Testamentary capacity is an increasingly difficult and important area in will preparation. The rise in capacity issues, associated with the increasing aging population and longer life expectancy, has become a fruitful area for dispute and litigation. Meer
In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. Meer
The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. Meer
This authoritative guide presents in–depth discussions on such hot topics as the timing of charitable deductions, estate and gift tax considerations, special property rules, and planned giving. Meer
The Tax Law of Associations summarizes the law concerning acquisition and maintenance of associations′ tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Meer
Line–by–line tips and instructions to successfully file Form 1023
IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Meer
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Meer
Core Taxation Legislation and Study Guide is a reference text for students undertaking tax subjects. It provides curated extracts of legislation as well as useful guidance on study skills. Meer
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Meer
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. Meer
Charting tax changes post-Budget, this edition of Whillans's Tax Tables includes all the relevant information from the 2022 Autumn Budget, enabling practitioners to start processing the updated facts and figures. Meer