This publication is an excellent text for both the novice and the experienced professor. The book is designed to be useful in a wide variety of law or business school courses, including a doctrinal course, seminar, graduate law or MBA course, or as a helpful desk reference for nonprofit professionals. For a doctrinal elective the text offers a wide array of problems to help illustrate major topics in each subject area; for seminars there are numerous drafting problems and policy questions that students can build on for final papers; in LLM or MBA classes, the text's detailed exploration of complex issues, such as the private foundation and unrelated business income taxes, allows students to acquire practice ready skills in a highly regulated area of law. Finally, as a helpful desk reference tool, the text and teacher's manual allow nonprofit professionals to easily access a dense body of laws and regulations

The Tax Law of Charities and Other Exempt Organizations

Brennan, David

Willis, Steve

Moran, Beverly

Jones, Darryll K.

Tax Law

Carolina Academic Pr

Product Description 
In this fourth edition, our scholastic labor of love continues with our initial goal of providing sufficient coverage to allow for broad, deep, or broad and deep coverage. Knowledgeable observers know that the law of exempt organizations has become increasingly regulated. For example, provisions in the Affordable Care Act (which seems to have survived efforts at repeal), demand greater accountability (particularly regarding “community benefit”) from exempt health care. The extent to which exempt organizations may engage in political activities, although always controversial, has become even more of an issue since the last edition.\nIn this regard, we have sought to consolidate political activities into one chapter, rather than examine the issue as it relates to the different types of exempt organizations covered in different chapters. But these are only a few of the areas demonstrating continuing evolution in an area of law―the third sector―as much as government and business. The book continues to provide coverage of as many of the exempt organizations as there are statutory authorizations. Professors may therefore select which areas are most important according to their own pedagogical beliefs and even geographical regions.\nLabor organizations, for example, may not be as important to law students in southern states where organized labor has less influence than in midwestern and northeastern regions. While we have consolidated some of the materials regarding private foundations, there is still enough (and probably more) for coverage of the important subject in a survey course, or for use of the book on a seminar (for example) solely on private foundations. We hope too, that the fourth edition remains in students’ personal libraries well after graduation as it is useful to those attorney members unversed in the area but who are asked to lend efforts to their own civic organizations. 
 About the Author 
Frost, Brown & Todd Professor of Law at the University of Kentucky School of Law Associate Dean for Research and Faculty Development and Professor of Law at Florida A&M University School of Law Professor Emerita of Law at Vanderbilt Law School Professor of Law at University of Florida Levin College of Law

Business & Money

Willis, Steven

Brennen, David

Jones, Darryll

Business Development & Entrepreneurship

Carolina Academic Press

The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.

Basic Federal Income Taxation of Individuals

Westin, Richard A.

Schlunk, Herwig

Vandeplas Publishing

The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.

Basic Federal Income Taxation of Individuals, Second Revised Edition

Vandeplas Pub.

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