Book details

Book description

Complex tax rules are written in everyday language and presented in topic-specific sections.  Tax rules and concepts are broken down into key components and explained with accuracy and detail, making this resource simple enough for new agents, and comprehensive enough to be valuable to more experienced professionals. 

Tools & Techniques of Income Tax Planning covers the latest trends in capital gains, entity choice, and retirement planning.  Find the tools and techniques you need for successful income tax planning:

• Deductions
• Tax compliance
• Accounting methods
• Conversion of income
• Stock option planning
• Charitable planning
• And more!

New in the 3rd Edition:

• Charitable property donations
• IRA charitable rollovers
• Changes in capital gains tax
• New IRC provisions regarding AMT credits
• Investments in hedge funds and the passive activity rules
• IRS considerations in classifying passive activity