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Basic Federal Income Taxation of Individuals, Second Revised Edition - Tapa blanda

Beverly Moran

 
9781600425080: Basic Federal Income Taxation of Individuals, Second Revised Edition
Tapa blanda
ISBN 10: 1600425089 ISBN 13: 9781600425080
Editorial: Vandeplas Publishing LLC, 2020

Sinopsis

The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name.This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.

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Acerca de los autores

RICHARD A. WESTIN is Professor Emeritus of Law at the University of Kentucky, College of Law. He joined the College of Law faculty in 1998 as the Laramie L. Leatherman Distinguished Professor of Tax Law. He was a member of the faculty of the University of Houston College of Law from 1984 until 1998, where he taught in the areas of business and tax law. He holds B.A. and M.B.A. degrees from Columbia University and was graduated from the University of Pennsylvania Law School.

BEVERLY MORAN was Professor of Law and Professor of Sociology at Vanderbilt University Law School, the Voss Bascom Professor of Law at the University of Wisconsin-Madison Law School and Professor of Law at the University of Cincinnati College of Law where she taught a variety of tax courses at the J.D. and LL.M. level. She now teaches at the LL.M. level at the University of Alabama School of Law. Professor Moran holds an A.B. from Vassar College, a J.D. from the University of Pennsylvania Law School, and an LL.M. (Taxation) from New York University Law School.

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Editorial
Vandeplas Publishing LLC
Año de publicación
2020
Idioma
Inglés
ISBN 10 
1600425089
ISBN 13 
9781600425080
Encuadernación
Tapa blanda
Número de páginas
836
Contacto del fabricante
no disponible
Persona responsable
no disponible