Estate and Gift Tax Digest, 4th ed.Estate & Gift Tax Digest, by John Catherall and Daniel E. Feld (WG&L, 4th ed., 2000), provides references to important Federal estate, gift and generation skipping generation skipping adj., adv. referring to gifts made through trusts by a grandparent to a grandchild, skipping one's child (the grandchild's parent). Originally intended to avoid or defer federal gift or estate taxes if paid through a "generation skipping trust," tax cases and rulings rendered after 1975. Significant Federal court decisions and IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. rulings have been carefully edited, to present concise and easily understandable abstracts of complex cases. The book summarizes the facts, gives the holding and states the name of the case or haling and the volume and page number of the law reporters in which the full text of the decision or ruling is printed. This reference is updated semiannually. Over 2,000 pages; $230. Contact (800) 950-1216; www.riahome.com. Philip R. Fink, J.D., CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Professor of Taxation University of Toledo National recognition In its 125-year history UT has garnered several national accolades. The University’s programs, faculty and facilities have been highlighted in the media, including Toledo, OH |
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