This book provides a clear explanation of federal income tax and estate and gift tax, including recent changes.   Emphasis is placed on the methods, approaches, and refinements used by successul investors to achieve minimum tax combined with high yield.  The details include examples of zero tax returns with the calculations and exhibits that resulted in a full refund of substantial tax withholding for high-income executives and zero tax due for retired wealthy investors.   Over a period of three decades, the author has been retained as an expert witness by attorneys who are specialists in tax law, and also by the Internal Revenue Service for major cases involving over $700 million in tax issues.  The critical issues of law and fact are the essentially the same for both small and very large entities: full disclosure, careful planning, and focus on investments with tax credits, rapid depreciation, and high yield.