The Ethics of Tax Lawyering (Record no. 38408)
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fixed length control field | 02692nam a2200361 i 4500 |
001 - CONTROL NUMBER | |
control field | OTLid0000119 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | MnU |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20241120064008.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
fixed length control field | m o d s |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
fixed length control field | cr |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 180907s2013 mnu o 0 0 eng d |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | MnU |
Language of cataloging | eng |
Transcribing agency | MnU |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | KF385.A4 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Hatfield, Michael |
Relator term | author |
245 04 - TITLE STATEMENT | |
Title | The Ethics of Tax Lawyering |
Statement of responsibility, etc | Michael Hatfield |
250 ## - EDITION STATEMENT | |
Edition statement | Third Edition |
264 #2 - | |
-- | Minneapolis, MN |
-- | Open Textbook Library |
264 #1 - | |
-- | [Place of publication not identified] |
-- | CALI's eLangdell® Press |
-- | [2013] |
264 #4 - | |
-- | ©2013. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 1 online resource |
336 ## - | |
-- | text |
-- | txt |
-- | rdacontent |
337 ## - | |
-- | computer |
-- | c |
-- | rdamedia |
338 ## - | |
-- | online resource |
-- | cr |
-- | rdacarrier |
490 0# - SERIES STATEMENT | |
Series statement | Open textbook library. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | 1. Introducing Legal Ethics for Tax Lawyers -- 1.1 Ethics for Lawyers -- 1.2 The Duty to the Tax System -- 1.3 Sharing the Profession with Non-Lawyers -- 2. Regulating Tax Lawyering -- 2.1 Regulating Tax Lawyering through the IRC -- 2.2 Regulating Tax Lawyering through Circular 230 -- 2.3 Regulating Tax Lawyering through Malpractice Standards -- 3. Ethical Problems for Tax Lawyers -- 3.1 Tax Opinion and Tax Shelters -- 3.2 Mistakes -- 3.3 Working with IRS Lawyers and Other Employees |
520 0# - SUMMARY, ETC. | |
Summary, etc | This chapter's objective is to raise interesting tax ethics issues in practical contexts. There are 43 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts). These Teaching Notes flesh out the notes and questions, summarize the cases, and provide additional information and suggestions for readings. Of course, the ultimate test for casebook materials lies in student interaction based on the materials, so I assigned the materials to my students, and, taking their reaction into account, I have made suggestions below as to materials to eliminate or emphasize in customizing for your own class. Faculty materials also available: In addition to the free, open learning materials for students listed above, this eLangdell chapter includes a teacher's manual. Faculty and staff at CALI member schools can access this and other faculty-only materials by logging in to eLangdell with their cali.org username and password. Contact CALI if you have questions. |
542 1# - | |
-- | Attribution-NonCommercial-ShareAlike |
546 ## - LANGUAGE NOTE | |
Language note | In English. |
588 0# - | |
-- | Description based on print resource |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Law |
Form subdivision | Textbooks |
Geographic subdivision | United States |
710 2# - ADDED ENTRY--CORPORATE NAME | |
Corporate name or jurisdiction name as entry element | Open Textbook Library |
Relator term | distributor |
856 40 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://open.umn.edu/opentextbooks/textbooks/119">https://open.umn.edu/opentextbooks/textbooks/119</a> |
Public note | Access online version |
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