CAPSULE COMMENTARIES AND NEW PUBLICATIONS.
本文摘要了三本税收相关书籍，分别涉及联邦所得税与遗产、商业及非商业税收扣除、以及1981年经济复苏税法对慈善捐赠的影响，适合税务律师和会计师参考。
Abstract The article presents abstracts of books related to taxation. "Federal Income Taxes of Decedents and Estates," is a book, offering an explanation of income taxes and their relationship with decedents and estates that could benefit tax attorneys or tax accountants. Included in the text are explanations of the decedent's last return, death of a partnership member, the return of an estate or trust, the beneficiary's tax liability, the throwback rule, family trusts and the fiduciary's duties and liabilities. "Take It Off!," by Robert S. Holzman, is a book that uses a dictionary approach to inform its readers of business and non-business tax deductions that taxpayers might overlook. "Charitable Giving and Tax-Exempt Organizations," by Bruce R. Hopkins, is a book that discusses the impact of the Economic Recovery Tax Act of 1981 upon charitable contributions. The book provides a brief synopsis of revised provisions relating to tax-exempt organizations, and touches upon a variety of somewhat remotely related topics, such as the investment tax credit for the rehabilitation of historical structures and the credit for research and experimentation.