The Alternative Minimum Tax

2010, Legislative History, Taxation admin

A Legislative History
Edited by: William H. Manz

When first introduced by the Tax Reform Act of 1969, the controversial alternative minimum tax (AMT) only targeted high-income households whose utilization of tax shelters meant that they owed little or no income tax. The Tax Reform Act of 1986, which disallowed many deductions and exemptions, expanded its scope. In recent years, the AMT has come under scrutiny because the failure to index it for inflation has resulted in “bracket creep,” meaning that ever0increasing numbers of taxpayers have become subject to the tax. This three-volume set provides a legislative history of the 2007 and 2008 patches, including various bills introduced on the AMT issue during the 110th Congress and the accompanying congressional debate.

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Federal Income Tax Law

2010, Legal Education, Legal Research Guides, Taxation admin

A Legal Research Guide
By: Christopher C. Dykes

Federal income tax, an important area of the legal field, is intertwined with other areas of law such as domestic law, estate planning, bankruptcy, international law, criminal law, even law firms that do not solely focus on this area of law are finding themselves increasingly involved with tax law. Federal Income Tax Law is a legal research guide designed to provide an overview of primary and secondary sources of federal income tax law in print and online. This work thoroughly explores the different sources of primary law, including statutes, regulations, case law, and agency decisions, along with the sources that hold them. Secondary sources,

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Federal Income Tax Law

2010, Legal Education, Legal Research Guides, Taxation admin

A Legal Research Guide
By: Christopher C. Dykes

NEW!

Federal income tax, an important area of the legal field, is intertwined with other areas of law such as domestic law, estate planning, bankruptcy, international law, and criminal law. Even law firms that do not solely focus on this area are finding themselves increasingly involved with tax law. Federal Income Tax Law is a legal research guide designed to provide an overview of primary and secondary sources of federal income tax law in print and online. This work thoroughly explores the different sources of primary law, including statutes, regulations, case law, and agency decisions,

Read More

The Alternative Minimum Tax

2010, Legislative History, Taxation admin

A Legislative History
Edited by: William H. Manz

When first introduced by the Tax Reform Act of 1969, the controversial alternative minimum tax (AMT) only targeted high-income households whose utilization of tax shelters meant that they owed little or no income tax. The Tax Reform Act of 1986, which disallowed many deductions and exemptions, expanded its scope. In recent years, the AMT has come under scrutiny because the failure to index it for inflation has resulted in “bracket creep,” meaning that ever-increasing numbers of taxpayers have become subject to the tax. This three-volume set provides a legislative history of the 2007 and 2008 patches, including various bills introduced on the AMT issue during the 110th Congress and the accompanying congressional debate.

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A Legislative History of the Bush Tax Cut

2010, Legislative History, Taxation admin

The Economic Growth and Tax Relief Reconciliation Act of 2001
Compiled by: William H. Manz

The Economic Growth and Tax Relief Reconciliation Act of 2001 – or the $1.35 billion Bush tax cut – represents the largest tax reduction since the 1980s. The complex legislation included 85 major changes, some which took effective immediately, some that went into effect in 2005, and others that were set for 2010. Its provisions have been controversial, with the legislation criticized for being too costly, too skewed towards the wealthy, and overly complex. Critics also claim that it is premised on unrealistic estimates of future budget surpluses. In fact, similar republican-sponsored tax relief bills containing many similar provisions were vetoed on such grounds by former President Clinton in 1999 and 2000.

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The Regulatory Environment of Chinese Taxation

2010, Chinese Law, Chinese Law Series, Foreign Law, Taxation admin

Second Edition
By: Chaowu Jin

The tax system in China is not one of the most advanced in the world, but it is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing tax system is not always easy to do, this book will provide readers with up-to-date information about Chinese tax from the perspective of a Chinese tax scholar. Jin’s Regulatory Environment of Chinese Taxation, Second Edition provides insight into the system of Chinese taxation. This work includes a brief introduction to evolution and development of the Chinese taxation system and describes the different types of taxes, the categories they fall into, and the structure of Chinese tax law.

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The Alternative Minimum Tax

2010, Legislative History, Taxation admin

A Legislative History
Edited by: William H. Manz

When first introduced by the Tax Reform Act of 1969, the controversial alternative minimum tax (AMT) only targeted high-income households whose utilization of tax shelters meant that they owed little or no income tax. The Tax Reform Act of 1986, which disallowed many deductions and exemptions, expanded its scope. In recent years, the AMT has come under scrutiny because the failure to index it for inflation has resulted in “bracket creep,” meaning that ever-increasing numbers of taxpayers have become subject to the tax. This three-volume set provides a legislative history of the 2007 and 2008 patches, including various bills introduced on the AMT issue during the 110th Congress and the accompanying congressional debate.

Read More

The Regulatory Environment of Chinese Taxation

2010, Chinese Law, Chinese Law Series, Foreign Law, Taxation admin

Second Edition
By: Chaowu Jin

The tax system in China is not one of the most advanced in the world, but it is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing tax system is not always easy to do, this book will provide readers with up-to-date information about Chinese tax from the perspective of a Chinese tax scholar. Jin’s Regulatory Environment of Chinese Taxation, Second Edition provides insight into the system of Chinese taxation. This work includes a brief introduction to the evolution and development of the Chinese taxation system and describes the different types of taxes, the categories they fall into, and the structure of Chinese tax law.

Read More

The Regulatory Environment of Chinese Taxation

2010, Chinese Law, Chinese Law Series, Documentary History of the Legal Aspects of Abortion in the U.S., Foreign Law, Taxation admin

Second Edition
By: Chaowu Jin

The tax system in China is not one of the most advanced in the world, but is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing system is not always easy to do, this book will provide readers up-to-date information about Chinese tax from the perspective of a Chinese tax scholar. Since the first edition of this work was published in 2006, the primary types of tax, including the individual income tax, value added tax, and consumption tax, have undergone substantial changes. This work highlights those changes, as well as changes made to taxes of lesser significance, such as the farmland occupation tax and the urban law use tax.

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The Alternative Minimum Tax:

2010, Legislative History, Taxation admin

A Legislative History
By: William H. Manz

When first introduced by the Tax Reform Act of 1969, the controversial alternative minimum tax (AMT) only targeted high-income households whose utilization of tax shelters meant that they owed little or no income tax. The Tax Reform Act of 1986, which disallowed many deductions and exemptions, expanded its scope. In recent years, the AMT has come under increasing scrutiny because the failure to index it for inflation has resulted in “bracket creep,” meaning that ever-increasing numbers of taxpayers have become subject to the tax. This three-volume set provides a legislative history of the 2007 and 2008 patches, including various bills introduced on the AMT issue during the 110th Congress and the accompanying congressional debate.

Read More