Jacob Mertens Law of Federal Income Taxation. St. Paul, MN : West Group, 1998- (2024 update) [KF6365 .M472] [Available electronically via Westlaw to UNC Law Students and Faculty].
This resource provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it. The publication’s indexing system lets researchers look up specific section of code and instantly find every Revenue Ruling or Procedure ever written by the IRS on that section.
Bittker, Boris I. et al. Federal Income Taxation of Individuals. 3rd ed. Valhalla, NY: Warren, Gorham & Lamont of RIA, 2002- (2019 supplement) [KF6369 .B57] [Available electronically via Westlaw to UNC Law Students and Faculty].
This highly respected treatise provides an overview of the different aspects of individual federal taxation. In particular, this treatise focuses on the tax problems of single taxpayers, heads of households, married couples, and surviving spouses.
Bittker, Boris I. et al. Federal Income Taxation of Corporations and Shareholders. 7th ed. Valhalla, NY: Warren, Gorham & Lamont, 2000-(2014 supplement) [KF6464 .B5] [Available electronically via Westlaw to UNC Law Students and Faculty (2020 Update)].
This resource is a treatise that focuses on all areas of corporate income taxation. The text highlights major issues in the life cycle of a corporation, and analyzes tax issues faced by corporations and shareholders.
Bittker, Boris I. and Lokken, Lawrence. Federal Taxation of Income, Estates and Gifts. Rev. 3rd. ed. Valhalla, NY: Warren, Gorham & Lamont of RIA, 2005- (2021 supplement) [KF6335.A7 B57] [Available electronically via Westlaw to UNC Law Students and Faculty].
This treatise offers concise explanations of the complex realm of the Code and regulations, examines the ambiguities and gaps in the legislative scheme, and points out usable rules and guideposts.
Federal Tax Guide. Arlington, VA : Bloomberg BNA, 2014- (2021 Update) [Available electronically via Bloomberg Law to UNC Law Students and Faculty].
Organized by topics, this treatise provides comprehensive coverage of taxation of individuals, corporations, partnerships, and exempt organizations.
Lederman, Leandra and Murphy, Ann. Federal Tax Practice and Procedure. Matthew Bender & Company, 2013- (2024 Update) [Available electronically via Lexis Advance to UNC Law Students and Faculty].
Provides a clear explanation of the organization, structure, and processes involved in IRS practice through the use of real life examples. Includes helpful forms.
Rabkin, Jacob et al. Rabkin & Johnson Federal Tax Guidebook. Matthew Bender & Company, 2013- (2024 Update) [Available electronically via Lexis Advance to UNC Law Students and Faculty].
Updated annually, this comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach. Federal Income, Gift and Estate Taxation covers a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities. This resource also includes Rates Tables and Checklists of Deductions.
Comisky, Ian M. et al. Tax Fraud and Evasion. 6th ed. Boston, MA : Warren, Gorham & Lamont, 1994- (2017 Supplement) [KF6334 .B3] [Available electronically via Westlaw to UNC Law Students and Faculty (2024 Update)].
This treatise discloses what factors the government will consider in determining tax fraud charges, the procedures and polices the government adopts to investigate and prosecute, and when the IRS will impose the civil fraud penalty.
Hellerstein, Jerome R. and Hellerstein, Walter. State Taxation. 3rd ed. Boston, MA : Warren Gorham Lamont, 1998- (2019 Supplement) [KF6750 .H44] [Available electronically via Westlaw to UNC Law Students and Faculty].
This treatise provides comprehensive coverage and expert analysis of the entire field of state taxation, and it is widely regarded as the leading treatise in the field. The treatise covers corporate and personal income taxes, sales and use taxes, and the constitutional restrains on such taxes. It also keeps you abreast of all the cutting edge issues including nexus, apportionment, discrimination, digital products, cloud computing, and discount coupons.
Willis, Arthur B. et al. Partnership Taxation. 8th ed. Boston, MA : Warren, Gorham & Lamont, 1999- [Available electronically via Westlaw to UNC Law Students and Faculty].
This treatise is a complete planning tool covering the latest techniques and legislative and judicial changes, including the popular family limited partnership. This publication covers every corner of partnership taxation giving tax practitioners plans and procedures for tax savings available to partnerships - all substantiated by law.
Eustice, James S. et al. Federal Income Taxation of S Corporations. 5th ed. Carrollton, TX : Thomson Reuters Tax & Accounting, 2015- (2018 Supplement) [KF6491 .E84] [Available electronically via Westlaw to UNC Law Students and Faculty].
This treatise provides comprehensive, up-to-date guidance on the election, operation, and termination of S corporation status. You'll get the information you need concerning the federal tax regulations that govern S corporations, how the rules apply to daily business operations, and all relevant court decisions Private Letter Rulings that could affect your business or your clients.
Stephens, Richard B. et al. Federal Estate and Gift Taxation. 9th ed. Valhalla, NY : Thomson Reuters, 2013- (2019 update) [KF6572 .S74] (Reserve Room) [Available electronically via Westlaw to UNC Law Students and Faculty].
This treatise was authored by renowned estate planning experts and focuses exclusively on estate and gift taxation to give you the most comprehensive resource available. Cited by the U.S. Tax Court and relied on by thousands of tax practitioners, it contains thorough, timely coverage of the full spectrum of relevant legislation and regulations - both existing and proposed - and offers workable solutions to the practical problems of estate and gift tax planning.
