With an emphasis on tax planning, Federal Taxation of Wealth Transfers, Second Edition, integrates problems with statutes, regulations, and cases to... create a highly teachable and student-friendly casebook. This text provides an effective treatment of estate and gift taxation that includes: a problem-based approach that emphasizes planning and integrates statutes, cases, and regulations a logical and flexible five-part organization that can be reordered to adapt to different teaching approaches clear introductory and background notes that provide context for cases and problems focused teaching objectives that include problem-solving, understanding statutory construction, and developing policy analysis skills a manageable overall length for a 3-credit basic wealth transfer tax class With new problems and expanded text, the Second Edition also offers: new principal cases deciding on family limited partnerships, such as Strangi IV and Kimbell v. U.S., with discussion of Estate of Bongard and Estate of Rosen in the note material additional major cases regarding: post-death and post gift events buy-sell agreements valuation of lottery payments continuing debate about the estate tax Ideally suited to teaching estate and gift taxation, Professor Willbanks' problem-based pedagogy, with its flexible organization and integrated approach, may well be the most effective method available for teaching this course.

A clear explanation of the organization, structure and processes involved in IRS practice. The latest IRS developments are explained and reproductions... of official letters, forms and notices used by the IRS are included. The textbook includes plenty of real-life illustrations and examples. Coverage includes: Ethics; IRS structure and procedures; Penalties and the statute of limitations; Criminal investment division.

The purpose of the Gleim Federal Tax Exam Questions and Explanations is to help accounting students improve their comprehension skills and achieve... higher grades in their accounting courses. Federal Tax EQE: Explains how to optimize your grade by offering study techniques and providing the most up-to-date information on federal tax.
Is organized by topic, from general to specific and from easy to difficult, with thorough, easy-to-understand question explanations.
Has study units that are cross-referenced to most college/university textbooks in order to facilitate use as a supplemental text.

David Harvey is the most influential geographer of our era, possessing a reputation that extends across the social sciences and humanities. Spaces of... Capital, a collection of seminal articles and new essays spanning three decades, demonstrates why his work has had-and continues to have-such a major impact. The book gathers together some of Harvey's best work on two of his central concerns: the relationship between geographical thought and political power as well as the capitalist production of space. In addition, he chips away at geography's pretenses of "scientific" neutrality and grounds spatial theory in social justice. Harvey also reflects on the work and careers of little-noticed or misrepresented figures in geography's intellectual history-Kant, Von Thünen, Humboldt, Lattimore, Hegel, Heidegger, Darwin, Malthus, Foucault and many others.

Examines the tax consequences of real estate transactions, providing detailed examples from real-life situations, and offering cases, code provisions,... rulings, regulations, checklists, and forms. Explains tax treatments of expenses, depreciation methods, tax basis of acquired property, passive losses and credits, and installment sales. Provides in-depth analysis of recent pronouncements and more advanced concepts impacting the field. Specific areas of discussion include basic real property principles, introductory tax concepts, expenses, non-fee ownership tax areas, credits, accounting concepts, tax-deferred transactions, subdivisions, construction and development, entities for ownership; tax characteristics, and non-income tax aspects.

With FEDERAL TAX RESEARCH, 8e, you will come to understand the latest techniques in tax research and the way this relates to the CPA exam. The eighth... edition offers a new chapter on international tax research, an expanded review of tax ethics, and real-life cases to help you see the big picture of federal tax law. No other text can better prepare you on tax research procedures and multiple hands-on applications!

The book addresses various areas in which a researcher may be immersed everything from the legislative history of a statute to underlying regulations to... interpretive case law. Along the way the book considers various types of tax-related court opinions, a myriad of government-generated documents, and law review articles and journals. Considerable attention is given to both the authoritative weight of each document and how it can be located. Research in international tax, a complex and dynamic area, is discussed in great detail. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request or a brief to be filed with the Tax Court. Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information. These illustrations of the practical application of the rules allow the researcher to become more effective by bridging the gap between research and the practice of law.

The Eighth Edition features expanded coverage of electronic sources, both subscription-based (such as Westlaw, LexisNexis, Checkpoint, CCH... IntelliConnect, and HeinOnline) and those available without charge (particularly those provided by the government). It discusses factors to be considered in deciding between print and online research; chapters discussing primary sources illustrate several online sources for finding these materials. This book devotes considerable space to publicly available IRS documents and legislative history materials. The introductory materials illustrate solving a research problem, and there are problems for students to solve throughout the text. The Eighth Edition expands the number of illustrations that complement its textual discussions.

It is a great resource for staff training especially for new hires, seasonal or part-time help. The Study Manual highlights and reinforces the key tax... concepts in CCH tax textbooks: Federal Taxation: Basic Principles and Federal Taxation: Comprehensive Topics. Main concepts are presented in a concise, yet thorough fashion so students can focus on and apply pertinent information. Includes: Chapter-by-chapter summaries; Easy-to-read outlines; Objective questions and problems (with solutions) to help students master, apply and review the material.