{"product_id":"9781945421518","title":"Divorce Taxation","description":"\u003cb\u003eREVISION 16 HIGHLIGHTS\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eWith the 2017 Edition of Divorce Taxation, co-author \u003cstrong\u003eBrian C. Vertz\u003c\/strong\u003e continues to build upon the excellent work of former author \u003cstrong\u003eMelvyn B. Frumkes\u003c\/strong\u003e with new and revised text throughout the book. The highlights include:\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003ePRACTICE TOOLS\u003c\/strong\u003e\u003cul\u003e\n\u003cli\u003e2017 Tax Reference Guide — This handy resource puts some of the most-needed tax information right\u003cbr\u003eat your fingertips, in short, easily accessible tables.\u003c\/li\u003e\n\u003cli\u003eAppendices:\u003cbr\u003e– IRS Form 8615, Tax for Certain Children Who Have Unearned Income, with Instructions\u003cbr\u003e– IRS Form 8857, Request for Innocent Spouse Relief, with Instructions\u003cbr\u003e– IRS Form 8379, Injured Spouse Allocation, with Instructions\u003cbr\u003e– Form: Individual Retirement Account Change of Account Information\u003cbr\u003e– Rev. Proc. 2016-55\u003c\/li\u003e\n\u003cli\u003eShort-List of Helpful IRS Publications\u003c\/li\u003e\n\u003c\/ul\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEXPANDED AND UPDATED SUBSTANTIVE COVERAGE\u003cbr\u003e\u003c\/strong\u003eYou receive new and updated coverage of tax issues that arise in divorce, including issues related to:\u003cul\u003e\n\u003cli\u003eJudge’s Duty to Report to I.R.S. (“Whistle-Blowing”)\u003c\/li\u003e\n\u003cli\u003eNon-Recognition of Tax on Property Transfers Between Spouses and Former Spouses\u003c\/li\u003e\n\u003cli\u003eMortgage Interest On Qualified Residence\u003c\/li\u003e\n\u003cli\u003eValuation Discounts For Estate and Gift Tax Purposes on Transfers of Interests in Businesses Between Certain Family Members\u003c\/li\u003e\n\u003cli\u003eAttorney’s Fees: What Is and Is Not Deductible?\u003cbr\u003e– Fees Related to Production or Collection of Taxable Income\u003cbr\u003e– Fees to Resist or Reduce Alimony\u003cbr\u003e– Fees to Obtain Income-Producing Property\u003c\/li\u003e\n\u003cli\u003eRelief From Joint and Several Liability\u003cbr\u003e– Table Summarizing the Three Forms of Available Relief: Innocent Spouse Relief; Separation of Liability; and Equitable Relief\u003cbr\u003e– Participation or Intervention By Non-Electing Spouse (Form 12508)\u003cbr\u003e– Criteria for Establishing Knowledge of Erroneous or Inflated Deduction\u003cbr\u003e– Factors IRS Will Consider in Deciding Whether to Grant Equitable Relief\u003c\/li\u003e\n\u003cli\u003eFive QDRO Mistakes that Experienced Lawyers Make\u003c\/li\u003e\n\u003cli\u003ePrenuptial Agreements: Portability – Deceased Spouse Unused Exclusion (DSUE)\u003c\/li\u003e\n\u003cli\u003eInterest, Penalties \u0026amp; Tax Crimes\u003c\/li\u003e\n\u003cli\u003eDivorce and Criminal Liability\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"LexisNexis","offers":[{"title":"Default Title","offer_id":47137621278960,"sku":"9781945421518","price":247.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781945421518_p0.jpg?v=1763792891","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781945421518","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}