Research Catalog

Details

Description

1. xii, 276 p. : forms; 24 cm.

Series statement

1. J.K. Lasser pro

Uniform title

1. J.K. Lasser pro series.

Subject

1. Divorce settlements > Taxation > United States
2. Close corporations > Valuation > United States
3. Equitable distribution of marital property > United States

Contents

1. Mediation in settling cases and collaborative divorce -- Glossary of common legal/divorce terminology -- Taxation of financial support -- Transfers of property in connection with a divorce, IRC section 1041 -- Special issues in property transfers -- Filing status -- Allocation of itemized deductions -- Allocation of tax-related carryovers -- Allocation of estimated tax payments and tax refunds -- Innocent spouse rules, child care credits, and adoption credits -- The basics in understanding the valuation of the closely-held business --Business valuation approaches -- Market approach -- The cost approach -- Discounts and premiums -- Effect of purchase price, buy-sell agreements, and key-person insurance upon valuation -- Revenue rulings.

Call number

1. JBE 02-1238

Note

1. "Published simultaneously in Canada"--T.p. verso.
2. Includes index.

Author

1. Richman, Bruce L.

Title

1. Guide to tax and financial issues in divorce / Bruce L. Richman.

Imprint

1. New York : J. Wiley, c2002.

Series

1. J.K. Lasser pro
2. J.K. Lasser pro series.

LCCN

1. 2001007528

ISBN

1. 0471098884 (cloth : acid-free paper)

Research call number

1. JBE 02-1238