University of Southern California 71st Institute on Federal Taxation

The latest federal and California tax planning strategies in complete, practice-oriented articles covering individuals, corporations, partnerships, estates and trusts, and more.

Select a format

Print Book :1 volume, loose-leaf
2019 Edition
ISBN: 9781522180517
In Stock
eBook :epub
2019 Edition
ISBN: 9781522180531
In Stock
eBook :mobi
2019 Edition
ISBN: 9781522180531
In Stock
International Order Inquiry

Product details

View a sample of this title using the ReadNow feature

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
--Real Estate
--S Corporations
--Foreign Transactions
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.

eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis Advance® for further legal research options. A valid subscription to Lexis Advance® is required to access this content.

Authors / Contributors

Table of Contents


Chapter 1 Practical Impacts of Revised Section 163(j)
Jasper L. Cummings, Jr.


Chapter 2 Hot Topics in Partnerships and Real Estate
Eric B. Sloan
Emily Black
Mark Dreschler
Evan Gusler
James Jennings
Dan Li
Candice Lundquist
James Manzione
Alexandre Marcellesi
Ted Mateoc

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
Michael Fernhoff
Julie M. Marion

Chapter 5 [Sometimes] Nontaxable Contributions of Property to a Partnership
Terence Floyd Cuff

Chapter 6 Hot Topics in Like-Kind Exchanges
David Shechtman
Mary Cunningham

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
Jason Flashberg


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
Maria-Soledad Otero
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
Joseph Medina