New York University 81st Institute on Federal Taxation

The leading authorities on federal taxation offer problem-solving coverage of tax controversies, executive compensation and employee benefits, partnerships and real estate taxation, closely-held businesses, trusts and estates, international tax and more.

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Print Book:2 volumes, loose-leaf
2023 Edition
ISBN: 9781663360519
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2023 Edition
ISBN: 9781663360526
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2023 Edition
ISBN: 9781663360526
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Product description

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The leading authorities on federal taxation offer problem-solving coverage of:

--Individual and corporate tax planning
--Partnerships and real estate
--Charitable organizations
--International tax planning
--Executive compensation
--Estate planning
--Tax accounting
--Tax penalties
--Tax practice and procedure

Includes extensive index, table of revenue rulings, Code section reference table, table of Treasury regulations and more!

First published in 1945.

2 volumes.

A separate, two-volume consolidated index and finding tables for back issues also available. Call for details and pricing.

Also available on the Tax & Estate Planning Law Library CD-ROM. Call for details.

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Table of contents

Volume 1



PART I: TAX CONTROVERSIES, EMPLOYEE BENEFITS & INTERNATIONAL TAX



CHAPTER 1 The U.S. Corporate Transparency Act—Joining the International Commitment to Addressing Beneficial Ownership Transparency



SANDRA R. BROWN, ESQ.

MELISSA L. WILEY, ESQ.

MICHAEL GREENWADE, ESQ.



CHAPTER 2 Tax Controversies and Litigation Before the United States Tax Courtand Federal Courts on the Valuation of Ownership Interests in Closely-Held Companies



JERALD DAVID AUGUST



CHAPTER 2A Work-from-Home Programs: Continuing Benefit Questions and Payroll Tax Issues



MARY B. HEVENER



CHAPTER 3 Proposed Regulations Provide Guidance on Domestically Controlled QIE Rules



MICHAEL J. MILLER

LUCAS GIARDELLI



PART II: CORPORATE TAX



CHAPTER 4 S Corporation Acquisition Techniques



SAMUEL T. GREENBERG

ANDREW T. DAVIS



CHAPTER 5 Disguised Sale Planning



ANDREA M. WHITEWAY



PART III: PARTNERSHIPS, LLCs, AND REAL ESTATE



CHAPTER 5A Interaction of Section 467 Prepaid and Deferred Rent Rules with Section 1031



GLENN JOHNSON



CHAPTER 6 The BBA Partnership Audit Rules: Issues Emerging as Examinations Ramp Up



JENNIFER BREEN

MICHAEL DESMOND

SHERI DILLON

ELLEN McELROY



CHAPTER 7 Structuring the Buyout of a Partner



KELSEY LEMASTER

CECILY XI



CHAPTER 8 Carried Interest Tax Planning Considerations and Section 1061



ERIC B. SLOAN

JENNIFER L. SABIN

EMILY LEDUC GAGNÉ



CHAPTER 9 Creditor’s Guide to Partnership Workouts



ARVIND RAVICHANDRAN



CHAPTER 10 Increasing the Income Tax and Estate Tax Benefits for the Preferred Partnership with Encumbered Real Estate by Future Leveraging



STEPHEN M. BREITSTONE

JEROME M. HESCH



PART IV: CLOSELY-HELD BUSINESSES



CHAPTER 11 The Check-The-Box Regulations Revisited



LARRY J. BRANT



CHAPTER 12 Shareholders’ Agreements Involving S Corporations



STEPHEN R. LOONEY




Volume 2



PART IV: CLOSELY-HELD BUSINESSES (continued)



CHAPTER 13 Mergers and Acquisitions of S and C Corporations in Private Equity and SPAC Transactions



JERALD DAVID AUGUST

C. WELLS HALL, III



CHAPTER 14 Some Alternatives to Section 1031 Exchanges



TERENCE FLOYD CUFF



PART V: TRUSTS & ESTATES



CHAPTER 15 Estate Planning Update



SANFORD J. SCHLESINGER, ESQ.

ANDREEA OLTEANU, ESQ.



CHAPTER 16 Common Pitfalls in Estate Planning with Investment Real Estate



ANDREW L. BARON

STEPHEN M. BREITSTONE

MARY P. O’REILLY



CHAPTER 17 Estate Planning with Digital Assets: An Introduction to Cryptocurrencies and NFTs



ANTHONY L. ENGEL



CHAPTER 18 Family Limited Partnerships and Other Closely-Held Entities: The Continuing Saga



JOHN W. PORTER



TABLES

INDEX