University of Southern California 74th 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.
The 73rd Annual ISBN is 9781663305671.
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Table of contents
CORPORATE TAX PLANNING
SPAC Reorganizations & COBE
Managing Tax Risks in M&A Transactions: Tax Insurance and Other Transactional Insurance Solutions
Corporate Transparency Act and Proposed Regulations
Megan Lisa Jones
PARTNERSHIPS, REAL ESTATE, ENFORCEMENT & INDIVIDUAL
Biden Administration Releases Fiscal Year 2022 Budget, Together with a “Greenbook” Providing Detailed Descriptions of Proposed Changes to Federal Tax Law and Accompanying Revenue Estimates
Eric B. Sloan
Michael J. Desmond
Not Yet Dead—An S Corporation Refresher
Jay A. Nathanson
William C. Staley
IRS Promoter Investigations: Both Sides of the Table—Aggressive Tax Planning or Abusive Tax Practices?
Sandra R. Brown, Esq.
Lydia B. Turanchik, Esq.
Entertaining Taxation of Soft Intellectual Property
Shane P. Nix, Esq.
Selected Recent Developments and Current Trends in Estate Planning
Charles A. Redd
Planning With Retained Interests: What We Have Learned
Carlos A. Batlle
Darkside Tales—Watch Your Back: Common Threats to High Net Worth Individuals: Protection of Personal Wealth and Safety
Jennifer Jordan McCall