LibGuides: Study Guides for Law Student Success: Taxation

West Academic Study Aids - Selected Taxation Titles

These titles are available on West Academic.

Federal Income Taxation. 2018
Description: This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. 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 developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017—the most significant federal tax legislation in more than thirty years.
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Introduction Terminology, Timing and Rates
Part A Income
Part B Deductions
Part C Attribution of Income
Part D Tax Accounting
Part E Recognition of Gains and Losses--Selected Issues
Part F Capital Gains and Losses
Afterword
Note What Is the True Value of a Tax Preference?
Note Income Tax, Consumption Tax, Flat Tax
Note Tax Shelters and Economic Substance
Appendix A Present Value
A Short & Happy Guide to Federal Income Taxation
Description: A pleasant stroll through the thickets of the basic law school income tax course. Newman addresses all of the usual suspects, including income, deductions, capital gains, and timing. There are photos of narrow Amsterdam canal houses, an English building with bricked up windows, and a short-tailed dog, to show how tax laws can change just about everything. Also, there are photos of some outrageous ABBA costumes, presumably tax-deductible because they couldn’t possibly wear them at home. Finally, there is a series of applications of basic tax principles to some of your favorite fairy tales. The second edition takes into account changes made by the 2017 Tax Cuts and Jobs Act.
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Chapter I. Introduction 1
Chapter II. A Stroll Through a Tax Return 15
Chapter III. What Is Income? 19
Chapter IV. What Is Not Income? 39
Chapter V. Business Deductions 57
Chapter VI. Capital Recovery 69
Chapter VII. Itemized Deductions 77
Chapter VIII. Mixed Motive Expenses 91
Chapter IX. Timing 109
Chapter X. Capital Gains and Losses 115
Chapter XI. Who Is the Taxpayer? 127
Chapter XII. Families 133
Chapter XIII. Installment Sales 143
Chapter XIV. Nonrecognition Transactions 147
Chapter XV. Tax Shelters 153
Chapter XVI. Applications 157
Chapter XVII. What if You Actually Like This Stuff? 165
Principles of Federal Income Taxation
Description: The perfect companion for students in law school tax courses and practitioners seeking a helpful introduction, 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.
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Chapter 1. History, Policy and Structure
Chapter 2. Income in General; Compensation for Services
Chapter 3. Other Items of Income and Exclusions from Income
Chapter 4. Income from Dispositions of Property
Chapter 5. Assignment of Income: Who Is Taxed and the Nature of the Tax
Chapter 6. Business Deductions
Chapter 7. Itemized Deductions and Personal Exemptions
Chapter 8. Tax Planning
Chapter 9. Tax Accounting
Chapter 10. Credits
Chapter 11. Ethics
Appendix A. The Time Value of Money
Appendix B. Capital Gains Rates
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Rules
Index
Tax Policy in a Nutshell
Description: Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years.
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Chapter 1 Overview1
Chapter 2 Criteria in Evaluating a Tax System35
Chapter 3 Base of Taxation53
Chapter 4 Haig-Simons Definition of Income107
Chapter 5 Samuelson Depreciation117
Chapter 6 The Cary Brown Theorem131
Chapter 7 Distribution of the Tax Burden147
Chapter 8 Corporate Taxation165
Chapter 9 International Tax231

Lexis Digital Library - Selected Titles on Taxation

Skills & Values Federal Income Taxation. 2011
The Skills & Values Series is an innovative hybrid series of subject-specific, practice-oriented books and online materials supported by Web Courses (powered by Blackboard 9.1). The series is designed as a tool for professors to teach practical and analytical skills that can help students serve future clients competently, skillfully, and in an ethical manner.
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Chapter 1.Introduction to Federal Income Taxation
Chapter 2.Timing Principles
Chapter 3.Introduction to Gross Income
Chapter 4.Damage Awards
Chapter 5.Gifts and Inheritances
Chapter 6.Employee Fringe Benefi ts
Chapter 7.Gains and Losses from Dealings in Property
Chapter 8.Alimony and Divorce
Chapter 9.Income Producing Entities
Chapter 10.Deductions for Business Expenses
Chapter 11.Deductions for Personal Expenses
Chapter 12.Deferral and Non-Recognition Provisions
Chapter 13.Tax Procedure and Administration
Chapter 14.International Tax
Understanding Federal Income Taxation. 2016
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions

Nutshells

The Law of Tax-Exempt Organizations by Scott A. Taylor
Call Number: UMLaw Reserve KF6449 .T39 2011
ISBN: 9780314262349
Publication Date: 2011-08-12
Federal Income Taxation of Individuals in a Nutshell by John K. McNulty; Daniel J. Lathrope
Call Number: UMLaw Reserve KF6369.3 .M3 2012
ISBN: 9780314927002
Publication Date: 2011-11-14

Treatises

Studies in the History of Tax Law by John Tiley (Editor)
Call Number: Electronic
ISBN: 9781849464802
Publication Date: 2013-07-31
These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty.

CALI

Center for Computer Assisted Legal Instruction
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U.Maine Law Students. To receive a CALI password
Please contact the reference desk at 780-4351 or lawref@maine.edu or maureen.quinlan@maine.edu
The CALI database is only available to University of Maine School of Law students.

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More Information On Lexis Digital Library - Study Aids

The Law Student's Guide to Doing Well and Being Well
The ABA and most state bar associations have identified a wellness crisis in the legal profession, and called for educating students on how to better cope with the challenges of law school and practice. At the same time, students must learn how to maximize their brain health so that they perform well in law school and on behalf of their clients in practice. The same way musicians would tune their instruments, or chefs would sharpen their knives, law students must sharpen their minds. This book aims to help students "do well" in their ability to learn, and "be well" in the process, by exploring the deep connection between brain health and wellness.

Lexis Digital Library
The most update to date study guides are found here and at the West Academic Study Aids.
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Study Aids include:
Questions & Answers - Understanding - Skills & Values - Mastering

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