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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1994. The length of the article is 976 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A donor that gave his stockbroker irrevocable instructions to make 20 $10,000 gifts for him but died before the gifts could be transferred was not able to avoid the inclusion of the $200,000 in his estate, according to the Tax Court. For a gift to be effective, there must be intent, delivery and acceptance. The estate argued that the stockbroker was a trustee of the donees and delivery of the instruction letter constituted delivery of the gifts. The court disagreed by characterizing the stockbroker as an agent for the donor, and the gifts failed to meet the delivery requirement.

Citation Details
Title: Gifts through stockbroker are included in donor's estate.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: April 1, 1994
Publisher: American Institute of CPA's
Volume: 25Issue: n4Page: 223(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1997. The length of the article is 1008 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The US Tax Court held in Estate of Smith that an IRC section 1341(a) income tax benefit received was includible in the decedent's gross estate. The benefit was includible, even though the repayment amount was contingent on the date of death, and, in turn, a section 2053(a)(3) deduction caused a reduction in the gross estate. The section 2053(a)(3) deduction was limited to the amount actually paid, not the amount of the claim.

Citation Details
Title: Sec. 1341(a) income tax benefit is includible in the gross estate. (Internal Revenue Code section 1341(a))
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1997
Publisher: American Institute of CPA's
Volume: 28Issue: n10Page: 624(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1997. The length of the article is 738 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A surviving spouse's estate cannot be taxed under the equitable recoupment doctrine when the first spouse's estate escaped tax incorrectly but could not be taxed due to the statute of limitations. The upshot of this 1997 Ninth Circuit ruling in the Parker case is to prevent timely claims from being used to offset tax collections barred by the statute of limitations. Equitable recoupment, created in the 1935 Bull case, allows both taxpayers and the IRS to use a limitations defense in a related timely transaction.

Citation Details
Title: Ninth Circuit rejects SOL exception. (statute of limitations)
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1997
Publisher: American Institute of CPA's
Volume: 28Issue: n8Page: 491(2)

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 2000. The length of the article is 1033 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Fifth Circuit values estate tax claim on date of death.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 2000
Publisher: American Institute of CPA's
Volume: 31Issue: 5Page: 294

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 2000. The length of the article is 1342 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tax Court applies sec. 1041 nonrecognition provisions to stock redemption.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 2000
Publisher: American Institute of CPA's
Volume: 31Issue: 6Page: 400

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Makers of nondurable goods should focus on keeping customers'--not just retailers'--shelves fully stocked. ... Read more

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1993. The length of the article is 857 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: CPAs should be aware that payments received by clients in job stress or wrongful death suits may be excludible from income. The reason for such payments should be clearly stated to avoid the cost of litigation. Employers should consider making smaller payments over time when settling tort-type suits since these payments may be excludible.

Citation Details
Title: Payment for suicide allegedly caused by job stress is excludible.
Author: Peter C. Barton
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1993
Publisher: American Institute of CPA's
Volume: 24Issue: n6Page: 373(2)

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Chapters: Church of England Churches in Lincolnshire, St Botolph's Church, Boston, St Peter's Church, Barton-Upon-Humber, Grimsby Parish Church, Bourne Abbey, St. James Church, Louth, Minster Church of St. Mary, Stow-In-Lindsey, Lincolnshire, Brookenby Church, St. Wulfram's Church, Grantham, St. Wilfrid's Church, Alford, Temple Bruer, Crowland Abbey, St. Helen's Church, Brant Broughton, St Mary's Church, Stamford, St Martin's Church, Stamford, Saint Guthlac's Church, Market Deeping, All Saints' Church, Stamford, List of Churches in Lincolnshire, Bardney Abbey, St Leonard's Without, Holy Rood Catholic Church. Source: Wikipedia. Pages: 76. Not illustrated. Free updates online. Purchase includes a free trial membership in the publisher's book club where you can select from more than a million books without charge. Excerpt: St. Botolph's Church is a parish church in the Church of England in Boston, Lincolnshire. It is famous for its extraordinarily tall tower, known as the Boston Stump. The church is one of the largest parish churches in England, and it has the fourteenth highest church tower in England. The tower is approximately 272 feet (83 m) high. It can be seen for miles around, its prominence accentuated by the flat surrounding countryside known as The Fens. On a clear day, it can be seen from East Anglia on the other side of The Wash. The nickname, The Stump or Boston Stump, is often used affectionately as a reference to the whole church building or for the parish community housed by it. Their formal names are, of course, used where appropriate. The name "Boston" evolved from "Botolph's Town". Early English legends have created the belief that the church was built on the site of a monastery founded by Botolph in 654, but with the main source of this being the Anglo Saxon Chronicle, this is heavily disputed. Modern historians believe it much more likely that Botolph's monastery was located at Iken in Suffolk. What is beyon...More: http://booksllc.net/?id=98643 ... Read more

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High Quality Content by WIKIPEDIA articles! High Quality Content by WIKIPEDIA articles! St Peter's Church is the former parish church of Barton-upon-Humber in North Lincolnshire, England. It is one of the best known Anglo-Saxon buildings, in part due to its role in Thomas Rickman's identification of the style. It has been subject to major excavations, which are the most comprehensive for any parish church in Britain. It is now run by English Heritage and houses an exhibition exploring its history. The church lies immediately east of the remains of a near circular enclosure which contained a hall. This is, on average, 820 feet in diameter and was originally surrounded by a ditch and timber palisade known to date to before 900. ... Read more

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Chapters: St Peter's Church, Barton-Upon-Humber. Source: Wikipedia. Pages: 59. Not illustrated. Free updates online. Purchase includes a free trial membership in the publisher's book club where you can select from more than a million books without charge. Excerpt: St Peter's Church, Barton-upon-Humber -The church lies immediately east of the remains of a near circular enclosure which contained a hall. This is, on average, 820 feet in diameter and was originally surrounded by a ditch and timber palisade known to date to before 900. An early pagan Saxon cemetery, believed to be linked with this enclosure and dated to the first half of the seventh century, was discovered at Castledyke, south of the church, and was used to bury high-status individuals. In 669, Saint Chad founded a monastery in neighbouring Barrow-upon-Humber. An Anglo-Saxon charter dated 971 suggests that Barton became a grange attached to this monastery. The earliest graves on the site of the church date from the ninth century, around one hundred years after the southerly cemetery was abandoned. At this stage, it appears to have been reserved for burials associated with the hall and there may have been an associated chapel, although no trace of this remains. This was Barton's first Christian cemetery. View from the tower to the baptisteryThe dating of the church is somewhat controversial. English Heritage date the baptistery to the ninth century and the tower nave to the tenth century. Some other sources give a slightly later date, between 970 and 1030. In particular, it is uncertain whether the baptistery does predate the tower or if the two are contemporary. Around the date of construction the ditch to the east was infilled, allowing level access between the hall and the church. Unusually, graves disturbed by the laying of foundations were carefully relocated. The tower shows typical features of Saxon architecture: walls of rendered rubble, with decorativ...More: http://booksllc.net/?id=25181305 ... Read more

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Chapters: St Peter's Church, Barton-Upon-Humber. Source: Wikipedia. Pages: 68. Not illustrated. Free updates online. Purchase includes a free trial membership in the publisher's book club where you can select from more than a million books without charge. Excerpt: St Peter's Church, Barton-upon-Humber -The church lies immediately east of the remains of a near circular enclosure which contained a hall. This is, on average, 820 feet in diameter and was originally surrounded by a ditch and timber palisade known to date to before 900. An early pagan Saxon cemetery, believed to be linked with this enclosure and dated to the first half of the seventh century, was discovered at Castledyke, south of the church, and was used to bury high-status individuals. In 669, Saint Chad founded a monastery in neighbouring Barrow-upon-Humber. An Anglo-Saxon charter dated 971 suggests that Barton became a grange attached to this monastery. The earliest graves on the site of the church date from the ninth century, around one hundred years after the southerly cemetery was abandoned. At this stage, it appears to have been reserved for burials associated with the hall and there may have been an associated chapel, although no trace of this remains. This was Barton's first Christian cemetery. View from the tower to the baptisteryThe dating of the church is somewhat controversial. English Heritage date the baptistery to the ninth century and the tower nave to the tenth century. Some other sources give a slightly later date, between 970 and 1030. In particular, it is uncertain whether the baptistery does predate the tower or if the two are contemporary. Around the date of construction the ditch to the east was infilled, allowing level access between the hall and the church. Unusually, graves disturbed by the laying of foundations were carefully relocated. The tower shows typical features of Saxon architecture: walls of rendered rubble, with decorativ...More: http://booksllc.net/?id=25181305 ... Read more

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Purchase includes free access to book updates online and a free trial membership in the publisher's book club where you can select from more than a million books without charge. Chapters: Church of St Mary the Blessed Virgin, Sompting, St Peter's Church, Barton-Upon-Humber, Monkwearmouth-Jarrow Abbey, St Mary in Castro, Dover, All Saints' Church, Earls Barton, St Michael at the North Gate, St Martin's Church, Canterbury, All Saints' Church, Brixworth, St Mary's Priory Church, Deerhurst, Escomb Church, St Bene't's Church, Church of St Peter-On-The-Wall, Bradwell-On-Sea, St Laurence's Church, Bradford-On-Avon, St Gregory's Minster, Odda's Chapel, All Saints' Church, Wing. Excerpt:All Saints' Church, Brixworth, showing Anglo-Saxon work and spire All Saints' Church, Brixworth, showing Anglo-Saxon work Reconstructed basilican plan of Brixworth church All Saints' Church, Brixworth , is an outstanding example of early Anglo-Saxon architecture located in central England, and has been called: 'perhaps the most imposing architectural memorial of the 7th century yet surviving north of the Alps' . It is the largest English church which remains substantially as it was in the Anglo-Saxon period. History Brixworth is mentioned in the Peterborough Chronicle as being a monastery founded when Sexwulf became bishop of Mercia , before the death of King Wulfhere in 675AD. Many elements from the original building remain visible, although there are later additions, notably the tower, from further periods of building in the 10th, 13th and 19th centuries. The older building contains features typically found in architecture of a later period, for example an ambulatory . Now it is a parish church and a Grade I listed building . Roman architecture can be considered the precedent for early Christian church building; hence the term 'Romanesque '. The church design resembled the form of an Early Christian basilica , but with piers instead of columns . What remains of the original building is... ... Read more

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Chapters: Bolingbroke Castle, St Peter's Church, Barton-Upon-Humber, Thornton Abbey, Lincoln Medieval Bishop's Palace, Gainsborough Old Hall, Gainsthorpe, Sibsey Trader Mill, Tattershall College. Source: Wikipedia. Pages: 28. Not illustrated. Free updates online. Purchase includes a free trial membership in the publisher's book club where you can select from more than a million books without charge. Excerpt: St Peter's Church, Barton-upon-Humber -The church lies immediately east of the remains of a near circular enclosure which contained a hall. This is, on average, 820 feet in diameter and was originally surrounded by a ditch and timber palisade known to date to before 900. An early pagan Saxon cemetery, believed to be linked with this enclosure and dated to the first half of the seventh century, was discovered at Castledyke, south of the church, and was used to bury high-status individuals. In 669, Saint Chad founded a monastery in neighbouring Barrow-upon-Humber. An Anglo-Saxon charter dated 971 suggests that Barton became a grange attached to this monastery. The earliest graves on the site of the church date from the ninth century, around one hundred years after the southerly cemetery was abandoned. At this stage, it appears to have been reserved for burials associated with the hall and there may have been an associated chapel, although no trace of this remains. This was Barton's first Christian cemetery. View from the tower to the baptisteryThe dating of the church is somewhat controversial. English Heritage date the baptistery to the ninth century and the tower nave to the tenth century. Some other sources give a slightly later date, between 970 and 1030. In particular, it is uncertain whether the baptistery does predate the tower or if the two are contemporary. Around the date of construction the ditch to the east was infilled, allowing level access between the hall and the church. Unusually, graves disturbed by t...More: http://booksllc.net/?id=25181305 ... Read more

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This casebook provides detailed information on legal aspects food and drug law. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases. ... Read more

Customer Reviews (3)

It's a Law Book!
Those in Law:
As good as other casebooks. Lengthy (details) and never highlight "important" stuff . What is not important?
Skipping the fine prints is never a good idea. 1700 pages is pretty routine.
4-star because I can't say it's the best. It is the best FDCA case book I have so far (not planning to read another).

Those in pharma/chemical/biopharma....:
To use this 4.5 kg book to understand cGMP, NDA etc is probably impractical, if you need those info for "practical" reasons.
Why would you want to know FDA started from a small office? Or, what the "Congress" wanted or intended, like 20 years ago?
If your questions are "how do I get this done", "what should I/shouldn't I do"there are those 300-pages A5 sized book that encapsulate all topics. Those books would high light the landmark cases and explain concisely what thou must/must not.
The FDA website provides plenty of up to date info.

However, reading this Food and Drug Law would give you a whole picture of FDA and FDCA; and the frequency of you saying "what? That's ridiculous" would be reduced. Sometimes people tell that they've found a loop hole, not knowing that each word is clearly defined.

If you are taking a class for regulatory purpose and hence using this book, get a 300-page all-you-need-to-know book and note the cases that are mentioned - those are usually the landmark cases. Pay attention to the ramifications and the arguments.
Those in regulatory should get one. It will reduce the chances of a company getting a warning letter.

Too much info
Like Chris C, i found the book waaay too wrapped up in the history.And hard to read.The writing on the page just doesn't convey knowledge well.You will read through a LOT of info, and then read over the 2 most critical/important points without realizing their significance at all, because they are not highlighted by the authors.You will get 50-page assignments for class (yes, the text is smaller and the pages are bigger than a normal textbook), which was freakin 50 pages because the book is sooo tedious and throws out the critical bits of information here and there scattered.

This is not just a textbook. It is a tome of Hutt's knowledge.Knowledge you'll wish your glazed eyes never had to be dragged over.

Manipulative.
Dear Food and Drug Law textbook,

We've had so many good times, but our history is no excuse for these mind games: you constantly tease me with some hot FDA action that never seems to go anywhere. It's always the same: first you show a little leg and whisper something dirty about a cGMP proposal from 1976. You throw yourself at me with some sexytalk about each FDA proposal on the subject for the next 20 years. By the time I'm really getting into it, you quickly tell me that the FDA completely gave up on all these proposals in 2007 and rush out my door.

Why do you play these games with my heart, Food and Drug Law textbook?I spend nearly every night with you, in hopes that you'll explain yourself. But you keep torturing me, for nearly 1000 of your 1700 pages. All I want to know is why all these 20-page descriptions of ancient FDA actions are important IF THEY NEVER BECAME FDA POLICY. But you will not share your innermost secrets, and I'm left to weep on my pillow each night.

Oh, you probably think it's real fun to lead guys on, knowing that they'll keep coming back to take endless notes that mean nothing in the end. Well I cannot live like this: I must know why all these 20-page accounts of pointless FDA actions matter. Let me in -- I want to be a part of your life. If not, I will give up on trying to decipher the meaning behind the endless, cryptic accounts of your agency. They always seem to go no where, much like us.

Frustrated,
C ... Read more

Product Description
This digital document is an article from Scandinavian Studies, published by Society for the Advancement of Scandinavian Study on December 22, 2004. The length of the article is 847 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Peter Fjagesund and Ruth A. Symes. The Northern Utopia: British Perceptions of Norway in the Nineteenth Century.(Book Review)
Author: H. Arnold Barton
Publication: Scandinavian Studies (Refereed)
Date: December 22, 2004
Publisher: Society for the Advancement of Scandinavian Study
Volume: 76Issue: 4Page: 555(3)

Article Type: Book Review

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