February 17, 2017 Events & Promotions

Featured Publications: New Year, New Releases!

Update Your Tax Law Library with These New Editions

The Supreme Court's Federal Tax Jurisprudence, Second Edition

In this substantially revised edition of The Supreme Court’s Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding.

Mr. Cummings 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. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings 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.

Product Code: 5470817 | ISBN: 978-1-63425-582-0
List Price: $155 | Section Member Price: $125


The Sales & Use Tax Deskbook, 29th Edition, 2015-2016

Designed for in-house tax professionals, attorneys,and accountants, the Sales & Use Tax Deskbook, 29th Edition (2016) compiles information about sales and use taxes from every state that imposes them. Not only does the Deskbook set out the key principles and positions in each state (with citations to pertinent statutes, regulations, and case law), it also contains important interpretive information—gleaned from rulings, bulletins, and other local lore—that is often impossible for out-of-state practitioners to find. The Sales & Use Tax Deskbook draws from the long-term contributions and expertise of almost 100 members of the Tax Section’s State and Local Taxes Committee. Companion CD-ROM and PDF included.

Product Code: 5470815 | ISBN: 978-1-63425-588-2
List Price: $285 | Section Member Price: $225


The Property Tax Deskbook, 21st edition, 2015-2016

Property tax is continually evolving, with legislative and administrative changes affecting exemptions, valuation standards, assessment methods, and appeal procedures. The Property Tax Deskbook is comprehensive guide which provides taxpayers and tax practitioners with an essential, reliable, annually updated compendium of information about the property tax in all 50 states and the District of Columbia. Modeled after the Sales & Use Tax Deskbook, each chapter identifies the most important principles and processes in that state to help guide the taxpayer and tax practitioner. Companion CD-ROM and PDF included.

Product Code: 5470816 | ISBN: 978-1-63425-586-8
List Price: $285 | Section Member Price: $225