Aspen Publishing
0

Federal Income Taxation, Eighteenth Edition

Joseph Bankman, Daniel N. Shaviro, Kirk J. Stark, Edward D. Kleinbard

$313.00

  • ISBN: 9781543801491

New print textbook includes access to the eBook, study center, outline tool, and other resources at casebookconnect.com via lifetime access code inside the print book. Plus, access the eBook immediately with the temporary access code available after checkout while you await the full access code in your shipment.

In stock.

  • Description

    Buy a new version of this textbook and receive access to the Connected eBook with Study Center on CasebookConnect, including: lifetime access to the online ebook with highlight, annotation, and search capabilities; practice questions from your favorite study aids; an outline tool and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. Learn more about Connected eBooks.

    Integrating theory and policy in an accessible format, the sterling author team of Federal Income Taxation, Eighteenth Edition imbues its subject with historical, economic, policy, and international perspective. Problems integrated throughout the text bridge the gap between theory and practice. Each edition of this renowned text builds on and adds to the strengths of its predecessors.

    View More...

  • Additional Product Details

    Publication Date: 11/20/2018
    Copyright Year: 2019
    Pages: 832
    ISBNs:
    Connected eBook with Study Center + Print Book: 9781543801491
    Connected eBook with Study Center: 9781543808018

    Detailed Table of Contents (PDF Download)
    Preface

    Summary of Contents

    Contents
    Preface
    Acknowledgments

    Editorial Notice

    Chapter 1 Introduction
    Chapter 2 The Why and the What of Taxing Income
    Chapter 3 The Private Sphere and the Public Sphere
    Chapter 4 When Is It Income?
    Chapter 5 Debt and Certain Other Financial Instruments
    Chapter 6 Whose Income Is It?
    Chapter 7 Expenses of Earning Income
    Chapter 8 Tax Shelters and Tax Planning
    Chapter 9 Mixed Business and Personal Expenses
    Chapter 10 Personal Deductions, Exemptions, and Credits
    Chapter 11 Tax and Poverty: The Earned Income Tax Credit
    Chapter 12 Capital Gains and Losses
    Appendix The Federal Taxing and Spending Powers

    Table of Cases
    Table of Internal Revenue Code Sections
    Table of Treasury Regulations
    Table of IRS Revenue Rulings
    Table of Miscellaneous IRS Pronouncements
    Index

  • Author Information

    Edward Kleinbard

    Edward D. Kleinbard is The Ivadelle and Theodore Johnson Professor of Law and Business at the University of Southern California's Gould School of Law, and a Fellow at The Century Foundation. Kleinbard was one of four individuals honored as 2016 International Tax Person of the Year by the nonpartisan policy organization Tax Analysts. He is the author of a book, We Are Better Than This: How Government Should Spend Our Money, published by Oxford U. Press. In reviewing the book, Pulitzer prize-winning journalist David Cay Johnston described it as "a masterpiece of tax, fiscal, and economic policy."

    Kleinbard joined USC Law in 2009. Before joining USC Law, Kleinbard served as Chief of Staff of the U.S. Congress's Joint Committee on Taxation. The JCT Staff are the nonpartisan tax resource to Congress, helping legislators to formulate legislation, writing analyses of legislative proposals or tax issues of interest to the Congress, and estimating the revenue consequences of legislative proposals.

    Kleinbard's work focuses on the taxation of capital income, international tax issues, and the political economy of taxation. Kleinbard's recent papers include Competitiveness Has Nothing to Do With It (Tax Notes), Stateless Income(Florida Tax Review), The Lessons of Stateless Income (Tax Law Review), Through a Latte Darkly: Starbucks's Stateless Income Planning (Tax Notes), The Better Base Case (Tax Notes), Herman Cain's 9-9-9 Plan (Tax Notes), and Tax Expenditure Framework Legislation(National Tax Journal). Professor Kleinbard has testified before the Congress on tax policy matters, and has written opinion pieces for the Wall Street Journal, New York Times, the Huffington Post, CNN.com, and other media outlets.

    Prior to his appointment to the Staff of the Joint Committee on Taxation, Kleinbard was for over 20 years a partner in the New York office of Cleary Gottlieb Steen & Hamilton LLP. Kleinbard received his J.D. from Yale Law School, and his M.A. in History and B.A. in Medieval and Renaissance Studies from Brown Unive

    Daniel N. Shaviro

    Daniel N. Shaviro is a member of the faculty at New York University.

    Joseph Bankman

    A leading scholar in the field of tax law, Joseph Bankman is the author of two widely used casebooks on the subject. His writings on tax policy cover topics such as progressivity, consumption tax, and the role of tax in the structure of Silicon Valley start-ups. He has gained wide attention for his work on how government might control the use of tax shelters and has testified before Congress and other legislative bodies on tax compliance problems posed by the cash economy. He has written and spoken extensively on how we might use technology to simplify filing. He also worked with the State of California to co-author a bill creating ReadyReturn—a completed tax return prepared by the state. Before joining the Stanford Law School faculty in 1989, Professor Bankman was a professor at the University of Southern California Law Center and a tax practitioner with the Los Angeles firm of Tuttle & Taylor.

    Kirk J. Stark

    Kirk Stark teaches Federal Income Taxation, Taxation & Distributive Justice, Financing State and Local Government, and the first-year Property course. In addition, he serves as faculty coordinator of the UCLA Colloquium on Tax Policy & Public Finance, an interdisciplinary workshop designed to explore leading research on taxation. Professor Stark was elected Professor of the Year by the law school graduating classes of 1999 and 2002. In 2003, he received the University Distinguished Teaching Award.
    Professor Stark writes in the areas of tax policy and public finance. His recent book War and Taxes (with Steve Bank and Joe Thorndike) offers a political history of U.S. tax policy during wartime. Much of Professor Stark’s scholarship has examined the American system of &"fiscal federalism” and considers how best to allocate fiscal responsibilities among federal, state and local governments. He was recently selected as a research fellow for the UCLA Center for American Politics and Public Policy for his project Rich States, Poor States: American Federalism and the Politics of Fiscal Equalization. The study examines fiscal disparities among the U.S. states and considers whether the federal government should adopt a Canadian-style system of equalization grants to alleviate those disparities. Professor Stark is also the co-author of two leading casebooks in the areas of federal and state taxation.
    Professor Stark serves on the Board of Directors of the National Tax Association, a nonpartisan organization founded in 1907 to promote the study of tax policy and public finance. During the fall semester of 2008, he will be a visiting professor at Harvard Law School.

  • Professor Resources

    Please login to view Professor Resources. This section is only available to registered, validated professor accounts. If the professor resources still do not appear after logging in, please contact legaledu@aspenpublishing.com with a request to validate your professor account status. Account validation may take 24-48 hours.

Close