Mertens law of federal income taxation

Introduction - Tax Law Treatises - Guides at Georgetown. Is federal income tax unconstitutional? What is the new income tax law? Get free shipping on law books. Provides in-depth analysis of the law of federal income taxation , explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it.

The book’s subject orientation rather than code orientation makes for easier understanding. Note: Citations are based on reference standards. The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. How are Wolter Kluwer-CCH and US Tax Reporter, Thomson Reuters similar?

It is arranged topically and is focused on using cases rather than determinations to clearly illustrate principles of tax law. Income Tax law changes every year as our government seeks to claim a larger portion of our earnings , so any book on Tax Law will be dated as is this one. Hornbooks are valuable assets to law students. The usual practice at Law School is to use a Casebook, which contains summations of major cases. Access IRS Tax Forms.

Complete, Edit or Print Tax Forms Instantly. The deductibility of judgments against the taxpayer, and other tax problems of. Two, which will appear in an early issue. Unless an entity elects otherwise, a LLC with two or more members will be classified as a partnership” for purposes of federal income taxation.

Federal Tax Coordinator 2d d. Therefore, in the context of tax law, an LLC is often discussed as though it were a partnership. Byrnes, IV, William H. Can Employers Obtain Tax Advantages Complying with the Affordable Care Act? The IRS and the courts continue to confront issues as they are raised in specific cases, adding thousands of judicial decisions and revenue rulings to an already burgeoning body of tax law. Conducting federal tax research can be both rewarding and frustrating due to the number of. Has the Individual Retirement Account Lost its Luster?

Ordinarily, a joint tax return will result in a significantly smaller amount of tax due than will two separate tax returns. But some divorcing spouses, often for selfish reasons, will refuse to sign such a return. However, before the inception of LLCs, the pri-. It explains statutory inclusion and exclusion from gross income , profit-related deductions, mixed deductions, personal deductions, and other allowances. The theory behind the exemption was that the premiums were paid by the employer not as compensation to the employees but as an investment in.

This Nutshell summarizes U. See Behren, Prepaid Income -Accounting Concepts and the Tax Law , TAX L. Like the other sources described in this section, Mertens contains both primary and helpful secondary materials. The State Supreme Court in this case noted that the Kansas tax law follows the federal scheme and does not treat military retirement pay as current compensation for IRA purposes, like other types of retirement benefits. Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports.

National Outdoor Advertising Bureau v. These include income tax credits, sales tax exemptions, property tax exemptions and credits as well as withholding tax credits. Incentives also include cash grants, e. Department of Commerce Set Aside Funds, and the occasional county grant. In the remaining parts, the foreign real estate investor specific concerns regarding FIRPTA and the U. The statute was enacted in response to perceived abuses of the tax laws by tax -exempt organizations that engaged in profit-making activities.