Tax Law

List of Tax Law secondary sources from Lexis.

List of Tax Law secondary sources from Westlaw.

Authored by top practitioners from the legal, accounting, corporate, government, and academic professions, Bender's State Taxation: Principles and Practice provides full insight into the often detailed and always complex principles governing state tax law, compliance, and planning.

Its practice-focused approach lets you quickly hone in on procedural and substantive rules governing all types of state taxes, while highlighting tax strategies to follow and pitfalls to avoid. You'll stay on top of all SALT ramifications for clients whose transactions or activities fall within single state or multistate jurisdictions - and proceed forward with confidence.

Both a solid research tool and a source of tax planning strategies, Bender's State Taxation: Principles and Practice will prove invaluable for tax specialists and non-specialists doing transactional work, bankruptcy, mergers and acquisitions, or real estate; and for practitioners advising businesses in any capacity.

Casey Federal Tax Practice explains the entire structure of the tax system, covering assessments, audits, settlements, collections, liens, claims for refund, suits for refund, tax court litigation, and more. You'll also find more than 250 pages of tables and a listing of citations to nearly 10,000 cases. This title also provides:

• Essential pleadings and tax practice forms
• Examples of standardized forms, adaptable to specific needs
• Full coverage of federal tax laws and regulations, tax decisions, administrative organization, and IRS and Tax Court procedure
• Citation sources for each entry
• Complete text of the Tax Court Rules

First published in 1942, this comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.

• Seven text volumes cover a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities
• Planning volume includes Rates Tables, Checklist of Deductions, Tax Calendar
• Separate index and table of cases, statutes, regulations and rulings

Keeping up with Congress, the Treasury Department, the IRS, and the courts is a daunting task. The Treasury Department continues to promulgate complex regulations interpreting laws coming from Congress. The IRS and the courts continue to confront issues as they are raised in specific cases, adding thousands of judicial decisions and revenue rulings to an already burgeoning body of tax law. The authors of Federal Income Taxation of Individuals, Third Edition do a phenomenal job of keeping pace with changes and developments across the board and synthesizing the information into plain English.

The authors' analyses of cases relating to federal limitations on state and local taxing power examines relevant principles and their applications. The book covers overlapping commerce clause and due process clause protections, privileges and immunity clauses, equal protection clause, import-export clause. Property taxation of air transportation, mail order sales taxes, gross receipts taxes, highway taxes and the power to tax.

Designed to provide complete and thorough answers to all your clients' federal tax questions, the Federal Tax Coordinator 2d offers a detailed and comprehensive analysis of all Federal tax laws, regulations, relevant court cases, and IRS rulings and releases. The expert analysis is supported by extensive and detailed citations to controlling authorities.

With Federal Tax Coordinator 2d you'll receive:

Thorough coverage of all federal income, estate, gift, excise, FICA, FUTA and international (U.S. based) taxes - all organized by subject matter for easy access
New developments that are integrated continuously into the analysis, so they are not just appended at the end of existing paragraphs
Expert commentary in the form of recommendations, illustrations, cautions, and observations, which provide professional value-added insight above and beyond analysis of the law
Implementation guidelines with references to forms, elections, and compliance statements
Proven practice tools, sample client letters, checklists of tax-saving opportunities, and other practice aids to help you better serve your clients while generating revenue
Analysis of U.S. income tax treaties currently in force.

Federal Taxation of Income, Estates & Gifts is an industry-leading treatise for professionals seeking informed answers to complex tax questions.

Authors Boris Bittker and Lawrence Lokken provide unique guidance and orientation by emphasizing the purpose, structure, and principal effects of the Internal Revenue Code.

Encyclopedic in scope, Federal Taxation of Income, Estates & Gifts offers concise and lucid 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.

Written by a team of eight tax practitioners and law professors, Federal Tax Practice and Procedure is the ideal guidebook for understanding how disputes with the IRS arise and are resolved.

The treatise is filled with hypothetical examples where our authors show you how to perform difficult tax calculations and how to apply tax rules and principles in everyday practice. The authors have also included scores of tax planning tips, commentaries and observations on the law, and caveats for the cautious practitioner.

Multi-volume research tool combines three works: Mertens Rulings, Mertens Treatise and Mertens Current Tax Highlights. It 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 book’s subject orientation rather than code orientation makes for easier understanding. 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.

First published in 1972, for the general practitioner, this concise, practice-oriented guidebook on federal taxation covers the entire Internal Revenue Code in two handy volumes. This publication:

• Uses a transactional approach
• Has topic tabs that help you quickly access the practice area that concerns you
• Provides concise analysis of the law
• Has a complete index, tables of Code sections, Treasury regulations, rulings and much more

Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. The author places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court. A special 40-page section of the book provides the most in-depth analysis available of the new codification of the economic substance doctrine.

This book will be useful both to new students in learning the ways of federal tax laws and to practitioners in surmounting the mass of confusing precedents to focus on the controlling opinions of the Supreme Court.

In Property Taxes Texas experts provide commentary on hundreds of forms for real property tax and all other state taxes. Forms and commentary cover:

• Corporations
• Franchises of business and insurance corporations
• Mortgages
• Stock transfers
• Gasoline and motor fuel
• Petroleum businesses
• Highway use
• Personal income
• Unincorporated businesses
• Estates
• Sales
• Uncompensated use