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33 Prac. Law. 1 (1987)

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.