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Introduction to Sociology 2e
Unrestricted Use
CC BY
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Introduction to Sociology 2e adheres to the scope and sequence of a typical, one-semester introductory sociology course. It offers comprehensive coverage of core concepts, foundational scholars, and emerging theories, which are supported by a wealth of engaging learning materials. The textbook presents detailed section reviews with rich questions, discussions that help students apply their knowledge, and features that draw learners into the discipline in meaningful ways. The second edition retains the book’s conceptual organization, aligning to most courses, and has been significantly updated to reflect the latest research and provide examples most relevant to today’s students. In order to help instructors transition to the revised version, the 2e changes are described within the preface.

Subject:
Sociology
Material Type:
Full Course
Provider:
Rice University
Provider Set:
OpenStax College
Date Added:
02/01/2012
Personal Finance Workshops
Unrestricted Use
CC BY
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These workshops cover personal finance topics. The participants will learn how to make decisions about home buying vs. renting and financial planning. Workshop discussions will include budgeting, basics of investment fundamentals, and basic economic principles, such as understanding interest, business cycle, and inflation.

Subject:
Business and Communication
Finance
Material Type:
Homework/Assignment
Lecture Notes
Author:
Project IMPACT Nebraska Community College Consortium
Date Added:
01/01/2019
U.S. Federal Income Taxation of Individuals 2017
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation.

Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.

Subject:
Law
Material Type:
Textbook
Provider:
The Center for Computer Assisted Legal Instruction (CALI)
Provider Set:
The eLangdell Bookstore
Author:
Deborah A Geier
Date Added:
10/26/2023