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Federal Income Taxation in Focus

Bobby L. Dexter


  • ISBN: 9781454881544

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  • Description

    Even experts in the field of tax often rely on their casebook to provide an accessible entry point into Federal Income Taxation, a notoriously daunting subject. Dexter’s straightforward writing style and logical organization of topics in Federal Income Taxation In Focus, along with the student-centered pedagogy of the In Focus Series, clear a path through the fundamental concepts, cases, and rules of Federal Income Taxation. By unpacking and discussing the technical language of the Internal Revenue Code in plain English, the author helps the student master complex rules and concepts.

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  • Additional Product Details

    Publication Date: 9/14/2018
    Hardcover: 9781454881544
    Ebook: 9781454897644

    Detailed Table of Contents (PDF Download)
    Preface (PDF Download)

    Summary of Contents

    Table of Contents

    Chapter 1: Introduction
    Chapter 2: Realization and the Notion of “Income”
    Chapter 3: Specific Items Included in Gross Income
    Chapter 4: Recovery of Basis and Certain Limited Exclusions 
    Chapter 5: Categorical Exclusions: Items Received by Gift, Bequest, Devise, or Inheritance 
    Chapter 6: Categorical Exclusions: Certain Damage Recoveries, Fringe Benefits, and Other Items 
    Chapter 7: The Standard Deduction, Itemized Deductions, Tax Credits, and the Deduction for Qualified Business Income 
    Chapter 8: Extraordinary Medical Expenses
    Chapter 9: Casualty, Theft, and Other Losses
    Chapter 10: Interest and Taxes
    Chapter 11: Charitable Contributions and Tax-Exempt Entities 
    Chapter 12: Ordinary and Necessary Business Expenses
    Chapter 13: Capital Expenditures, Depreciation, and Amortization 
    Chapter 14: Timing and Related Issues
    Chapter 15: Methods of Accounting
    Chapter 16: Nonrecognition and Tax Impact Deferral
    Chapter 17: Assignment of Income and Income Splitting
    Chapter 18: Transfers Incident to Marriage, Separation, and Divorce
    Chapter 19: Capital Gains and Losses
    Chapter 20: Tax Avoidance and Tax Shelters
    Chapter 21: The Alternative Minimum Tax
    Chapter 22: Federal Withholding, Estimated Tax Payments, and Worker Classification 

    Appendix 1: Tax Controversy and Litigation: A Brief Overview
    Appendix 2: Federal Income Taxation Research
    Appendix 3: Additional Budget Options for Reducing the Deficit
    Table of Cases
    Table of Internal Revenue Code Sections
    Table of Miscellaneous IRS Pronouncements
    Table of Revenue Rulings
    Table of Treasury Regulations

  • Author Information

    Bobby Dexter

    Bobby Dexter is Professor of Law at the Chapman University Dale E. Fowler School of Law where he teaches Federal Income Taxation, Taxation of Business Organizations, Business Associations, and Secured Transactions. He has also enjoyed several appointments as Visiting Professor of Law at the University of California (Irvine) School of Law.

    Prior to entering the academy, Professor Dexter served as a tax partner at Foley & Lardner, LLP and as principal at the international accounting firm, KPMG, LLP. An accomplished practitioner and pre-eminent tax expert, he co-authored the Bloomberg/BNA Tax Management Portfolio on the taxation of life insurance company financial products. In addition to student scholarship appearing in the Harvard Law Review, his articles have been published in the peer-reviewed Pittsburgh Tax Review and leading law reviews at Denver University, the University of Pittsburgh, Tulane University, the University of Kansas, and Mercer University.

    Professor Dexter received his B.A., magna cum laude, from Yale University and his J.D. from Harvard Law School where he served on the Editorial Board of the Harvard Law Review.

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