New York University 78th 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.
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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 1

PART I: EXECUTIVE COMPENSATION & EMPLOYEE BENEFITS (

S 1–2)

1 The 2017 Tax Act’s Excise Tax on Tax-Exempt Organizations’ Executive Compensation Payments

HELEN H. MORRISON
STEPHEN LaGARDE

2 Inbound Immigration Planning: Stepping Up Tax Basis

MICHAEL J. MILLER
LEONARD SCHNEIDMAN

2A Structuring and Financing Foreign Acquisitions

SAM KAYWOOD
BRIAN HARVEL

3 A Guide to Understanding the U.S. Tax Consequences of Foreign Person Investing in U.S. Real Property

ALAN I. APPEL
SEAN J. TEVEL

PART II: CORPORATE TAX (

S 4–6)

4 Choice of Entity Two Years After the Tax Reform – A Guide to Key Considerations and an Examination of Selected Taxpayer Responses

PAMELA LAWRENCE ENDRENY
RYAN S. ROTT

5 Corporate Finance Considerations after Tax Reform

JEFF MADDREY

6 No Claim, No Gain

ROB HOLO
DAN SCHOENBERG

PART III: PARTNERSHIPS, LLCs AND REAL ESTATE (

S 7-11)

7 Treatment of Real Estate Owners, Developers and Investors Under the New Carried Interest Provision

BLAKE D. RUBIN
ANDREA M. WHITEWAY
MAXIMILIAN PAKALUK

8 New Limitation on Active Losses Under the 2017 Tax Act

BLAKE D. RUBIN
ANDREA M. WHITEWAY
MAXIMILIAN PAKALUK

9 Partnership Tax Planning Under the New Bonus Depreciation Regulations

BLAKE D. RUBIN
ANDREA M. WHITEWAY
MAXIMILIAN PAKALUK

10 Opening Pandora’s Box: Who is (or Should be) a Partner?

ERIC SLOAN

11 Hot Like-Kind Exchange Issues

BRADLEY T. BORDEN

PART IV: CLOSELY HELD BUSINESSES (

S 12–15A)

12 The Road Between Sub

C and Sub

S – It May Be A Well-Traveled Two Way Thoroughfare, But It Isn’t Free of Potholes and Obstacles

LARRY J. BRANT
C. WELLS HALL, III

13 Qualified Opportunity Zones

STEVEN P. BERMAN
LOUIS S. WELLER

14 Effective Succession Planning Strategies for Owners of the Successful Pass-Through Business Entity

STEPHEN M. BREITSTONE
MARY P. O’REILLY
JEROME M. HESCH

15 The Application of Section 199A to Owners of Pass Through Entities

JERALD DAVID AUGUST
RONALD A. LEVITT
STEPHEN R. LOONEY

VOLUME 2

PART IV: CLOSELY-HELD BUSINESSES (CONTINUED)

15A [Sometimes] Nontaxable Contributions of Property to a Partnership

TERENCE FLOYD CUFF

PART V: TRUSTS & ESTATES (

S 16-20)

16 Estate Planning Update

SANFORD J. SCHLESINGER
ANDREEA OLTEANU

17 State Income Taxation of Trusts – Due Process of Law After North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust

C. WELLS HALL, III

18 Changing Trust Structures in the Modern World: Opportunities and Pitfalls

JORDAN S. WEITBERG

19 Divorce – Minimize the Impact / Maximize the Leverage: What Every Professional Advisor Should Know

SHARON L. KLEIN

20 Trends in the IRS’s Approaches to Transfer Tax Audits, Appeals and Litigation: How to Represent Clients and Draft Accordingly

JOHN W. PORTER

TABLES
INDEX