Very particularized guidance, not to inexpensive colleges, work-study programs, scholarships, or other methods of securing higher education at lower cost, but to arcane ways to legally shift income. The idea is to let a taxpayer in a high bracket (and here that taxpayer goes by the name of Parent) shift taxable income to an acolyte taxpayer in a lower tax bracket (a student called Child). Child pays the bills for tuition, and room-and-board, and the difference in tax brackets represents money in Parent's pocket. The book's methods are those used by all the best tax lawyers and the author lays them out in minute detail, with charts and illustrative cases. Included are all the knots for Parents to unravel and all the nits for their professional advisors to pick. The advantages of outright gifts are mentioned. (Capital gains on appreciated property can be transferred). The disadvantages are noted, too. (Simple gifts are generally from after-tax earnings.) Various methods of giving are detailed, including use of the easy Uniform Gifts to Minors Act. Attorney Bove has better ways of tax-advantaged giving, too. Have you thought about short-term Clifford trusts that shift income for at least a decade and then return the trust principle to the original owner? How about a trust with a Crummey provision, which allows the beneficiary to take just a bit each year while the rest is socked away until needed? The text is remarkably up-to-date, with advice not to make interest-free loans because the Tax Reform Act of 1984 has done them in, and the latest on zero coupon bonds. Probably not of practical or real economic value to those who don't fret about high taxes in the first place and, inevitably, not an exciting text--how exciting can the operations of sales and leasebacks be?--but for readers with money, time, and college-bound kids: okay.