{"title":"Leandra Lederman","description":null,"products":[{"product_id":"tax-controversies-book-leandra-lederman-9781531004200","title":"Tax Controversies","description":"\u003cp\u003e\u003cstrong\u003eTo view or download the 2023 Supplement to this book, click here.\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThis casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. \u003cem\u003eTax Controversies: Practice and Procedure\u003c\/em\u003e begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. Two chapters focus on tax research and representing tax clients, and another chapter addresses ethics issues in tax cases. An underlying theme--the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book.\u003cbr\u003e - Suitable for J.D. or LL.M. students, or for use in a tax clinic.\u003cbr\u003e - Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems.\u003cbr\u003e - Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course.\u003cbr\u003e - This edition is thoroughly updated to reflect developments in the law since the previous edition.\u003cbr\u003e - Separate Documents Volume, \u003cem\u003eTax Controversies: Statutes, Regulations, and Other Materials\u003c\/em\u003e, is also available.\u003c\/p\u003e","brand":"WoB","offers":[{"title":"US \/ WELL_READ \/ SBYB","offer_id":50004935278865,"sku":"CIN1531004202A","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":50829206389009,"sku":"CIN1531004202G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":67604478066961,"sku":"CIN1531004202VG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1531004202.jpg?v=1751022182"},{"product_id":"tax-controversies-document-supplement-book-leandra-lederman-9780769847450","title":"Tax Controversies Document Supplement","description":"\u003cp\u003eThis serves as a document supplement to the third edition of Tax Controversies: Practice and Procedure.\u003c\/p\u003e","brand":"WoB","offers":[{"title":"US \/ LIKE_NEW \/ SBYB","offer_id":50366153851153,"sku":"CIN0769847455LN","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/0769847455.jpg?v=1750817856"},{"product_id":"understanding-corporate-taxation-book-leandra-lederman-9781422474433","title":"Understanding Corporate Taxation","description":null,"brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50468170170641,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":50468172431633,"sku":"CIN1422474437G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ WELL_READ \/ SBYB","offer_id":51695673311505,"sku":"CIN1422474437A","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1422474437.jpg?v=1750987540"},{"product_id":"tax-controversies-book-leandra-lederman-9781422422632","title":"Tax Controversies","description":"\u003cp\u003e\u003cstrong\u003eTo access the 2015-16 Supplement to this text, click here. To access the 2016 Letter Update to the Supplement, click here.\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThis casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eSuitable for J.D. or LL.M. students, or for use in a tax clinic.\u003c\/li\u003e \u003cli\u003eThis edition contains new chapters on summons enforcement, the U.S. Tax Court, the collection due process procedures, innocent spouse relief, and ethics issues.\u003c\/li\u003e \u003cli\u003eEach casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems.\u003c\/li\u003e \u003cli\u003eTeacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course.\u003c\/li\u003e \u003cli\u003eSeparate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.\u003c\/li\u003e \u003c\/ul\u003e","brand":"WoB","offers":[{"title":"- \/ - \/ -","offer_id":50940965880081,"sku":"","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ GOOD \/ SBYB","offer_id":50940966371601,"sku":"CIN1422422631G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":54713998410001,"sku":"CIN1422422631VG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1422422631.jpg?v=1750955118"},{"product_id":"understanding-corporate-taxation-book-leandra-lederman-9781531018030","title":"Understanding Corporate Taxation","description":"\u003cp\u003eThis clearly written treatise is designed to make the complex subject of corporate taxation very accessible. It uses straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding, and the fourth edition is fully updated for the 2017 tax changes and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.\u003c\/p\u003e \u003cp\u003eThe book starts with an introductory chapter that discusses the choice of business form; details the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); introduces the Qualified Business Income deduction; and discusses the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation.\u003c\/p\u003e \u003cp\u003eThe next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with liquidation of the corporation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. That chapter also discusses the Qualified Business Income deduction in detail, including several examples.\u003c\/p\u003e","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":52500325531921,"sku":"CIN1531018033G","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781531018030.jpg?v=1760133350"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-leandra-lederman.oembed","provider":"World of Books ","version":"1.0","type":"link"}