University of Southern California 72nd Institute on Federal Taxation
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing firstname.lastname@example.org; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
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.
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+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
Table of contents
CORPORATE TAX PLANNING
1 Choice of Entity: Tax Considerations for Start-Ups
2 Selected Tax Considerations for Corporate Start-Up Businesses
3 Life Cycle of a Corporation: Funding Growth in the Teenage Years
Stephen R.A. Bates
4 Section 199A – The Qualified Business Income Deduction
William C. Staley
PARTNERSHIPS, REAL ESTATE, INDIVIDUAL & ENFORCEMENT
5 Hot Topics in Partnerships and Real Estate
Eric B. Sloan
6 Ins and Outs of Aggregating Qualified Trades or Businesses – Section 199A
7 The Family Office: Introduction to Formation and Maintenance
Elizabeth R. Glasgow
Thomas P. Ward
8 Recent Developments and Current Trends in Estate Planning
Charles A. Redd
9 Planning after Powell (and Cahill): What is a Member, Shareholder or Partner to Do?
Christopher P. Siegle
Carlos A. Batlle
10 Proposition 13 and California Property Taxes: Selected Change in Ownership Case Law
11 SECURE Act: Time to Rethink Charitable Remainder Trusts Funded with Retirement Plan Assets
Reynolds T. Cafferata