University of Southern California 72nd Institute on Federal Taxation
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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.
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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