Описание: This statutory supplement contains key provisions of the Internal Revenue Code and Treasury regulations pertaining to federal income taxation. It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2019.
This legislative history of the federal income tax laws from 1861 to 1938 will be useful to those arguing or ruling on tax cases. Arranged act by act in inverse chronology, it contains the texts of the committee reports and discussions of all provisions that have interpretive significance. xviii,1166 pp. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939 is a two volume continuation of this work also published by The Lawbook Exchange, Ltd.
Описание: This supplement is an invaluable single source for the code and regulations applying to federal transfer taxes, such as gift taxes and the generation-skipping transfer tax. It is a quick and easy, yet comprehensive, reference to the primary law, conveniently sized for carrying in a briefcase or backpack. The 2018 edition includes changes made by P.L. 115-97 (popularly known as the Tax Cuts and Jobs Act) and regulation changes up through early March 2019.
Описание: This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.
ООО "Логосфера " Тел:+7(495) 980-12-10 www.logobook.ru
