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ISBN: 0314144072Издательство: West Group Publishing
Год издания: 2003
Book DescriptionWritten by four authors with nearly sixty years of combined experience teaching, and practicing in the area, this text allows for a comprehensive, in-depth study of an important but previously neglected area of tax jurisprudence. Using a modular approach suggested by scholars from around the country, the text is divided into six stand-alone parts that are nevertheless connected by transitional threads. The modular organization allows instructors to tailor the order of presentation to their own pedagogical style without sacrificing the book?s substantive detail. Each part is divided into chapters that incorporate concise summaries of relevant law, cases, legislative materials, administrative rulings, questions and planning activities.Part I explores the exempt purpose requirement in five different chapters each devoted to the more common charities ? charity in general, religion, education, science, and health care and public interest law. In addition, Part I...