AuthorJack Zuckerman
This book is desig ned to provide practical help for
family law practitioners and othe r lawyers inter-
ested in improvi ng their understanding of busines s
tax returns. It can be used as a complete intro -
duction to the family law asp ects of business ta x
returns or as a quick reference for lawyers who
want to concentrate on particular areas of busi-
ness ta xation.
A wide variety of com mon business fact patterns
accompanie d by explanation and commentar y
is presented for study and reference. Discussion
of fundamental ta x issues relevant to family law
matters are explored to help lawyer s understand
the import of the gu res shown and statements
made on these retu rns. Explanatory com ments
for similar li ne items in all three ty pes of business
tax return s have been duplicated i n whole or part,
where appropriate, to obviate the nee d for page
ipping from one section to the next.
The implications of d ata relevant to the deter-
mination of disc retionary cash f low and the
evaluation of fair market value are freque ntly ref-
erenced th roughout the book. Examples include
subject matter such as cash basis versus accrual
basis accounti ng, income versus cash ow, and
perquisites. Suggest ions for discovery procedu res
accompany many of the explanator y comments.
The book also ser ves to enhance t he practitioner’s
familiar ity with business and ta x terminology
commonly ari sing in family law matters.

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