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Federal Taxation of Income, Estates and Gifts, vol. 2, 2d ed.

Federal Taxation of Income, Estates and Gifts, Volume Two

This comprehensive tax library covers virtually every aspect of the taxation of individuals, partnerships, corporations, and other entities, as well as estate, gift, and generation-skipping transfer taxation. The newly revised Volume Two contains a substantial amount of new and updated information and discusses important judicial and administrative developments. It also incorporates recent legislation, including the Technical and Miscellaneous Revenue Act of 1988, the Revenue Act of 1987, and the Tax Reform Act of 1986. One example of this major revision can be found in the section entitled "Deferred Compensation," which has been substantially expanded to include an up-to-date and in-depth discussion of qualified retirement plans. An entirely new section entitled "Time Value of Money" examines in detail the federal tax treatment of interest in various important situations, covering key topics such as original issue discount, imputation of interest in sales and exchanges of property under Sections 483 and 1274, below-market loans under Section 7872, and miscellaneous time value of money rules.
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Publication:The National Public Accountant
Article Type:Book Review
Date:Apr 1, 1990
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