(s) and Treasury Regulations as well as summaries of leading cases and administrative rulings. The practical application of these authorities is illustrated in the numerous examples contained in each chapter. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, each chapter also includes a part or all of the Code section(s) pertinent to the chapter topic. In summary, the book provides a detailed overview of the principles, policies, and law underlying federal individual income taxation.

The Guide will help the student develop the skills of reading, interpreting, and applying statutory language. To that end, A Student's Guide to the Internal Revenue Code: Examines statutory organization and language; Introduces basic tax constants to provide a frame of reference from which to view tax law, no matter what future tax reform might bring; Teaches how to use and research the cases, regulations, and Internal Revenue proclamations; Provides numerous problems and exam questions which students can use to test their ability to apply the language of the Internal Revenue Code; and Provides sample answers to problems and exams for students to monitor their progress.

Each E&E offers hypothetical questions complemented by detailed explanations that allow you to test your knowledge of the topics in your courses and compare your own analysis. Here's why you need an E&E to help you study throughout the semester: clear explanations of each class topic, in a conversational, funny style; and hypotheticals similar to those presented in class, with corresponding analysis so you can use them during the semester to test your understanding, and again at exam time to help you review. The Examples & Explanations series has been ranked the most popular study aid among law students because it is equally as helpful from the first day of class through the final exam.

Emanuel® Law Outlines (ELOs) are the #1 outline choice among law students. Here's why you need an ELO from your first day of class right through your final exam: ELOs help you focus on the concepts and issues you need to master to succeed on exams. They are easy to understand: Each ELO contains comprehensive coverage of the topics, cases, and black letter law found in your specific casebook, but is explained in a way that is understandable. The Quiz Yourself and Essay Q&A features help you test your knowledge throughout the semester. Exam Tips alert you to the issues and fact patterns that commonly pop up on exams. The Capsule Summary provides a quick review of the key concepts covered in the full Outline--perfect for exam review!

When it's exam time you need the right information in the right format to study efficiently and effectively. Emanuel® CrunchTime is the perfect tool for exam studying. With flowcharts and capsule summaries of major points of law and critical issues, as well as exam tips for identifying common traps and pitfalls, sample exam and essay questions with model answers - you will be prepared for your next big test.

The Inside Series is carefully written in a concise, straightforward style that clearly identifies the essential components of the law and how they fit together. Overviews and Tables of Contents in each chapter act as a roadmap to guide you through topics, showing you how each relates to the larger legal framework. FAQs clarify points of law and help you avoid common mistakes and misconceptions. Sidebars give fascinating additional detail from legal history, policy, famous cases and more.