Preface

• Author: Jack Zuckerman
• Pages: ix-ix

PREFACE

ix

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.