On the 25th anniversary of jeffrey kwall’s groundbreaking the federal income taxation of corporations partnerships limited liability companies and their owners now in its 6th edition kwall has done it again with a brand-new take on personal income tax in the federal income taxation of individuals: an integrated approach. Part of foundation press’s forward-looking doctrine and practice series kwall’s book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the tax cuts and jobs act of 2017 and in addition to the traditional cases contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light the book was designed to accommodate students with different learning styles by providing explanatory text and notes detailed examples and problems and a myriad of text boxes offering insights discussion questions online references points worth noting and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book’s recurring theme that economic considerations always outweigh tax considerations.The book consists of 18 chapters. After an introduction chapter 1 chapters 2-8 focus on gross income. Because tax law is a foreign subject to most law students these early chapters explore gross income in the co...
On the 25th anniversary of jeffrey kwall’s groundbreaking the federal income taxation of corporations partnerships limited liability companies and their owners now in its 6th...show more
