State Defined Marital Status: Its Future as an Operative Tax Factor

An Introduction to Subchapter S of the United States Internal Revenue Code

The United States Corporate Alternative Minimum Tax

Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities

Recent Tax Developments in the Taxation of Corporations and Shareholders

Reduce the Impact of the Alternative Minimum Tax

Alternative Minimum Tax (Wg&amp;L Tax Series.)

Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the book’s long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113).The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuit’s opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including §§ 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions.

Fundamentals of Federal Income Taxation (University Casebook Series)

This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2017 edition is notably shorter in length and a fraction of the price of the leading competition.The new volume contains all relevant changes to IRS regulations since 2016 and the inflation-adjusted items for 2017 are included (Revenue Procedure 2016-55).

Selected Sections on United States International Taxation (Selected Statutes)

Receive complimentary lifetime digital access to the eBook with new print purchase.This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage. Detailed sections on the Internal Revenue title and Treasury regulations discuss income taxes, estate and gift taxes, employment taxes, miscellaneous excise taxes, procedure and administration, and the generation-skipping transfer tax. Detailed appendixes and a topical index are also included.The new volume contains all relevant statutory changes made since 2016, including the changes made by United States Appreciation for Olympians and Paralympians Act of 2016 (Pub. L. No. 114-239) and the 21st Century Cures Act (Pub. L. No. 114-255). IRS regulations are updated and the inflation-adjusted items for 2017 are included (Revenue Procedure 2016-55, Revenue Procedure 2016-28, Notice 2016-62, and Notice 2016-79).

Selected Federal Taxation Statutes and Regulations: 2018 with Motro Tax Map (Selected Statutes)

This comprehensive text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate, partnership and business enterprise taxation. It explains all the fundamental concepts and transactions affecting C and S corporations, partnerships and limited liability companies, and includes numerous illustrative examples, self-test questions with answers, sample exams, and a chart with cross-references for each topic to all major corporate and partnership tax casebooks.

Black Letter Outline on Corporate and Partnership Taxation, 7th (Black Letter Outlines)

This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels.  It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.

Black Letter Outline on Partnership Taxation (Black Letter Outlines)

The Tenth Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the Tenth Edition include:Coverage of all significant developments since the last edition, including the impact on choice of business entity of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on noncompensatory options and partnership allocations where interests change during the year; and new proposed regulations on partnership liabilities, § 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain.Reorganized and integrated materials related to compensating the service partner in a new and fully updated self-standing chapter.Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers.Updated discussion of tax policy issues affecting partnerships, including prospects and options for business tax reform and the continuing debate on taxing “carried interests.”A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy.S corporation developments, including temporary Code provisions made permanent; final regulations on the basis of indebtedness of S corporations to their shareholders; and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

Fundamentals of Partnership Taxation (University Casebook Series)

The ninth edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include:Coverage of all significant developments since the last edition, including the impact on corporate-shareholder transactions of the now permanent higher marginal individual tax rates and the 3.8% tax on net investment income tax; final regulations on § 336(e) elections and Type F reorganizations; published rulings on internal corporate restructuring transactions; new legislation blocking tax-free spin-offs of REITs and the IRS’s no-ruling policy on certain other types of cash-rich corporate divisions; and S corporation developments.Updated discussion of the options and prospects for fundamental corporate tax reform, including an overview of issues affecting U.S. multinational corporations.Reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations.Expanded coverage of the § 1202 exclusion for sales of small business stock and compensation issues for S corporation owner-employees.Removal of dated and historical materials and more tightly edited cases.

Fundamentals of Corporate Taxation (University Casebook Series)

Offered as an alternative to the authors’ widely used separate texts on corporate and partnership tax, the Sixth Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations.Important highlights of the Sixth Edition include:Coverage of all significant C corporation and partnership developments since the last edition, including the impact of the now permanent higher marginal individual tax rates and the 3.8% net investment income tax; new legislation blocking tax-free spin-offs of REITs; final regulations on § 336(e) elections, Type F reorganizations, noncompensatory options, and partnership allocations where interests change during the year; and new proposed regulations on § 355 corporate divisions, partnership liabilities, § 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain.Updated and reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations.Integrated materials related to compensating the service partner in a new and fully updated self-standing chapter.Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers.A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy.Updated discussion of business enterprise tax policy issues, including a new overview of issues affecting U.S. multinational corporations, the latest prospects and options for comprehensive tax reform, and the ongoing debate on taxing partnership “carried interests.”A completely updated chapter on S corporations, incorporating temporary Code provisions made permanent and final regulations on the basis of indebtedness of S corporations to their shareholders, and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

Fundamentals of Business Enterprise Taxation (University Casebook Series)

UC Hastings College of the Law was founded in 1878 as the first law department of the University of California, and today is one of the top-rated law schools in the United States. Our alumni span the globe and are among the most respected lawyers, judges and business leaders today. Our faculty are nationally renowned as both teachers and scholars.

UC Hastings College of the Law

Professor Daniel Lathrope's teaching and research focus is taxation.  He received his J.D. degree from Northwestern University School of Law, and his LL.M. in Taxation from New York University School of Law.  Professor Lathrope became a member of the UC Hastings faculty in 1980 and later served as Associate Dean, Academic Dean, and Acting Dean.    

Professor Lathrope is the co–author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax—Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He teaches at the University of San Francisco School of Law and has also taught at UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands.

In his spare time, Professor Lathrope enjoys golf, sitting by a lake, reading, fantasy football, and watching water polo. 

Courses taught: U.S. Taxation of Foreign Transactions and Investment

Daniel Lathrope