West Academic Home
SUPPORT
Higher Education Faculty Resource Center

 
» Higher Education Faculty

Our team is happy to help you in selecting the right materials for your courses. Whether you are a long time adopter, a new instructor, or a professor who wants to consider something new—contact your Account Manager at 800-360-9378 or at college@westacademic.com and let us know how we can help.

» Search For A Book

Search For:
Search by:
Book Title or Partial Title
ISBN
Author's Last Name

» Browse Subject Areas

Business Law

Communications Law

Criminal Justice

Education Law

Environmental Law

Health Law

Paralegal/Legal Studies

Political Science/Pre-Law

Tax

West Academic publishes additional titles in many subjects beyond what we feature on this website. To view our full catalog, visit us here. Contact your Account Manager for personalized service.

» Events

ALSB Annual Conference
August 6-9, 2017
Savannah, GA

APSA Annual Meeting
August 31-September 3, 2017
San Francisco, CA

Tax

Corporate & Partnership Taxation
Estate And Gift Taxation
Federal Income Taxation

International Taxation
State And Local Taxation
Tax Policy

Tax Research
Taxation of Nonprofit Organizations



Our Featured Titles Are Displayed Below

Tax » Corporate & Partnership Taxation

ABRAMS, DOERNBERG AND LEATHERMAN'S FEDERAL CORPORATE TAXATION, 7TH (2013)
Written by: Howard E. Abrams; Richard L. Doernberg; Don A. Leatherman Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 108

The seventh edition of this popular title retains the cradle-to-grave ordering of prior editions and is updated to reflect recent changes in the law. It features an expanded discussion of S corporations and consolidated groups, use of disregarded entities, liberalization of shareholder debt rules, and basis recovery in redemptions and reorganizations.

ISBN 9781609300524

Links:
Faculty Review Copy
Purchase Book

BANK AND STARK'S SELECTED SECTIONS CORPORATE AND PARTNERSHIP INCOME TAX CODE AND REGULATIONS (2016-2017 ED.)
Written by: Steven A. Bank; Kirk J. Stark Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 312

Designed to offer maximum flexibility and ease-of-use for courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

ISBN 9781634602945

Links:
Faculty Review Copy
Purchase Book
Table of Contents

BURKE'S FEDERAL INCOME TAXATION OF CORPORATIONS AND STOCKHOLDERS IN A NUTSHELL, 7TH (2014)
Written by: Karen C. Burke Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 109

This succinct expert summary provides an overview of the fundamental issues underlying the taxation of corporations and stockholders. This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

ISBN 9780314288226


Links:
Faculty Review Copy
Purchase Book

BURKE'S FEDERAL INCOME TAXATION OF PARTNERS AND PARTNERSHIPS IN A NUTSHELL, 4TH (2013)
Written by: Karen C. Burke Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 309

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.

ISBN 9780314280367


Links:
Faculty Review Copy
Purchase Book

CUNNINGHAM AND CUNNINGHAM'S THE LOGIC OF SUBCHAPTER K, A CONCEPTUAL GUIDE TO THE TAXATION OF PARTNERSHIPS, 5TH (2016)
Written by: Laura E. Cunningham; Noel B. Cunningham Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 305

This coursebook is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K.

ISBN 9781634604727


Links:
Faculty Review Copy
Purchase Book
Table of Contents

ELKINS' BEHIND THE SCENES OF CORPORATE TAXATION (2013)
Written by: David Elkins Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 306

Corporate taxation is widely regarded as a difficult course, one in which students confront a confusing compendium of seemingly random detail. This book takes students behind the scenes of corporate taxation so that they gain an understanding of both the underlying structure and the inconsistencies in that structure. Its systematic approach, supplemented with numerous diagrams and examples, presents the most challenging concepts in a manner that is accessible. Following each chapter is a comprehensive set of problems along with detailed solutions, allowing students to test their understanding of the material and apply it in real-life situations.

ISBN 9780314283399


Links:
Faculty Review Copy
Purchase Book

KAHN, KAHN, AND PERRIS' PRINCIPLES OF CORPORATE TAXATION (2010)
Written by: Douglas A. Kahn; Jeffrey H. Kahn; Terrence G. Perris Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 288

Rather than being organized according to the chronological life of a corporation, this book begins by examining the tax treatment of a withdrawal of property from an existing corporation. This organization emphasizes the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions, which are the fundamental building blocks upon which the more complex provisions of corporate taxation rest.
The authors explain the technical operation of the various code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

ISBN 9780314184962


Links:
Faculty Review Copy
Purchase Book

KAHN, KAHN, AND PERRIS'S TAXATION OF S CORPORATIONS IN A NUTSHELL (2008)
Written by: Douglas A. Kahn; Jeffrey H. Kahn; Terrence G. Perris Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 311

The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls.

ISBN 9780314184924


Links:
Faculty Review Copy
Purchase Book

KWALL'S THE FEDERAL INCOME TAXATION OF CORPORATIONS, PARTNERSHIPS, LIMITED LIABILITY COMPANIES, AND THEIR OWNERS, 5TH (2016)
Written by: Jeffrey L. Kwall Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 287

An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses 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 5th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 5th edition includes many examples and problems and a comprehensive teacher's manual with solutions to all problems and answers to all questions posed in the text.

ISBN 9781609303136


Links:
Faculty Review Copy
Purchase Book
Table of Contents

LYONS AND REPETTI'S PARTNERSHIP INCOME TAXATION, 5TH (2011)
Written by: William H. Lyons; James R. Repetti Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 290

The fifth edition makes the subject accessible by focusing on simple partnerships holding few assets and engaging in routine transactions. The text places the rules in context by:
• Pointing out the purposes of the Internal Revenue Code provisions and regulations
• Presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works
• Providing many examples showing the operation of the rules in everyday cases encountered by practitioners
Additions to the fifth edition include:
• A new chapter on the pass-through principle of partnership taxation
• Numerous new examples throughout the book
• A "Comparison with Subchapter S" section
• Significantly revised discussion of 736
• An expanded discussion of co-ownership of property

ISBN 9781599413822


Links:
Faculty Review Copy
Purchase Book

MCDANIEL, MCMAHON AND SIMMONS' FEDERAL INCOME TAXATION OF PARTNERSHIPS AND S CORPORATIONS, 5TH (2012)
Written by: The late Paul R. McDaniel; Martin J. McMahon Jr.; Daniel L. Simmons Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 307

This book explores the technical and policy issues associated with partnership and S corporation taxation. The text's organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage.
The fifth edition encompasses recent statutory and regulatory changes and discusses significant decisions affecting federal income taxation of partnerships and S corporations.

ISBN 9781609301729


Links:
Faculty Review Copy
Purchase Book

MCMAHON, SIMMONS, AND MCDANIEL'S FEDERAL INCOME TAXATION OF BUSINESS ORGANIZATIONS, 5TH (2014)
Written by: Martin J McMahon Jr.; Daniel L Simmons; Paul R. McDaniel Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 304

The Fifth Edition, like earlier editions, explores in depth in a single volume both the technical and policy issues associated with taxation of partnerships, C corporations, and S corporations. It is specifically designed for a course focusing on comparison of partnerships, C corporations, and S corporations, while presenting selected in-depth coverage of advanced issues. The Fifth Edition of Taxation of Business Enterprises is accompanied by a comprehensive Study Problems for classroom discussion and a thorough Teachers' Manual.

ISBN 9781609301149


Links:
Faculty Review Copy
Purchase Book

MCMAHON, SIMMONS, AND MCDANIEL'S FEDERAL INCOME TAXATION OF CORPORATIONS, 4TH (2014)
Written by: Martin J. McMahon Jr.; Daniel L. Simmons; The late Paul R. McDaniel Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 291

This Edition explores both the technical and policy issues associated with taxation of corporations and their shareholders. The book is designed to be useful regardless of the individual instructor's teaching method.
Within each section, the book moves from the straight-forward to the more complex rules associated with the topic. Materials on acquisitions and reorganizations are organized to facilitate selective coverage in survey courses.
An accompanying separately bound set of Class Discussion Problems keyed to the materials in this volume, together with an accompanying teacher's manual, is available for teachers who employ the problem method.

ISBN 9781609301897


Links:
Faculty Review Copy
Purchase Book

MCNULTY AND BURKE'S FEDERAL INCOME TAXATION OF S CORPORATIONS, 2D (2014)
Written by: John K. McNulty; Karen C. Burke Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 308

This text provides a concise introduction to the taxation of S corporations and their shareholders. It explains the basic law and offers examples to focus the scope and application of the general principles. Topics include: electing and maintaining S status; shareholder-level taxation of income, loss, and distributions; use of shareholder debt; qualified subchapter S subsidiaries; and special taxes imposed on S corporations. More advanced topics are also addressed, including redemptions, acquisitions and dispositions, as well as the advantages and disadvantages of S corporations compared to partnerships. This second edition has been fully updated to reflect developments through June 2014.

ISBN 9781609303822


Links:
Faculty Review Copy
Purchase Book

PERONI AND BANK'S TAXATION OF BUSINESS ENTERPRISES, CASES AND MATERIALS, 4TH (2012)
Written by: Robert J. Peroni; Steven A. Bank Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 292

The fourth edition retains the organization of the third edition. The updating includes all legislation from 2006 to 2011 and all regulatory changes and caselaw developments during that period.
The major legislative developments that affect this book are the 2010 extension of the Bush tax cuts through 2012 and the 2010 codification of the economic substance doctrine.

ISBN 9780314194879


Links:
Faculty Review Copy
Purchase Book

SCHWARZ AND LATHROPE'S FUNDAMENTALS OF BUSINESS ENTERPRISE TAXATION, 5TH (2012)
Written by: Stephen Schwarz; Daniel J. Lathrope Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 293

Offered as an alternative to the authors' widely used separate texts on corporate and partnership tax, this comprehensive book continues its tradition of providing an integrated approach to teaching the "fundamentals" of business enterprise taxation. The book provides clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the code and regulations.
Important highlights of the fifth edition include:
• Coverage of all significant developments since the last edition, including the impact of changing tax rates, and final and proposed regulations under Subchapters C and K
• A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members
• Revised text on special allocations under 704(b)
• An update on the "carried interest" controversy and prospects for future legislation
• A revised chapter on corporate capital structure

ISBN 9781609300654


Links:
Faculty Review Copy
Purchase Book

SCHWARZ AND LATHROPE'S FUNDAMENTALS OF CORPORATE TAXATION, 9TH (2016)
Written by: Stephen Schwarz; Daniel Lathrope Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 119

This widely used coursebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations.

ISBN 9781634596022


Links:
Faculty Review Copy
Purchase Book
Table of Contents

SCHWARZ, LATHROPE, AND HELLWIG'S FUNDAMENTALS OF PARTNERSHIP TAXATION, CASES AND MATERIALS, 10TH (2017)
Written by: Stephen Schwarz; Daniel J. Lathrope; Brant J. Hellwig Subject Area: Tax
Category: Corporate & Partnership Taxation
Book: 120

The Tenth Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Tenth Edition include:

- Coverage of all significant developments since the last edition, including the impact on choice of business entity of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on noncompensatory options and partnership allocations where interests change during the year; and new proposed regulations on partnership liabilities, 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain.
- Reorganized and integrated materials related to compensating the service partner in a new and fully updated self-standing chapter.
Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers.
- Updated discussion of tax policy issues affecting partnerships, including prospects and options for business tax reform and the continuing debate on taxing "carried interests."
- A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy.
- S corporation developments, including temporary Code provisions made permanent; final regulations on the basis of indebtedness of S corporations to their shareholders; and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

ISBN 9781634596015

Links:
Faculty Review Copy
Purchase Book
Table of Contents


Tax » Estate And Gift Taxation

BITTKER, CLARK, AND MCCOUCH'S FEDERAL ESTATE AND GIFT TAXATION, 11TH (2015)
Written by: The late Boris I. Bittker; The late Elias Clark; Grayson M.P. McCouch Subject Area: Tax
Category: Estate And Gift Taxation
Book: 295

The Eleventh 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 and the American Taxpayer Relief Act of 2012, 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 and alternate valuation date, as well as judicial decisions concerning defined value formula gifts, transfers with retained life estates, and family limited partnerships.

ISBN 9781634595995


Links:
Faculty Review Copy
Purchase Book
Table of Contents

CAMPFIELD, DICKINSON AND TURNIER'S TAXATION OF ESTATES, GIFTS AND TRUSTS, 24TH (2011)
Written by: Regis W. Campfield; Martin B. Dickinson; William J. Turnier Subject Area: Tax
Category: Estate And Gift Taxation
Book: 296

Here's 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 he or she wishes, skip one. The use of the paragraph system makes it easy for a teacher to selectively assign materials.
The 24th edition covers major legislation enacted in December of 2010 as well as significant judicial and administrative decisions since the prior edition.

ISBN 9780314202796


Links:
Faculty Review Copy
Purchase Book

MCDANIEL, REPETTI AND CARON'S FEDERAL WEALTH TRANSFER TAXATION, CASES AND MATERIALS, 7TH (2015)
Written by: The late Paul R. McDaniel; James R. Repetti; Paul L. Caron Subject Area: Tax
Category: Estate And Gift Taxation
Book: 297

This edition continues the comprehensive, yet flexible, presentation of prior editions. It explores technical and policy issues and is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of such courses. It includes approximately 300 problems, designed to help students master the material covered in each chapter. Within each section, the book moves from the straightforward to the more complex, empowering the professor to select the appropriate level of complexity for her course. It thoroughly integrates all changes in the law through May 1, 2015, including case law, legislation, regulations, rulings, and other administrative pronouncements.

ISBN 9781609300098


Links:
Faculty Review Copy
Purchase Book

MCNULTY AND MCCOUCH'S FEDERAL ESTATE AND GIFT TAXATION IN A NUTSHELL, 8TH (2016)
Written by: John K. McNulty; Grayson M.P. McCouch Subject Area: Tax
Category: Estate And Gift Taxation
Book: 313

An introduction to U.S. law of federal estate and gift taxation for students, practitioners, and professors. 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.

ISBN 9781634595803


Links:
Faculty Review Copy
Purchase Book
Table of Contents

YAMAMOTO'S SELECTED INCOME TAX SECTIONS: FEDERAL TRANSFER TAXES CODE AND REGULATIONS (2016-2017 ED.)
Written by: Kevin Yamamoto Subject Area: Tax
Category: Estate And Gift Taxation
Book: 315

This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2016 edition includes code changes made by the Protecting Americans From Tax Hikes Act of 2015 and regulation changes up through March 25, 2016.

ISBN 9781634605861

Links:
Faculty Review Copy
Purchase Book
Table of Contents


Tax » Federal Income Taxation

BANK AND STARK'S SELECTED SECTIONS: FEDERAL INCOME TAX CODE AND REGULATIONS (2016-2017 ED.)
Written by: Steven A. Bank; Kirk J. Stark Subject Area: Tax
Category: Federal Income Taxation
Book: 286

This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments.

ISBN 9781634602969

Links:
Faculty Review Copy
Purchase Book
Table of Contents

CHIRELSTEIN AND ZELENAK'S FEDERAL INCOME TAXATION, 13TH (2015)
Written by: The late Marvin A. Chirelstein; Lawrence Zelenak Subject Area: Tax
Category: Federal Income Taxation
Book: 110

This highly-acclaimed text explains the conceptual basis of federal income taxation and provides perspective about where a topic fits within the federal income tax scheme, helping student understanding of this complex subject. 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 legislative, judicial, and administrative developments since the twelfth edition (including the 2012 tax rate increases and the Supreme Court's Windsor decision), and increases the number of end-of-chapter problems by almost 60%.

ISBN 9781628100297

Links:
Faculty Review Copy
Purchase Book

DONALDSON AND TOBIN'S FEDERAL INCOME TAX: A CONTEMPORARY APPROACH, 2D (2014)
Written by: Samuel Donaldson; Donald Tobin Subject Area: Tax
Category: Federal Income Taxation
Book: 112

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. The book also includes links to several instructional videos with practice questions providing students with another opportunity to reinforce their understanding of the material.This contains hundreds of links to relevant videos, photos, articles, audio clips, and other sources that help make the subject come alive for students. The electronic version also allows for immediate content updates, easing the burden on instructors to prepare supplemental material.

ISBN 9780314291370



Links:
Faculty Review Copy
Purchase Book

FREELAND, LATHROPE, LIND, AND STEPHENS' FUNDAMENTALS OF FEDERAL INCOME TAXATION, 18TH (2016)
Written by: James J. Freeland; Daniel Lathrope; Stephen Lind; Richard Stephens Subject Area: Tax
Category: Federal Income Taxation
Book: 113

This highly popular coursebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113).

The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuit's opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions. The Text is accompanied by an extensive Teachers' Manual containing answers to the problems, comments on cases not contained in the text, and suggestions on teaching the course.

ISBN 9781634603157


Links:
Faculty Review Copy
Purchase Book
Table of Contents

GRAETZ AND SCHENK'S FEDERAL INCOME TAXATION, PRINCIPLES AND POLICIES, 7TH (2014)
Written by: Michael J. Graetz; Deborah H. Schenk Subject Area: Tax
Category: Federal Income Taxation
Book: 275

This coursebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.

ISBN 9781609301835

Links:
Faculty Review Copy
Purchase Book

KAHN AND KAHN'S FEDERAL INCOME TAX: STUDENTS GUIDE TO THE INTERNAL REVENUE CODE, 7TH (2016)
Written by: Douglas A.Kahn; Jeffrey H. Kahn Subject Area: Tax
Category: Federal Income Taxation
Book: 276

This book is designed for students of a course in federal income tax, or for students in an advanced tax course who seek an explanation of an area in the basic income tax system that they had not learned or had forgotten.

ISBN 9781609304577

Links:
Faculty Review Copy
Purchase Book
Table of Contents

LATHROPE'S SELECTED FEDERAL TAXATION STATUTES AND REGULATIONS, WITH MOTRO TAX MAP, (2017)
Written by: Daniel J. Lathrope Subject Area: Tax
Category: Federal Income Taxation
Book: 116

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.

ISBN 9781634604345

Links:
Faculty Review Copy
Purchase Book
Table of Contents

MAINE'S FEDERAL INCOME TAX LOGIC MAPS (2011)
Written by: Jeffrey A. Maine Subject Area: Tax
Category: Federal Income Taxation
Book: 283

This full-color book of Federal Income Tax Logic Maps, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow. Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions of everyday consequence to taxpayers. Visual references show the interplay among rules and subparts of rules. In some cases, applicable treasury regulations, revenue rulings, and case law are also referenced. The visual format provides a comprehensive overview, allowing students to review the subject quickly prior to final exams.

ISBN 9780314268990


Links:
Faculty Review Copy
Purchase Book

MCNULTY AND LATHROPE'S FEDERAL INCOME TAXATION OF INDIVIDUALS IN A NUTSHELL, 8TH (2011)
Written by: John K. McNulty; Daniel J. Lathrope Subject Area: Tax
Category: Federal Income Taxation
Book: 284

A comprehensive guide and overview to the federal income taxation laws of individuals in the United States. 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. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquiries into the policy and purposes of, and alternatives to, existing legal rules.

ISBN 9780314927002

Links:
Faculty Review Copy
Purchase Book

MOTRO AND SCHENK'S, THE INCOME TAX MAP, A BIRD'S-EYE VIEW OF FEDERAL INCOME TAXATION FOR LAW STUDENTS (2016)
Written by: Shari Motro; Deborah H. Schenk Subject Area: Tax
Category: Federal Income Taxation
Book: 285

This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.

ISBN 9781634607810

Links:
Faculty Review Copy
Purchase Book

NEWMAN AND BROWN'S FEDERAL INCOME TAXATION: CASES, PROBLEMS, AND MATERIALS, 6TH (2016)
Written by: Joel S. Newman, Dorothy A. Brown Subject Area: Tax
Category: Federal Income Taxation
Book: 278

The sixth edition continues to present income tax law in an engaging, appealing and humorous format. Long time adopter Professor Dorothy Brown joins Professor Newman as co-author. The book introduces students to many of the materials used by working tax lawyers, including cases, rulings, committee reports, and a Congressional colloquy. New materials include Revenue Ruling 2013-17 on same sex marriage, plus new cases on causation, dependents, deductions for the expenses of medical marijuana dispensaries, and some fun new problems.

ISBN 9781628103816

Links:
Faculty Review Copy
Purchase Book
Table of Contents

SETO'S FEDERAL INCOME TAXATION: CASES, PROBLEMS, AND MATERIALS, 2D (2015)
Written by: Theodore P. Seto Subject Area: Tax
Category: Federal Income Taxation
Book: 279

This book explores the Internal Revenue Code as a series of solutions to six fundamental design questions that any tax on income must answer. Its innovative approach allows instructors to teach an intensely problem-based course, giving students practical command of the subject matter and essential practice skills, while integrating as much theory as may be desired. It also facilitates the exploration of critical contemporary tax issues, such as tax arbitrage and sheltering, effective rates of tax, taxation of couples not treated as "married" for federal tax purposes, and differential treatment of workers and executives.

ISBN 9781628101225

Links:
Faculty Review Copy
Purchase Book

TOBIN AND DONALDSON'S PRINCIPLES OF FEDERAL INCOME TAXATION, 8TH (2017)
Written by: Donald B. Tobin; Samuel Donaldson Subject Area: Tax
Category: Federal Income Taxation
Book: 282

A comprehensive treatment of the legal principles and issues relating to federal income taxation, 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.

ISBN 9780314287861

TOBIN, LAVOIE AND TROGOLO'S PROBLEMS IN TAX ETHICS (2010)
Written by: Donald B. Tobin; Richard Lavoie; Richard Trogolo Subject Area: Tax
Category: Federal Income Taxation
Book: 280

This book offers succinct analysis of the unique ethical dilemmas facing tax lawyers. It examines the model rules of professional conduct, discussing those rules in the context of tax cases.
The book:
• Offers scenarios designed to demonstrate topics covered in basic income tax and tax ethics rules
• Uses a problem format that allows students to recognize how the rules of professional responsibility apply in real-world situations
This text can be used in a seminar class or as a supplement in a basic tax class.

ISBN 9780314158994

Links:
Faculty Review Copy
Purchase Book


Tax » International Taxation

DOERNBERG'S INTERNATIONAL TAXATION IN A NUTSHELL, 10TH (2016)
Written by: Richard L. Doernberg Subject Area: Tax
Category: International Taxation
Book: 111

This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

ISBN 9781628105551

Links:
Faculty Review Copy
Purchase Book
Table of Contents

GUSTAFSON, PERONI AND PUGH'S TAXATION OF INTERNATIONAL TRANSACTIONS: MATERIALS, TEXTS AND PROBLEMS, 4TH (2011)
Written by: Charles H. Gustafson; Robert J. Peroni; Richard Crawford Pugh Subject Area: Tax
Category: International Taxation
Book: 298

Designed for use in law schools, business schools, and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions.
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, and U.S. individuals and entities seeking to derive income abroad. The book covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.

ISBN 9780314911711


Links:
Faculty Review Copy
Purchase Book

ISENBERGH'S INTERNATIONAL TAXATION, 3D (2010)
Written by: Joseph Isenbergh Subject Area: Tax
Category: International Taxation
Book: 299

This helpful title updates international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element.
The third edition is divided into four sections:
• Basic elements of international taxation
• Inbound U.S. taxation
• Outbound U.S. taxation
• Income tax treaties

ISBN 9781599414416



Links:
Faculty Review Copy
Purchase Book

LATHROPE'S SELECTED SECTIONS ON UNITED STATES INTERNATIONAL TAXATION (2016)
Written by: Daniel J. Lathrope Subject Area: Tax
Category: International Taxation
Book: 300

This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2016 edition is notably shorter in length and a fraction of the price of the leading competition.

The new volume contains all relevant statutory changes made since 2015, including the changes made by The Protecting Americans from Tax Hikes Act of 2015 and the Consolidated Appropriation Act (Pub. L. No. 114-113). The February 17, 2016 United States Model Income Tax Convention is also included. IRS regulations are updated and the inflation-adjusted items for 2016 are included (Revenue Procedure 2015-53).


ISBN 9781634607452

Links:
Faculty Review Copy
Purchase Book
Table of Contents


Tax » State And Local Taxation

HELLERSTEIN, STARK, SWAIN, AND YOUNGMAN'S STATE AND LOCAL TAXATION, CASES AND MATERIALS, 10TH (2014)
Written by: Walter Hellerstein; Kirk J. Stark; John A. Swain; Joan M. Youngman Subject Area: Tax
Category: State And Local Taxation
Book: 318

More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes). Additionally, it includes new and extended coverage of developments in the state taxation of electronic commerce, including jurisdiction to tax remote sellers and the sales and income tax treatment of digital products and cloud computing. A brief introduction to value-added taxes (VATs) has also been added.

ISBN 9780314286987


Links:
Faculty Review Copy
Purchase Book


Tax » Tax Policy

OLIVER'S READINGS AND MATERIALS ON TAX POLICY, 3D (2011)
Written by: Philip D. Oliver Subject Area: Tax
Category: Tax Policy
Book: 317

The third edition retains the same broad outline of the second, and the same 17 chapters. At the same time, substantial changes have been made.
Most chapters have at least one new excerpt the first chapter has four and several new subchapters have been added to bring the book up to date and pick up new strands of scholarly discussion.
The new excerpts explore such topics as:
• The psychological and economic factors that have led to our present version of the realization rule
• The theoretical possibility of adjusting tax burdens to reflect different amenities in different areas of the country
• Intergenerational (in)equity as reflected in the Social Security tax-and-transfer program
• How our tax system which has never functioned well regarding inflation would function in a world of deflation

ISBN 9781599416250


Links:
Faculty Review Copy
Purchase Book


Tax » Tax Research

RICHMOND'S FEDERAL TAX RESEARCH: GUIDE TO MATERIALS AND TECHNIQUES, 9TH (2014)
Written by: Gail Levin Richmond Subject Area: Tax
Category: Tax Research
Book: 212

The Ninth 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 updated problems for students to solve throughout the text. The Ninth Edition expands the number of illustrations that complement its textual discussions.

ISBN 9781609304744


Links:
Faculty Review Copy
Purchase Book


Tax » Taxation of Nonprofit Organizations

FISHMAN, SCHWARZ, AND MAYER'S TAXATION OF NONPROFIT ORGANIZATIONS, CASES AND MATERIALS, 4TH (2015)
Written by: James J. Fishman; Stephen Schwarz; Lloyd Hitoshi Mayer Subject Area: Tax
Category: Taxation of Nonprofit Organizations
Book: 301

This book has been adapted from the authors' pioneering and widely used casebook, Nonprofit Organizations: Cases and Materials. Topics covered include organizational and operational requirements 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 Fourth Edition incorporates all important new legislative, judicial and administrative developments, including final regulations on the public charity support tests and supporting organizations; proposed regulations on the heightened exemption requirements for nonprofit hospitals and program-related investments; and the ongoing controversy over the use of nonprofit organizations for political campaign activity.

ISBN 9781634591614


Links:
Faculty Review Copy
Purchase Book

TAYLOR'S TAX-EXEMPT ORGANIZATIONS IN A NUTSHELL, 2D (2017)
Written by: Scott A. Taylor Subject Area: Tax
Category: Taxation of Nonprofit Organizations
Book: 316

Coming Soon!

ISBN 9781634602884

Back to Top
  Foundation Press West Academic Publishing
 
© 2017 LEG, Inc. d/b/a West Academic
West, West Academic Publishing, and West Academic
are trademarks of West Publishing Corporation, used under license.
Support      Disability Accommodations      Privacy Policy