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New York University 84th 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.
Publisher: Matthew Bender Elite Products
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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.
1 volume.
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 previous edition's ISBN is 9781663384447.
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Volume 1 Table of Contents
PART I: TAX CONTROVERSIES AND EXECUTIVE COMPENSATION &
EMPLOYEE BENEFITS
CHAPTER 1 One Big Beautiful Bill Act’s Qualified Overtime Compensation
Deduction: Employer Planning for 2025 Reporting and Beyond
MARY “HANDY” HEVENER
STEVEN P. JOHNSON
CHAPTER 2 Managing Corporate Owned Life Insurance (COLI) After Connelly
v. US
BRIAN A. SULLIVAN CPA/ABV
PART II: INTERNATIONAL TAX
CHAPTER 3 A Brief Primer on Accessing U.S. Income Tax Treaties
ALAN I. APPEL
MICHAEL J. MILLER
CHAPTER 4 OB3 — A Shift in How the Pro Rata Share Rules of I.R.C. § 951(a)
Operate
JOSEPH CALIANNO
CHAPTER 5 Use of Foreign Holding Companies in the Subpart F & The New
NCTI (Formerly GILTI) Environments
SAM KAYWOOD
BRIAN HARVEL
PART III: PARTNERSHIPS, LLCs, AND REAL ESTATE
CHAPTER 6 Build-to-Suit Property as Replacement Property in a Like-Kind
Exchange
ROBERT D. SCHACHAT
CHAPTER 7 Tiny Bubbles II: Partnership Mergers in Larger Transactions
JENNIFER RAY
DINA WIESEN
KENDRA SIMPSON
PART IV: TRUSTS & ESTATES
CHAPTER 8 How To Use Financial Modeling To Help Your Clients And Yourself
JEROME HESCH
BRAD DILLON
STEPHEN BREITSTONE
CHAPTER 9 Family Limited Partnerships and Other Closely-Held Entities—The
Continuing Saga
JOHN W. PORTER
KERI D. BROWN
PART V: CLOSELY-HELD BUSINESSES
CHAPTER 10 Closely Held Businesses: A Continuing Magical Mystery Tour
Through Subchapter S—With Stops At Many Obscure Destinations
Along The Way
LARRY J. BRANT
CHAPTER 11 Tax Effects of Converting Entities Under Check the Box, State Law
Conversion Statutes, State Law Merger Statutes, and “Manual”
Conversions
STEPHEN R. LOONEY
RONALD A. LEVITT
CHAPTER 12 Demystifying Tax Planning When Using Carried Interests for Fund
Managers, Promoters and Developers
STEPHEN M. BREITSTONE
JEROME M. HESCH
CHAPTER 13 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
CHAPTER 14 Several Simple Examples of Section 1031 Exchange Tax Issues
TERENCE FLOYD CUFF
TABLES
INDEX