Taxation Law Books
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everything you ever wanted to know about living trustsReview Date: 2007-12-01
Still the best book I have seen on the subjectReview Date: 2007-11-13
The Living TrustReview Date: 2007-05-15
Disorganized, repetitive and much too long. Review Date: 2007-08-23
The Living Trust: The failproof way to pass along your estate to heirsReview Date: 2006-11-10

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A Good Start to Looking OffshoreReview Date: 2007-03-21
Pretty good book for newbiesReview Date: 2004-11-25
The book needs to be read in light of recent revisions to the Patriot Act and new currency transfer reporting requirements. Don't even think of going offshore if your goal is to try to hide money from Uncle Sam, since if your particular plan fails it will probably end up being felony tax evasion.
Dangerous Advice that could get you in trouble...Review Date: 2005-03-23
There is no legal way of avoiding US Taxes through offshore banks, offshore trusts, or numbered accounts. These things are only good for:
1.) Asset protection
2.) Diversifying investments/access to greater variety of investments
and that's it. Be wary of advice in books like this one if you are using them to avoid taxes.
If you don't like paying high taxes, give up your residency, hand in your passport and get citizenship in a country with lower taxes.
An O.K. bookReview Date: 2007-01-21
Don't read at your perilReview Date: 2004-12-24
On the one hand, if your interest is learning about the realities of offshore banking and tax reporting for U.S. citizens, etc., the you will find this a good starter guide. It's also chock full of interesting stories based on Mr. Cornez's personal experiences in the offshore havens.

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Some useful informationReview Date: 2007-04-25
For readers who are uneducated in the history of opinions on taxes, Graetz and Shapiro thoroughly describe the evolution of progressive taxation. While not clearly defined in the book, progressive taxation can be explained as a tax that increases as a person's income increases. They describe the shift of opinion on the estate tax when the Republicans made estate tax reform part of their "Contract with America." (Graetz and Shapiro, 15) By using rhetorical frames and spins, pro-repeal groups were able to effectively present the estate tax not as a tax only affecting 2.4% of the wealthy, but as a "death" tax that could potentially "punish" family businesses and farmers by double-taxing their hard earned money. In other words, the authors show how the pro-repealists were successful in presenting the tax in a way that best supported their cause. The authors do a good job showing how much influence organized interest groups can have on government decisions. While the repeal of the estate tax might not necessarily have been a practical crusade, it was a passionate one that eventually won out against the greater good of society and economy, in the opinion of the authors. By putting direct pressure on members of the legislature, pro-repeal groups built a coalition including large numbers of business owners, gays, and the working class, thus encouraging politicians that it would be beneficial to represent and support their cause. With a few wealthy elites being represented by large groups of non-estate tax payers, effective lobbying became the force behind the tax repeal. While the estate tax may have actually benefited some people who worked for its repeal, a pluralistic system prevailed and ended up benefiting the few elites who represented only a fraction of the masses. For an ordinary reader or college student who is unaware of how effective lobbying can be in enhancing American democracy, the authors do a great job portraying the process.
The authors also do a good job providing simple facts on the tax, such as its ability to tax the deceased estate up to 55% and the subsequent $24 billion in government revenue. While they covered some of the services and people who benefit from the tax, they could have been more specific in displaying the direct economic benefits of keeping the estate tax around. If the authors favor the tax, which seems to be the bias throughout the book, why do they not put more effort into displaying its benefits? Despite this lack of information, the authors do a good job explaining the basic components of the tax for readers unknowledgeable on the subject.
When writing about such a widely debated topic, the authors would have benefited by being more cautious in displaying their bias towards keeping the tax around. It tends to distract from their entire argument. From the very beginning, they describe the pro-repeal group's goals as being ones of "conviction and anger" in place of "practicality" (Graetz and Shapiro, 23). While this might be true, blatantly stating their bias against the pro-repeal argument is a good way of losing the reader's trust. Instead of making readers cope with the bias, the author's argument would have been stronger if they would have merely shown the impracticality of the pro-repealists.
The authors also include much un-needed information in the book that tends to get repetitive and boring. Describing all characters by their eye color or ability to cook tends to lose its appeal by the sixteenth chapter when the authors describe Bob Johnson and the paintings covering his walls and his casual way of dressing in black pants and a black polo sweater. Is all this information necessary?
Overall, the book provides good background details on the estate tax and displays the ability of interest groups to change the American government. Graetz and Shapiro successfully provide readers with an educating, enjoyable read that was easy to follow and understand. While it could have been improved by eliminating the obvious bias and the un-needed details, it provides a good look at American government and the power of group affiliation in reaching a goal - whether practical or not.
Explains what happened & whyReview Date: 2007-09-09
Who knew?Review Date: 2006-03-22
My grandfather worked HARD, all of his life, to buy and build up a large and prosperous farm. He had 21 grandchildren and numerous great-grandchildren. One grandson was born with Down's Syndrome and will need costly, special care as he grows older. As an intelligent and well educated man, it is interesting to note that Grandfather started out his adult life as an ardent, LOYAL (his word) Democrat, serving in county politics as a Democrat. Toward the end of his life he switched to the Republican party where most of his progeny now reside.
When this fine, decent man died at the age of 99, his family was death taxed at the exact same rate as Bill Gates, the Kennedys, Steven Spielberg, Warren Buffett, and every other billionaire roaming around today espousing the fine merits of the death tax.
This is the paradox surrounding those Liberals who defend the death tax: family farms ARE being shut down, cut up and sold to pay the death tax. In turn, those family farms are being bought up by developers who are then doing what the Liberal establishment deems so evil: destroying wetlands and natural habitats for wildlife, wreaking havoc with vast tracts of woodlands thus creating increased sprawl or, in John Denver's famous words "more scars upon the land".
All of this because of the supposedly egalitarian notion that the death tax is a well deserved tax for the super rich.
The only thing I have to say about the death tax is this: if we children, grandchildren and great-grandchildren had wanted to sell half of the family farm (which we did NOT wish to do), we would have preferred to have been able to do so and then actually KEEP the proceeds of the sale rather than turn those proceeds over to the federal government.
Too partisan to prove usefulReview Date: 2006-05-27
I was very disappointed that the book's political bias appears on virtually every page. I think reasonable people can disagree on whether we should have an estate tax, but Graetz presents each and every proponent of repeal as a self-interested opportunist. I would have liked to have seen an unbiased account of what "really" goes on in Washington, but this book failed to satisfy.
If you're looking for a book that will confirm your love for the estate tax, and need a reason to pat yourself on the back, this is the book for you. If you are looking for a book that gives you an unbiased account of the world of politics, this book isn't for you. I found Showdown at Gucci Gulch much more interesting.
Disappointing but usefulReview Date: 2006-08-14
The book begins with three questions - fundamentally, how did the coalition that formed get together, how did the repeal coalition successfully resist amendments, and finally how did an item like this (seemingly without a high level of support and which cost a lot of revenue and only affects a small number of people) not cause more generalized opposition to the Bush tax bill?
The book is excellent in some of its history (especially the chapter about the use of science in public policy) but is weaker in telling the story of how the current provision was adopted in a consistent manner. The description of the initial phases of the development of the coalition is pretty detailed. The coalition brought together some seemingly disparate interests.
Where the book falls down is in two areas. First, there are some amazing omissions in this book. Bill Gates' father was indeed a leader of the opposition - but at no place in the book does the narrative explain that Gates' father was an attorney who helped to structure estates and thus had a direct interest in the continuation of the tax. At the same time the authors keep coming back to themes - for example, a minor figure in the fight (farm owner Chester Thigpen) is highlighted more heavily than a key Senator like Max Baucus. I would also have liked to have these policy wonks think creatively about the elements of the estate tax which opponents might go forward with - when the inevitable fights come in the future. The opponents of repeal were inept - but how do they go forward? The last time the estate tax was eliminated (surprisingly not mentioned in the book) was in the 1954 revision - the problems which brought the tax back should be instructive to opponents of repeal.
The second area is the authors' limited understanding of how coalitions are built. This book should be more about the politics of the process. The concluding chapter decries the mix of research, politics and moral issues in the current political environment. Indeed, as one who writes about tax issues often, better research involvement could help the process. But the realities of politics that mix moral/philosophical issues and coalitions and evidence are what we should be thinking about.
So if you are interested in tax policy, this is a good book. But if you want to understand how tax policy is made in the real world - there are better books.

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Helps You Make the Most Out of the 2001 Tax Law!Review Date: 2001-12-31
The new, 2002 version of this book deserves more than five stars.
As background for reading and considering this review, please be aware that I am an attorney, did well when I studied tax in law school, and employ a top CPA to help me do my tax planning and prepare my returns. Despite all of this background, I find it hard to keep up with the tax laws. Since I became a member of the bar, the number of pages in the Internal Revenue Code has doubled as have the number of pages of tax regulations.
I was inspired to read this book when a conversation with my CPA left me with 14 areas that I wanted to understand in much more detail. I could have asked him, but that would be very costly because he charges by the hour and would have to do research to find out what I wanted to know. Realizing from experience that working with the IRS code and regulations could take many hours, I hoped this book would serve as a time saver, and it did! I found the answers to my 14 questions in less than an hour, and also located several hundred dollars of potential tax savings that I need to discuss with my CPA. The experience was a very satisfying one.
The Federal tax laws changed in 2001, applying to both your 2001 tax return and to future years. Whenever Congress changes the tax law, you need to be alert. If you continue to do what you have done before, you may well make costly mistakes that could lead to extra taxes needing to be paid or even worse, owing money for penalties and interest.
The Ernst & Young Tax Guide 2002 is remarkably helpful in dealing with the 2001 tax law changes. The book opens with a summary of what changed, and gives you references to the sections where you can get more details for your 2001 return. The following section goes on to describe the other changes that will be phased in during 2002 and later years.
To test the guide, I also checked out the most difficult questions that I had had to deal with in the last 20 years, where I was pretty sure the law had not changed. Each of these questions was also accurately and succinctly described.
I was very impressed that I could look up answers in any one of many different ways. The actual 2001 tax forms and instructions are bound into the volume. So that was one starting point. There were also detailed chapters on common topics, from handling mutual funds to taxes on child-care providers. So I could start there. The index was also very complete, and I could dive in from that direction. In addition, the cross-references in the text were very complete and would send me to the right section of the right page.
If you prepare your own returns and have a somewhat complicated return, you will also benefit from the many worksheets in the book. If you are about to start working with an accountant, you will save time and money by using the many lists in the book for what to collect and how to organize it (a pile of paper in a shoe box is not the right way to go!).
You might think that it's too late to affect your 2001 taxes. Actually, you still have some choices open, such as whether or not to make contributions to IRAs between now and April 15. If you are going to be late in making your last estimated tax payment in January, you may also be able to avoid penalties by filing before February 1 and paying what you owe when you file.
May your future not tax you needlessly!
Pricey But Worth ItReview Date: 2003-01-07
This Is The One To BuyReview Date: 2001-07-11
We have been doing our own taxes for many years, for ourselves, some relatives and volunteering for low-income families. This is the reference we have next to us.
The past couple years we have done BOTH paper and computer tax filing. This book is still needed with BOTH.
Not much here that you can't get from IRS publicationsReview Date: 2003-04-24
Most of the matter covered in the book is of a very elementary nature - that much you can figure out just by reading the IRS publications for the relevant forms.
In most instances, i found that i had to go back to the irs publication whenever i had any doubt - the book only covered everything superficially.
if you had no idea that irs publishes instructions for all forms or are among the esteemed few who think taxes are optional and/or that the slavery deduction is real- this book is for you. for others who have a fairly good idea of what you are doing, save the ** bucks and spend them elsewhere.
EXCELLENT GUIDE TO TAXATIONReview Date: 2002-01-09

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Nifty--If It Were TrueReview Date: 2008-07-14
The IRS compiles reports on income and tax payments for all Americans and makes them available to the public. A quick glance at one of the reports shows that earners in the top 10% income bracket pay over 55% of all taxes, which means the other 45% is distributed among the remaining 90% of taxpayers. The bottom 10% pays less than 5% of the overall tax burden.
One example the use heavily is a comparison of George and Barbara Bush's tax return from 1992 to some random middle class American. From this, they attempt to show that the random guy paid a higher percentage of his income in taxes than the Bushes did. What they fail to mention is that most of the Bush's income (almost $900,000) was from Barbara's book sales and that she donated almost all of (over $800,000) it to charity. Taking this into account, the Bushes paid a much higher tax rate than the random guy did.
I don't think this book is worth the paper on which it is written.
Missing the Big PictureReview Date: 2007-01-21
Interesting, but suspectReview Date: 2004-04-07
More Like Who Does Not Pay TaxesReview Date: 2003-02-10
As an average Joe many parts of the book did make me a bit mad, just on the basic fairness point of view. They are good tidbits to have handy next time you are in a discussion with a person that pulls out the ýrich already pay most of the taxesý lines. With that said I did feel that the authors might have been reaching on some of thier complaints about corporations. Like most things it is a matter of degrees and in some parts I thought they went one or two steps over the line. My biggest complaint of the book was the number of person quote examples they used. It was nice to see two or three comments from some Senators on this or that tax bill, but the authors always seemed to use 10 ý 15. It was too much, we all know the politicians all read from the same talking points memos so to spell it out in a book using examples was overkill. Overall the book was interesting but not earth shattering.
Left winged or right winged this book is well researchedReview Date: 2002-01-23
This book is the most well argued book I have read about the current demise of the middle class in the U.S. After reading it I would definitely have to say that I have more concern about political decisions being made in Washington as the authors illustrate that consistently the politicians don't do the right thing for the country.
The authors bring up several concerns
1. Middle class demise via outsourcing of manufacturing to lower cost areas
2. Growing disparity of wealth (the rich own more in % terms)
3. The outsourcing of the `HIGH TECH JOBS' that are to be the savior of the country.
4. Commentary about various social programs set up and how ineffective they are.
In conclusion I would say this book was extremely well researched and I therefore give KUDOS to the authors. While I don't agree with everything they wrote I believe they have put forth an excellent piece of work.
My main contention with the book is that it focuses on the demise of manufacturing and low-end jobs, along with some high tech. The U.S. is expensive from a labor perspective. As we have outsourced much of our manufacturing we have been able to purchase products at cheaper prices in the U.S.. Imagine what some products would cost if we were paying for labor that was, in some cases, 10x higher than current wages in developing countries? NOWHERE in the book do the authors mention the BENEFIT to our standard of living because we can buy more with our dollars than we would be able to do so otherwise. In general, this book is WAY to the left so reader beware.
My background is a B.S. in Acct., an MBA in finance and current interests in economic and social policy development so I found this to be quite an interesting read.

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Terry Neal Pleads GuiltyReview Date: 2004-04-14
See (*BCSC) Street Wire
by Brent Mudry
Offshore financier, author and tax dodge promoter Terry L. Neal has pled guilty to conspiracy to defraud the Internal Revenue Service through a tax evasion scheme, largely relating to Exchange Bank and Trust, his Nevis-based brass plate bank which handled most of its clients' dealings
through the main downtown Vancouver branch of one of Canada's most reputable banks.
response to "A primer for jail time"Review Date: 2004-02-13
A primer for jail timeReview Date: 2003-01-07
Mr. Neal was represented in court by defence counsel Ronald Hoevet of Hoevet Snyder & Boise, while the lead prosecutor is Assistant U.S. Attorney Robert Ross. Mr. Neal was supported in court by numerous of his seven children and 19 grandchildren. Mr. Hoevet confirms a detention appeal hearing is set for Tuesday, Jan. 7, before Judge Garr King, and he will seek Mr. Neal's release on his own recognizance, possibly with a condition of electronic monitoring.
Magistrate Ashmanskas also unsealed a criminal arrest warrant, in which the Internal Revenue Service claims Mr. Neal neglected to declare more than $7-million in penny stock trading income from 1994 to 1996 through accounts in Vancouver, primarily now defunct brokerage C.M. Oliver and the downtown Vancouver branch of Bank of Montreal. (All figures are in U.S. dollars.) Mr. Neal made his first court appearance on Dec. 27 before Judge John Delkerks, hours after being arrested.
The GOONS don't want you to READ THISReview Date: 2003-05-04
Well, I have been reading the book and it has been a very pleasant surprise. Mr. Neal doesn't merely present the technical aspects of various privacy options, he presents a brief but extremely complete and fascinating overview of the history of money, the thinking of this nation's Founding Fathers, and how the Fed creates dollars "out of thin air" in order to collect additional taxes by stealth and help keep everyone subjugated...
Is THIS government what you want for your children? Our Founding Fathers risked there lives to give us freedom: economic as well as religious and political. They said things such as "Give me liberty or give me death" and "That Government governs best which governs least". They would be appalled at how their work has been perverted and how oblivious most of us are to what has been done to their work.
This is an excellent, fascinating book. Buy it. If there was an option for ten stars, I would give it ten. When you get chances to vote AGAINST *both* the Republicans and the Democrats, take them. Both of these parties worship Big Goverment. If you get a safe chance to choke off the funding of government, do it. The only way to stop the growth of this monster is to take away its food. Our Founding Fathers knew what would happen if government got unobstructed access to unlimited tax monies, as it has now obtained. Quoting from Mr. Neal's book, "Thomas Paine summed up these feelings [of the Founders] when he said: 'The punishment of a member (of Congress) who should move for such a law [as fiat money] ought to be death.'" So how come the statists are alive and Mr. Neal is in jail?
Terry Neal's reviewer also went to jailReview Date: 2004-07-18
Crooks of a feather flock together.
Aaron Young, the CEO of Laughlin International dba Laughlin Associates, also plead guilty along with Neal and will also be spending a year in federal prison

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Excellent, Especially the Advice on Dealing with the IRSReview Date: 2005-01-09
Table of contents lists each line of the tax form, making information easy to find. Provides instructions for the 1040EZ, 1040A and 1040. (Most books just cover the 1040.) Icons indicate tax-saving tips and warnings to keep you out of trouble. The writers have done an excellent job of turning IRS technical jargon into something we can actually understand.
The only book that guides you step by step to dealing with the IRS. If you received a letter from the IRS, this book will tell you what the letter means, and how to respond to it. The authors even provide sample letters so you can respond promptly. The exceptionally well-written advice for dealing with the IRS is worth the price of the whole book.
Information on reconstructing missing tax records is superb. The authors provide excellent suggestions for substantiating cost basis, business expenses, and fair market value.
The book does not include tax forms, so you will need to obtain them elsewhere (library, post office, on the Internet).
Comprehensive, but sometimes vagueReview Date: 2004-03-21
While the book makes it easy to read and understand your tax return, it fails in its efforts to make complicated tax issues simple. In many cases, I found more questions than answers, particularly in the parts that talk about the section 179 deduction and the modifications made after September 11, 2001.
If you are looking to be able to read and understand your tax return and to identify the tax deductions that are available, this is a great book. Even after reading it, however, you'll probably need a professional tax preparer to make sure you're doing it all correctly.
Good no-nonsense guide to all sorts of tax situationsReview Date: 2000-10-06
Good for basics and new tax law description/definition.Review Date: 1999-02-21
Readable and HelpfulReview Date: 2004-04-08
Anybody who itemizes deductions, or who might do so in the future, will find _Taxes for Dummies_ extremely helpful. Plus, throughout the book, there are tips for handling personal finances. Most of these are geared toward the higher-income earner, but nearly everyone can learn from the tips about home ownership and retirement savings. The advice is sound.
I strongly recommend this book as an aid for preparing one's own 2003 taxes.
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Must-buy for law studentsReview Date: 2008-01-29
But I can see how a layman hoping to figure out how to fill out a tax return would think the book to be useless.
Extremely useful and informativeReview Date: 2007-12-17
Best book ever writtenReview Date: 2007-09-14
Wonderful overview of international taxReview Date: 2007-06-21
Not for laymen, indeedReview Date: 2007-02-20
These books are great to use as a springboard for further research and study of the issues covered. I would recommend the book to students and practitioners of accounting, business, and taxation.

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DisappointedReview Date: 2008-01-03
If you are a trustee, this is one of the best books to useReview Date: 2007-07-09
THIS IS A 10 STAR BOOKReview Date: 2007-06-11
THIS BOOK WILL SAVE YOU ALOT OF FRUSTRATION, time, and money with attorneys. Because this book, tells you what they "Attorney's" ( and in this case I mean 'ALL' Attorney's) won't tell you. It also gives good references to follow up resources.
Get a current "Compact Edition of Trust Law" for your state Probate, at the same time you get this book. It will be the best way to know your states probate proceedings specifics.
If you are hesitant to spend money for this book, just do a Search Inside, and go to Chapter 3, Page 2-4, Be Aware of Covetous Attorneys. <--- Read this twice. YOU NEED TO KNOW ABOUT THIS.
You need to know why attorney's are creating a situation to support coaxing you to believe, you need a Trust Officer, Co-Trustee.
This book will tell you, that attorneys' know the statue allows them to receive payment of 2% of the trust/estate every year when it is over 1 million dollars.
This book will tell you, having an outside trust accountant is not infallible. And YOU, as Trustee, are still held accountable, if your co-trustee, or trust official handling the court accounting, or finances, invesments, or yearly accounting makes errors, or absconds with funds.
Often, attorney's will look for the smallest reason to talk trustees in to hiring a professional co-trustee/trust official, and to bring this suggestion before guardianship court to fill their bank accounts, yet they will tell you this is the only way to satisfy your disgruntled relatives. All the while
they are attached to all the management of the trust gonig forward.
Because of disgruntled relatives, you will really need to contact your state bar association and Read the Compact Edition of Trust Law, like you breathe air .... daily.
FINALLY if you are a visual person, you will want to check out the contents and several pages of your interests of the following booK, as it is equally a TEN STAR BOOK ----> The Trustee's Guide An Essential Handbook for Trustees, Beneficiaries, and Advisors (Paperback) by Howard I. Gross (Author)
You need to remember the Attorney is not the boss of your relatives Trust.
If you are the Trustee, you need to let acquisitive attorney's know you are not willing to expense the estate friviously and understand, you and you alone are accountable, without throughly exploring the disadvantages before giving a written approval.
Great For Beneficiaries Review Date: 2007-05-12
Good general overviewReview Date: 2007-05-06

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An Excellent Income Tax Text!!!Review Date: 2008-05-02
Books to read for relaxation: Trilogy Moments for the Mind, Body and Soul; Everyday Miracles, and The Language of Poetry Forms
Well worth the cost!Review Date: 2008-03-31
Great Service and Quality ProductReview Date: 2008-01-30
Great Item, Lousy DeliveryReview Date: 2008-01-22
Great Text!Review Date: 2008-01-12
Related Subjects: Caribbean North America Europe
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