Federal Income Tax 2005 or The Fundamentals of Federal Taxation

Federal Income Tax, 2005

Author: Douglas A Kahn

A concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers. 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.

Go to: Managing Sports Organizations or Capitalist Imperative

The Fundamentals of Federal Taxation

Author: Jeffrey A Main

The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-one chapters, each of which can readily be covered in one, or occasionally two, class sessions.

The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation - including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation - with an emphasis on tax planning. The idea is to give students an appreciation for how the law of taxation connects with everyday events of American life. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. A teacher's manual with complete solutions to all the problems will be available.