Using the codes from Exercise 13,

• AR Avoiding recognition of taxable income

• CT Changing the timing of recognition of income, gains, deductions, losses, and credits

• CJ Changing tax jurisdictions

• CC Changing the character of income

• RP Tax planning among related taxpayers

identify the basic approach(es) to tax avoidance that are used in each of the following cases:

1. Eileen has a high marginal tax rate but expects that rate to decrease next year. Accordingly, she makes a large charitable contribution in the current year.

2. Evelyn has her controlled corporation pay her a salary instead of a dividend during the current year.

3. Georgia grows most of her own food instead of taking a second job.

4. At retirement, Tom moves from New York (a state with a high income tax) to Florida (a state with no income tax).