Administration's Change in Federal Policy Regarding the Tax Status of Racially Discriminatory Private Schools PDF Download

Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Discrimination in education
Languages : en
Pages : 712

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Author: William D. Andrews
Publisher: Aspen Publishing
ISBN: 1543821782
Category : Law
Languages : en
Pages : 1150

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Book Description
This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.

Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1124

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Author:
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1072

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Author: Scott Dodson
Publisher: Cambridge University Press
ISBN: 1009033441
Category : Law
Languages : en
Pages : 305

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Book Description
Ruth Bader Ginsburg was a legal icon. In more than four decades as a lawyer, professor, appellate judge, and Associate Justice of the US Supreme Court, Ginsburg influenced the law and society in real and permanent ways. This book chronicles and evaluates the remarkable achievements Ruth Bader Ginsburg made over the last half-century. Including chapters written by prominent court-watchers and leading scholars from law, political science, and history, the book offers diverse perspectives on an array of doctrinal areas and different periods in Ginsburg's career. Together, these perspectives document the impressive legacy of one of the most important figures in modern law. This updated second edition features a new foreword from Supreme Court Justice Stephen G. Breyer and a new introduction from the editor Scott Dodson.

Author: Lisa Schultz Bressman
Publisher: Aspen Publishing
ISBN: 1543815979
Category : Law
Languages : en
Pages : 1325

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The Regulatory State, Third Edition is distinguished by a practical focus on how federal administrative agencies make decisions, how political institutions influence decisions, and how courts review those decisions. With coverage tailored to 1L or upper-level courses on the regulatory state or legislation and regulation, Bressman, Rubin, and Stack use primary source materials drawn from agency rules, adjudicatory orders, and guidance documents to show how lawyers engage agencies. Additionally, this book uses an accessible central example (auto safety) throughout to make the materials cohesive and accessible, and presents legislation with attention to modern developments in the legislative process. The Regulatory State, Third Edition also presents statutory interpretation in useful terms, highlighting the “tools” that courts employ as well as the theories that judges and scholars have offered. New to the Third Edition: Expanded discussion of agency methods of statutory implementation and regulatory interpretation Additional primary source materials Up-to-date examination of political and judicial control of agency action New chapter with a case study of the regulatory process using the main example from the book Professors and students will benefit from: Tools-based approach that highlights the methods of analysis that agencies, courts, and lawyers utilize Use of an accessible central example as a familiar entry point into a complex legal area Primary source materials—agency documents, including notice-and-comment rules, adjudicatory orders, agency guidance, and more Empirical data, normative or theoretical questions, and practical examples

Author: Joseph Crespino
Publisher: Princeton University Press
ISBN: 1400832713
Category : History
Languages : en
Pages : 382

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In the 1960s, Mississippi was the heart of white southern resistance to the civil-rights movement. To many, it was a backward-looking society of racist authoritarianism and violence that was sorely out of step with modern liberal America. White Mississippians, however, had a different vision of themselves and their country, one so persuasive that by 1980 they had become important players in Ronald Reagan's newly ascendant Republican Party. In this ambitious reassessment of racial politics in the deep South, Joseph Crespino reveals how Mississippi leaders strategically accommodated themselves to the demands of civil-rights activists and the federal government seeking to end Jim Crow, and in so doing contributed to a vibrant conservative countermovement. Crespino explains how white Mississippians linked their fight to preserve Jim Crow with other conservative causes--with evangelical Christians worried about liberalism infecting their churches, with cold warriors concerned about the Communist threat, and with parents worried about where and with whom their children were schooled. Crespino reveals important divisions among Mississippi whites, offering the most nuanced portrayal yet of how conservative southerners bridged the gap between the politics of Jim Crow and that of the modern Republican South. This book lends new insight into how white Mississippians gave rise to a broad, popular reaction against modern liberalism that recast American politics in the closing decades of the twentieth century.

Author: Lisa Schultz Bressman
Publisher: Aspen Publishing
ISBN:
Category : Law
Languages : en
Pages : 1111

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Book Description
Distinguished by a practical focus on how federal administrative agencies make decisions and how political institutions influence and courts review those decisions, with coverage tailored to 1L or upper-level courses on the regulatory state or legislation and regulation. Uses primary source materials drawn from agency rules, adjudicatory orders, and guidance documents to show how lawyers engage agencies. Uses an accessible central example (auto safety) throughout to make the materials cohesive and accessible. Presents legislation with attention to modern developments in the legislative process. Presents statutory interpretation in useful terms, highlighting the “tools” that courts employ as well as the theories that judges and scholars have offered. New to the 4th Edition: Significant New Supreme Court decisions, with detailed Notes, on: textual statutory interpretation (Bostock v. Clayton County) the Major Questions Doctrine (West Virginia v. EPA) and the shifting Chevron framework arbitrary and capricious review (FCC v. Prometheus Radio Project) New Presidential and OIRA documents reshaping regulatory review, including: Executive Order on Modernizing Regulatory Review (Exec. Order 14094) Draft Revisions to Circular A-4 on Regulatory Analysis Updated coverage on scientific analysis in agency decision making New treatment of distributional analysis and consideration of equity in agency decision making Benefits for instructors and students: Tools-based approach that highlights the methods of analysis that agencies, courts, and lawyers utilize Use of an accessible central example as a familiar entry point into a complex legal area Primary source materials—agency documents, including notice-and-comment rules, adjudicatory orders, agency guidance, and more Empirical data, normative/theoretical questions, practical examples

Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 44

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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 944

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