Background
Fleming, Joseph Clifton was born on July 24, 1942 in Atlanta. Son of Joseph Clifton Senior and Claudia Leola (Duncan) Fleming.
(In this well-rounded and student-friendly casebook, theor...)
In this well-rounded and student-friendly casebook, theory and policy discussions are threaded throughout the text material, which provides the basis for dealing with the problems and questions that now appear at the end of the section or subsection to which they relate. This Fourth Edition maintains the overall approach and feel of the Third Edition. It also: • remains problem oriented; • begins with an overview laying out the tax system's basic features and introducing students to fundamental principles and policies; • continues to address the differences between income and consumption taxation early in the book so that students can follow this theme throughout; • discusses the competing views of a normative income tax base: the Schanz-Haig-Simons approach and ability-to-pay realization approach; • provides broad coverage of the federal income tax as it exists and does so in a coherent, structure-based way that facilitates student learning; and • converts many of the questions from the Third Edition into notes and problems that are easier to engage, and simplifies the examples.
http://www.amazon.com/gp/product/1422493385/?tag=2022091-20
(In this well-rounded and student-friendly casebook, theor...)
In this well-rounded and student-friendly casebook, theory and policy discussions are threaded throughout the text material, which provides the basis for dealing with the problems and questions that now appear at the end of the section or subsection to which they relate. The Third Edition is not merely an update of the Second Edition; it is a complete rewrite. To make Federal Income Tax: Doctrine, Structure, and Policy accessible to students and to facilitate understanding, the text has been revised in the following ways: • Part I is now devoted to setting out the basic structures of income taxation and consumption taxation and uses tax policy tools to explore those differences. The move toward consumption taxation is one of the prime tax policy debates today, and the tension and intersection problems created by these two paradigms in the current Internal Revenue Code are important topics to explore with students. The basic differences between these two tax paradigms are then woven in throughout the book, where relevant. • There is a new chapter on Credit Purchases and Sales as well as a new chapter on the treatment of reimbursements for losses and expenses. • Many examples are provided to illustrate statements of law. • Difficult concepts are revisited several times in different contexts. • Problems begin simply and progress in complexity. They require students to read closely and apply the Code, Treasury Regulations, cases, and rulings. Many problems involve transactions that are common or of likely interest to law students.
http://www.amazon.com/gp/product/0820560006/?tag=2022091-20
Fleming, Joseph Clifton was born on July 24, 1942 in Atlanta. Son of Joseph Clifton Senior and Claudia Leola (Duncan) Fleming.
Bachelor of Science, Brigham Young U., 1964; Juris Doctor, George Washington University, 1967.
Associate, Bogle & Gates, Seattle, 1967-1973; associate professor Law School, University of Puget Sound, Tacoma, 1973-1974; associate professor Law School, Brigham Young U., Provo, Utah., 1974-1976; professor Law school, Brigham Young U., Provo, Utah., 1976-1998; associate dean Law School, Brigham Young U., Provo, Utah., since 1986; Ernest L. Wilkinson professor Law School, Brigham Young U., Provo, since 1998; Fulbright professor faculty law, University Nairobi, Kenya, 1977-1978; professor in residence Office of Chief Counsel, Internal Revenue Service, Washington, 1985-1986. Visiting professor U. Queensland, Brisbane, Australia, 1997.
(In this well-rounded and student-friendly casebook, theor...)
(In this well-rounded and student-friendly casebook, theor...)
Bishop Church of Jesus Christ of Latter- Day Saints (Mormons), Orem, Utah, 1981-1985. Member American Bar Association (subcommittee chair tax section corporation tax committee 1979-1983, chair tax section commission on teaching taxation 1992-1994), American Law Institute (tax advisory group 1988-1994, 98-).
Married Linda Wightman, May 27, 1964. Children: Allison, Erin, Anne, Matthew Clifton, Stephen Joseph, Michael Grant.