Best of TaxLetter: Tax Angles

Mathew Bender & Co. has published Separation Agreements and Ante-Nuptial Contracts, advertised as "the first complete textbook treatment of rights of unwed couples." Two volumes. (No. 26)

Tax Magazine's August issue has a morbid article on "Tax Aspects of Baseball Player Contracts." It tells how the death of a player can result in favorable tax treatment to the owner if he replaces the deceased's contract through a "like-kind exchange". (No. 26)