Lexis Nexis University of Southern California 75th Institute on Federal Taxation
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Product description
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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:
--Individuals
--Corporations
--Partnerships
--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.
The 74th Annual ISBN is 9781663344977.
eBooks, CDs, downloadable content, and software purchases are noncancelable, 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
Chapter 1 The Tax Man Cometh, and He’s Blind—Taxation of Distressed Cryptocurrency Exchanges and Their Customers
Steven M. Cantor
Anthony V. Sexton
Chapter 2 Determining the Taxability of S Corporation Distributions
Tony Nitti
Chapter 3 What Now? Dual-Purpose Tax Advice and Return Preparation in the Wake of In Re Grand Jury
Evan J. Davis
Thomas Giordano-Lascari
PARTNERSHIPS, REAL ESTATE, ENFORCEMENT & INDIVIDUAL
Chapter 4 IRS and Treasury Issue Interim Guidance on New Stock Buyback Excise Tax
Michael A. Benison
Michael J. Desmond
Anne Devereaux
Matt Donnelly
Pamela Lawrence Endreny
Eric B. Sloan
Edward S. Wei
Chapter 5 Observations on Certain Investment Tax Credit Provisions in the Inflation Reduction Act of 2022
Matthew J. Donnelly
Chapter 6 Navigating Conversions from S-Corporations to LLCs
Shane Nix
Ilia Katz
Rebecca Kim
ESTATE PLANNING
Chapter 7 Selected Recent Developments and Current Trends in Estate Planning
Charles A. Redd
Chapter 8 A Primer on Income Tax, Estate and Gift Tax, and Section 1202 Stock
Chris Siegle
David Herzig
TABLES
INDEX
