The Tenth 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 statutory changes in rates and exemptions under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, including the introduction of "portability" of the unified credit between spouses. The new edition also addresses recent amendments to estate tax regulations concerning the deductibility of claims and administration expenses, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

Paperback text book abridged edition for student use only. Contains all materials of major pedagogical interest but omits chapters of interest to the... practitioner but not the student.

The focus of the book is on chapters 11, 12, and 13 of the Internal Revenue Code. Discusses selected income tax issues, but only in contrast with, or as... an adjunct to, a discussion of the estate and gift tax treatment of those issues. This book is not an estate planning book or a comprehensive guide to the federal tax implications of all gratuitous transfers. Contains sections on deductions and credits and on the generation skipping transfer.

This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and... offers critical perspectives on the estate, gift, and generation-skipping transfer taxes, including lifetime and testamentary transfers, joint-and-survivor tenancies, life insurance, annuities, and powers of appointment; inclusion and valuation; exemptions and exclusions; deductions; and tax liabilities. Additional chapters cover basic tax and estate planning concepts, reform proposals, and fundamental alternatives to the current transfer tax system.

Established in 1824, the United States Indian Service, now known as the Bureau of Indian Affairs, was the agency responsible for carrying out U.S.... treaty and trust obligations to American Indians, but it also sought to "civilize" and assimilate them. In Federal Fathers and Mothers, Cathleen Cahill offers the first in-depth social history of the agency during the height of its assimilation efforts in the late nineteenth and early twentieth centuries.Making extensive and original use of federal personnel files and other archival materials, Cahill examines how assimilation practices were developed and enacted by an unusually diverse group of women and men, whites and Indians, married couples and single people. Cahill argues that the Indian Service pursued a strategy of intimate colonialism, using employees as surrogate parents and model families in order to shift Native Americans' allegiances from tribal kinship networks to Euro-American familial structures and, ultimately, the U.S. government. In seeking to remove Indians from federal wardship, the government experimented with new forms of maternalist social provision, which later influenced U.S. colonialism overseas. Cahill also reveals how the government's hiring practices unexpectedly allowed federal personnel on the ground to crucially influence policies devised in Washington, especially when Native employees used their positions to defend their families and communities.

Federal Habeas Corpus: Cases and Materials in its second edition includes the six years of legal development under AEDPA, takes on the thorny issues... arising from the Guantanamo cases, and tackles equitable tolling. The casebook also covers the basics of habeas corpus jurisprudence as well as the history of the great writ. Fourteen chapters long, the casebook includes the leading cases and other materials on: 1. The Great Writ, 2. Introduction to AEDPA, 3. The Statute of Limitations, 4. When Is a Claim Cognizable?, 5. Types of Cognizable Claims, 6. Limiting Access to Federal Review, 7. Innocence, 8. Exhaustion of State Remedies and Equitable Tolling, 9. Procedural Default, 10. Successive Petitions, 11. Litigating Questions of Fact, 12. Litigating Questions of Deference: When AEDPA Doesn't Apply, 13. Harmless Error, and 14. Guantanamo Bay.

This textbook is a concise, single-volume work which explains the technical workings, Code, regulatory provisions, administrative interpretations and... common law tax rules and principles that apply to individual taxpayers. Numerous illustrations are provided to help the reader understand the application of the tax rules. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.

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 purchase a used, unsealed copy of this book, access to the electronic version of this book may require a separate purchase.

Integrating theory and policy throughout, this smart yet approachable casebook is distinguished, in part by a tradition of outstanding authorship, begun... with original author Boris Bittker of Yale and continuing through fifteen successive editions. Generations of instructors and students have praised Federal Income Taxation for the features that make it extraordinary: problems interspersed among notes and questions a unique introduction that provides historical background and economic analysis where appropriate integrated coverage of theory and policy smart and engaging text an excellent Teacher s Manual The extensively revised Fifteenth edition features: co-author Kirk Stark brings new energy and fresh perspective to a classic new comparative focus inset boxes highlighting other countries approaches to fundamental tax policy design issues new materials on opinion practice and confidence levels for giving professional tax advice designed to teach students how to express varying levels of legal uncertainty expanded discussion of constructive sales under section 1259, including text of legislative history to illustrate unresolved legal issues expanded coverage of taxing low-income households, including new materials on the earned income tax credit, the country s largest income transfer program expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation expanded discussion of state and local taxes to gives students a basic overview of the U.S. system of subnational taxation updated materials on income-splitting including Chief Counsel s ruling on the application of Poe v. Seaborn to same-sex couples new case, Womack v. Commissioner, concerning the tax treatment of a taxpayer s sale of the right to receive lottery payments new commentary on the D.C. Circuit s controversial opinions in Murphy v. United States A classic casebook long trusted and admired by generations of law school students and professors welcomes new co-author Kirk J. Stark, whose contribution will reflect the most current scholarship and pedagogy in the field today.LOOKING FOR ADDITIONAL RESOURCES TO HELP YOU IN FEDERAL INCOME TAXATION? TRY EXAMPLES & EXPLANATIONS: FEDERAL INCOME TAX 6E (9780735599550) AND EMANUEL LAW OUTLINES: BASIC FEDERAL INCOME TAX 2011 EDITION (9780735597754) --TWO OF MANY GREAT STUDY GUIDES FROM WOLTERS KLUWER LAW & BUSINESS.

Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal... income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.

This casebook has helped law students learn about income taxation since 1998, presenting the materials in an engaging, appealing, and humorous format.... It introduces students to many of the materials used by working tax lawyers, including cases, public and private rulings, committee reports, Joint Committee Prints, and a Congressional colloquy. New materials include two cases on the intersection of tax and intellectual property, and a truly shocking innocent spouse case.

Highly acclaimed as both a supplemental text and a law student self-help aid, Federal Income Taxation focuses on the conceptual aspects of federal... income tax to improve student understanding of this complex subject. Designed to help students quickly pull together the entire subject area for end-of-semester review, the textbook provides a sense of perspective about where a topic fits within the federal income tax scheme. While the present income tax is the main object of interest in this book, Federal Income Taxation also includes an explanation of the often-discussed consumption tax concept and contrasts the two in a note at the end of the volume.