University of Southern California 70th Institute on Federal Taxation
The latest federal and California tax planning strategies in complete, practice-oriented articles written by the experts.
Articles cover the latest developments and tax strategies for:
--Estates and Trusts
Includes complete index and table of cases, statutes, regulations, and rulings.
First published in 1945.
1 Volume; Loose-leaf; one new volume issued annually.
Also available in the print version is a separate, two-volume consolidated index and finding tables for back issues.
Table of Contents
CORPORATE TAX PLANNING
Chapter 1 Key Tax Issues in M&A Transactions: A Framework
Richard C. Fung
Ronald J. Reigstad
Agnieszka E. Samoc
Samuel R. Weiner
Patrick A. Sharma
Chapter 2 Compensation Considerations for Small Businesses Under the New Tax
Shane P. Nix
Chapter 3 Choice of Entity After the 2017 Tax Act
William C. Staley
Chapter 4 The Corporation as Partner—Tax Reasons and Tax Effects
Jasper L. Cummings, Jr.
PARTNERSHIPS, REAL ESTATE, INDIVIDUAL & ENFORCEMENT
Chapter 5 Hot Topics in Partnerships and Real Estate
Eric B. Sloan
Kathryn A. Kelly
Mark H. Dreschler
Chapter 6 Pre-Immigration Income Tax Planning for High Net Worth
Bryan H. Kelly
Chapter 7 Tax Residency: Unwelcome Status?
Paul A. Sczudlo
Chapter 8 Pitfalls of Being (or Representing) a Cannabis Service Provider
William E. Taggart, Jr.
Chapter 9 Estate Planning in 2018: Using Innovative Strategies Along with
Traditional Concepts to Produce Better Results
Charles A. Redd
Chapter 10 Estate Tax Deductions, Section 2053 and Beyond
Elizabeth R. Glasgow
Sussan H. Shore
Timothy M. Wylie
Chapter 11 Making Divorce Less Taxing: A Unique Opportunity for Income, Estate
and Gift Tax Planning
Justin T. Miller
Chapter 12 Trumping Uncertainty: Examining the Implications of the Legislation-
Formerly-Known-as the Tax Cuts and Jobs Act
Thomas J. Pauloski