New York University 77th Institute on Federal Taxation

The leading authorities on federal taxation offer problem-solving coverage of tax controversies, executive compensation and employee benefits, partnerships and real estate taxation, closely-held businesses, trusts and estates, international tax and more.
Print Book :2 volume-looseleaf
2019 Edition
$980.00
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ISBN: 9781522174448
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The leading authorities on federal taxation offer problem-solving coverage of:

--Individual and corporate tax planning
--Partnerships and real estate
--Charitable organizations
--International tax planning
--Executive compensation
--Estate planning
--Tax accounting
--Tax penalties
--Tax practice and procedure

Includes extensive index, table of revenue rulings, Code section reference table, table of Treasury regulations and more!

First published in 1945.

2 volumes; loose-leaf; two new volumes issued annually.

A separate, two-volume consolidated index and finding tables for back issues also available. Call for details and pricing.

Also available on the Tax & Estate Planning Law Library CD-ROM. Call for details.

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Table of Contents

VOLUME ONE

CHAPTER 1 Section 162(m) Deduction Limitations and Transition Rules
ANDREW C. LIAZOS
RICK STEPANOVIC

CHAPTER 2 Guide to the New Rules for the Deductibility of “Misconduct” Payments: Government- and Quasi-Government Imposed Penalties, Fines, and Other Amounts and Payments Related to Sexual Harassment
STEVEN P. JOHNSON
MARY “HANDY” HEVENER

CHAPTER 3 Transferring Partnership Interests—Buyer Beware of Withholding Obligations, Seller Beware of Tax Liability—An Overview
JOAN C. ARNOLD

CHAPTER 4 Structuring and Financing Foreign Acquisitions
SAM KAYWOOD
BRIAN HARVEL

CHAPTER 5 The Forgotten Soldier: Outbound Planning for Individuals and Pass-Through Entities After Tax Reform
PAMELA J. DRUCKER
THOMAS GIORDANO-LASCARI
MICHAEL J. A. KARLIN
MICHAEL J. MILLER

CHAPTER 6 Choice of Entity After the Tax Cuts and Jobs Act of 2017—New Considerations and Renewed Focus on Old Code Provisions
PAMELA LAWRENCE ENDRENY
RYAN S. ROTT

CHAPTER 7 Bonus Depreciation in Acquisitions of Corporate Businesses
WILLIAM D. ALEXANDER

CHAPTER 8 Section 199A 20% Deduction and Investments in U.S. Real Estate
JAMES B. SOWELL
JON G. FINKELSTEIN

CHAPTER 9 Partnership Liability Allocation Planning, Including the Most Recent Changes Reinstating Certain Prior Rules
BLAKE D. RUBIN
ANDREA M. WHITEWAY
MAXIMILIAN PAKALUK

CHAPTER 10 Partnership Audits: Timeline and Key Decision Points Under the New Regime
MIRIAM FISHER
DONALD B. SUSSWEIN
JASON GROVER

CHAPTER 11 Definition of Real Property in Like-Kind Exchanges Under Section 1031
ADAM M. HANDLER
ROBERT D. SCHACHAT
STEPHANIE T. TRAN

CHAPTER 12 Closely Held Businesses: Sub

CHAPTER S After the Tax Cuts and Jobs Act—The Good, The Bad and The Ugly
LARRY J. BRANT

CHAPTER 13 Section 199A and its Application to Pass-Through Entities
STEPHEN R. LOONEY
RONALD A. LEVITT

CHAPTER 14 S Corporations Engaged in Business Activities Overseas—What Was, What Is, What May Be or Is It Déjà Vu All Over Again?
MARK C. PELTZ

CHAPTER 15 Drafting Partnership Audit Provisions
TERENCE FLOYD CUFF


VOLUME TWO

CHAPTER 16 Acquisitions & Dispositions of Partnership Interests
ROBERT W. PHILLPOTT
STEPHEN A. KUNTZ

CHAPTER 17 Acquisitions and Dispositions of Interests in Closely Held Corporations
JERALD DAVID AUGUST
C. WELLS HALL, III

CHAPTER 18 Estate Planning Update
SANFORD J. SCHLESINGER

CHAPTER 19 A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors
PAUL N. FRIMMER
JESSICA VAIL

CHAPTER 20 Trusts and Divorce: Is It a Happy Marriage?
YOSHIMI O. SMITH

CHAPTER 21 Family Limited Partnerships: The Continuing Saga
JOHN W. PORTER

TABLES

INDEX