American Jurisprudence Legal Forms 2d: Federal Tax Guide to Legal Forms provides insightful tax analysis for drafters of legal and business contracts, agreements, and instruments. Use this tax guide to help you identify potential tax consequences when choosing from the many forms, checklists, and clauses in American Jurisprudence Legal Forms 2d, also known as Am Jur Legal Forms. The tax analysis covers:
- Agriculture and natural resources, including farmers; operations and tax planning; real property transactions; livestock transactions; oil, gas and minerals; and timber
- Business associations and charitable organizations, including business associations and other entities; franchises; tax-exempt organizations; charitable organizations; private foundations; and deductible contributions
- Compromises, settlements, and assignments
- Corporations, including corporate operations; dividends and distributions; stockholder agreements; incorporating businesses; acquisitions, mergers and reorganizations; corporate liquidations; S corporations; professional corporations; and foreign corporations
- Employment and retirement arrangements, including compensation; withholding rules; worker classification; fringe benefits; deferred compensation; and retirement arrangements
- Family law, including divorce and separation; community property; premarital arrangements; adoption; support arrangements; family tax planning – income shifting; gifts in estate planning for family; and gifts to minors acts
- Insurance and annuities, including life insurance; health and disability insurance; and annuities
- Intellectual property, including patents and inventions; copyrights and artistic property; trademarks; and trade names
- Loan agreements, including interest; bonds; real property mortgages and personal property pledges; guaranty; and indemnity
- Partnerships, including partnership classification; partners; allocation of profits and losses; contributions and distribution; partner withdrawal; partnership terminations; and mergers
- Real and personal property interests, including ownership and investment; sale and transfer of real and personal property; stock and securities sales; real estate sales; and leases
- Trusts and estates, including trust formation and parties; treatment of trust property; powers over trust; marital and generation-skipping trusts; charitable interests in trust; estate planning; estate assets; marital deduction; charitable gifts; estate income; and estate tax