University of Southern California 71st 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 Practical Impacts of Revised Section 163(j)
Jasper L. Cummings, Jr.
PARTNERSHIPS, REAL ESTATE, INDIVIDUAL & ENFORCEMENT
Chapter 2 Hot Topics in Partnerships and Real Estate
Eric B. Sloan
Chapter 3 Overview of the Application of New Section 163(j) and the Proposed Regulations Thereunder
Eliot L. Kaplan
Michael B. Shulman
Chapter 4 What is a Real Estate “Trade or Business” Anyway? Looking at the Meaning of “Trade or Business” Under Sections 163(j), 199A and 469 as Applied to Real Estate Activities
Julie M. Marion
Chapter 5 [Sometimes] Nontaxable Contributions of Property to a Partnership
Terence Floyd Cuff
Chapter 6 Hot Topics in Like-Kind Exchanges
Chapter 7 Going Where the Dollars Are . . . Civil and Criminal Enforcement of Employment Taxes
Sandra R. Brown
Chapter 8 Contesting and Litigating International Information Reporting Penalties
Robert S. Horwitz
David J. Warner
Chapter 9 Payments Related to Sexual Harassment and Sexual Abuse—New Code Section 162(q)
Mitchell M. Gaswirth
Chapter 10 Qualified Settlement Funds (Code Section 468B)
Mitchell M. Gaswirth
Chapter 11 Choice of Entity and the Section 1202 Gain Exclusion
William C. Staley
Chapter 12 Recent Developments and Current Trends in Estate Planning
Charles A. Redd
Chapter 13 Planning to Minimize or Eliminate California and Other State Income Taxes on Trusts
Richard W. Nenno
Chapter 14 Marital Settlement Agreements and Spousal Trusts After the 2017 Tax Act
Carlyn S. McCaffrey
Chapter 15 Trust But Verify: The Taxation of Foreign Beneficiaries of U.S. Trusts
Jeannette T. Yazedjian
Chapter 16 Know When to Hold ’Em—Know When to Fold ’Em: Estate and Partnership Tax Issues When Considering Whether, Why and When to Unwind an FLP
N. Todd Angkatavanich
David H. Kirk