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Lexis Nexis New York University 82nd 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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Product description
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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.
A separate, two-volume consolidated index and finding tables for back issues also available. Call for details and pricing.
Also available on the downloadable version of the Tax & Estate Planning Law Library. For more information, please call 877-394-8826 between 8:00AM to 8:00PM (US ET), Monday to Friday.
The 2023 edition ISBN is 9781663360519.
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Table of contents
Volume 1 Table of Contents
PART I: TAX CONTROVERSIES & EXECUTIVE COMPENSATION & EMPLOYEE BENEFITS
CHAPTER 1
Trends in International Reporting Enforcement: When Titles 31 and 26 Collide
SANDRA R. BROWN, Esq.
MELISSA L. WILEY, Esq.
HUNTER KEASTER
CHAPTER 2
Back-to-Work Incentives: Paying Attention to Exclusion\Rules in Designing Attractive New Benefits
MARY B. HEVENER
CHAPTER 3
Executive Compensation Clawbacks: Tax Consequences and Complications
ROSINA B. BARKER
PART II: INTERNATIONAL & CORPORATE TAX
CHAPTER 4
The Corporate Transparency Act: Reporting, Access to Beneficial Information, and Planning Considerations
BRUCE ZAGARIS
CHAPTER 5
Advantages and Challenges of Foreign Investment in U.S. Rental Real Estate Through REITs
THOMAS GIORDANO-LASCARI
MICHAEL KARLIN
MICHAEL J. MILLER
DAVID SHAPIRO
CHAPTER 6
Structuring Foreign Investment in U.S. Real Estate
THOMAS GIORDANO-LASCARI
MICHAEL J. A. KARLIN
CHAPTER 7
Use of Foreign Holding Companies in the Subpart F & GILTI Environment
Volume 1 Table of Contents
PART I: TAX CONTROVERSIES & EXECUTIVE COMPENSATION & EMPLOYEE BENEFITS
SAM KAYWOOD
BRIAN HARVEL
CHAPTER 7A
S Corporation Acquisition Techniques
ANDREW T. DAVIS
PART III: PARTNERSHIPS, LLCs, AND REAL ESTATE
CHAPTER 8
Primer on Select Renewable Energy Tax Credits
JEFFREY DAVIS
SADI MORADI
CHAPTER 9
Credit Net Lease Property as Replacement Property in a Like-Kind Exchange
ROBERT D. SCHACHAT
CHAPTER 10
Wading Into the Investor/Dealer Quagmire – Coffee Break’s Over, Back on Your Heads: When Does it Matter; How to Determine Where to Draw the Dealer/Nondealer Line; Survey of Recent Cases;
Risk Assessment and Planning for REITs and Other Institutional Investors with Large Property Portfolios
PETER J. GENZ
CHAPTER 11
Tax Considerations on the Disposition of Partnership Interests
BRYAN RIMMKE
CHARLES KAUFMAN
CHAPTER 12
Partnership Capital Shifts: How to Identify Them, How to Avoid Them
STEVEN R. SCHNEIDER
BRIAN J. O’CONNOR
PART IV: CLOSELY-HELD BUSINESSES
CHAPTER 13
Closely Held Businesses: A Journey Through Subchapter S—A Review of the Not So Obvious & the Many Traps That Exist for the Unwary
LARRY J. BRANT
CHAPTER 14
Application of the Self-Employment Tax and Social Security Taxes to LLCs, Limited Partnerships and S Corporations
STEPHEN R. LOONEY
RONALD A. LEVITT
CHAPTER 15
Trust Basis, Promissory Notes and Grantor Trusts in Life and Upon the Grantor’s Death
STEPHEN M. BREITSTONE
CHAPTER 16
Choosing Among Vehicles for Charitable Giving by High-Net-Worth Individuals
ELLEN P. APRILL
CHAPTER 17
Mergers and Acquisitions of Closely-Held S and C Corporations in Private Equity, Up-C, and Domestic and Cross Border SPAC Transactions
JERALD D. AUGUST
C. WELLS HALL, III
Volume 2 Table of Contents
PART IV: CLOSELY-HELD BUSINESSES (continued)
CHAPTER 18 BBA Partnership Audit Rules and Partnership Transactional Practice
TERENCE FLOYD CUFF
PART V: TRUSTS & ESTATES
CHAPTER 19 Estate Planning Update
SANFORD J. SCHLESINGER, ESQ.
ANDREEA OLTEANU, ESQ.
CHAPTER 20 Everything You Always Wanted to Know About Life Insurance, But Were Afraid to Ask
LAWRENCE BRODY
CHAPTER 21 A View From the Trenches: Current Issues in Estate and Gift Tax Audits and Litigation
JOHN W. PORTER
TABLES
INDEX
SAM KAYWOOD
BRIAN HARVEL
CHAPTER 7A
S Corporation Acquisition Techniques
ANDREW T. DAVIS
PART III: PARTNERSHIPS, LLCs, AND REAL ESTATE
CHAPTER 8
Primer on Select Renewable Energy Tax Credits
JEFFREY DAVIS
SADI MORADI
CHAPTER 9
Credit Net Lease Property as Replacement Property in a Like-Kind Exchange
ROBERT D. SCHACHAT
CHAPTER 10
Wading Into the Investor/Dealer Quagmire – Coffee Break’s Over, Back on Your Heads: When Does it Matter; How to Determine Where to Draw the Dealer/Nondealer Line; Survey of Recent Cases;
Risk Assessment and Planning for REITs and Other Institutional Investors with Large Property Portfolios
PETER J. GENZ
CHAPTER 11
Tax Considerations on the Disposition of Partnership Interests
BRYAN RIMMKE
CHARLES KAUFMAN
CHAPTER 12
Partnership Capital Shifts: How to Identify Them, How to Avoid Them
STEVEN R. SCHNEIDER
BRIAN J. O’CONNOR
PART IV: CLOSELY-HELD BUSINESSES
CHAPTER 13
Closely Held Businesses: A Journey Through Subchapter S—A Review of the Not So Obvious & the Many Traps That Exist for the Unwary
LARRY J. BRANT
CHAPTER 14
Application of the Self-Employment Tax and Social Security Taxes to LLCs, Limited Partnerships and S Corporations
STEPHEN R. LOONEY
RONALD A. LEVITT
CHAPTER 15
Trust Basis, Promissory Notes and Grantor Trusts in Life and Upon the Grantor’s Death
STEPHEN M. BREITSTONE
CHAPTER 16
Choosing Among Vehicles for Charitable Giving by High-Net-Worth Individuals
ELLEN P. APRILL
CHAPTER 17
Mergers and Acquisitions of Closely-Held S and C Corporations in Private Equity, Up-C, and Domestic and Cross Border SPAC Transactions
JERALD D. AUGUST
C. WELLS HALL, III
Volume 2 Table of Contents
PART IV: CLOSELY-HELD BUSINESSES (continued)
CHAPTER 18 BBA Partnership Audit Rules and Partnership Transactional Practice
TERENCE FLOYD CUFF
PART V: TRUSTS & ESTATES
CHAPTER 19 Estate Planning Update
SANFORD J. SCHLESINGER, ESQ.
ANDREEA OLTEANU, ESQ.
CHAPTER 20 Everything You Always Wanted to Know About Life Insurance, But Were Afraid to Ask
LAWRENCE BRODY
CHAPTER 21 A View From the Trenches: Current Issues in Estate and Gift Tax Audits and Litigation
JOHN W. PORTER
TABLES
INDEX
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