Seto's Federal Income Taxation: Cases, Problems, and Materials, 2d

Imprint
West Academic Publishing
ISBN-13
9781628101225
Primary Subject
Tax-Income
Format
Hardbound
Copyright
2015
Series
American Casebook Series
Hardbound - New, hardbound print book.

Description

This casebook 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 – e.g., 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.