HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.ali/praclaw0033 and id is 1 raw text is: THE
SPRACTICAL JANUARY 1987
L7PAWYECAR VOL 33/NUMBER 1
ZLIAWYE R
CONTENTS
A How the Tax Reform Act of 1986
Affects Individuals
The numerous changes affecting individuals after
tax reform - from rate changes to capital gains -
are discussed and analyzed in detail.
Patrice B. Morrison, who is certified in taxation by the
Florida Bar Association, is a member of the Nixon,
Hargrave, Devans & Doyle law firm. She is one of the
coauthors of The Tax Reform Act of 1986 (ALI-ABA,
Philadelphia, 1986).
[A] Tax Planning for Corporations after the PAGE 13
[33 1Tax Reform Act of 1986
Careful corporate tax planning can mitigate the
Act's attempt to shift more of the tax burden from
individual taxpayers to corporations.
Alan S. Gassman, a partner in the Clearwater, Florida, law
firm of Larson, Conklin, Starley, Probst & Gassman, PA.,
received his J.D. and LL.M. from the University of Florida
and practices taxation, corporation and estate planning
law.
William Pouzar is an associate with Graham, Clark, Pohl
& Jones in Winter Park, Florida. He received an LL.M. in
Taxation from the University of Florida and is a member of
the Florida and American Bar Association Sections on
Taxation.](ViewImageLocal?handle=hein.ali/praclaw0033&div=1&collection=&method=preview&ext=.png&size=3)