New York University 75th Institute on Federal Taxation (2017)

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75th Institute (2017)
ISBN: 9781522128687
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75th Institute (2017)
ISBN: 9781522128694
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75th Institute (2017)
ISBN: 9781522128694
In Stock
Price
$830.00
QTY
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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.

Authors / Contributors

Table of Contents

Volume 1 Table of Contents


PART I: INTERNATIONAL TAX
(CHAPTERS 1–3)










CHAPTER 1



Structuring and Financing Foreign Acquisitions



SAM KAYWOOD
BRIAN HARVEL










CHAPTER 2



Limitations on use of Debt in Financing U.S. Operations



JASON S. BAZAR
DAVID G. SHAPIRO










CHAPTER 3



“Hiding the Ball” – Transparency, Tax Law,


and the U.S. as the World’s Favorite Tax Haven



ALAN I. APPEL
LEONARD SCHNEIDMAN
PART II: PARNERSHIPS, LLCs, AND REAL ESTATE


(CHAPTERS 4–9) 










CHAPTER 4



Recent Developments in Partnership


and Real Estate Taxation



Blake D. Rubin
Andrea M. Whiteway
Gale E. Chan 










CHAPTER 5



Planning for Partnership Liability Allocations,


Including the New Proposed Regulations



Blake D. Rubin
Andrea M. Whiteway










CHAPTER 6



Let’s Look at the Big Picture: Partnership Compensation Issues from the Partnership and Benefits Perspective



Elizabeth E. Drigotas










CHAPTER 7



Turn and Face the Strain: Issues and Opportunities in Changing from Disregarded Entity to Partnership Status and Vice Versa and Partnership Continuations



Eric SloanMichael Cannon


Victor Lee










CHAPTER 8



Uncertain Statute, Pending Technical Corrections, and “Withdrawn” Regulations Complicate Transition to New Partnership Audit Rules



Donald B. SussweinBen Wasmuth


Miriam L. Fisher










CHAPTER 9



Hot Like Kind Exchange Issues



MARY B. FOSTER


PART III: CLOSELY-HELD BUSINESSES
(CHAPTERS 10–14)










CHAPTER 10



Defending Conservation Easements in an Adverse Tax Environment



Ronald A. Levitt










CHAPTER 11



Closely Held Businesses: Entity Classification – 


Another Look at the Check-The-Box Regulations



 Larry J. Brant










CHAPTER 12



Choice of Entity Revisited –
2016 and Beyond




  1. Wells Hall, III










CHAPTER 13



An Update and Refresher on Tax Reporting for Cross-Border Transactions – Forms, Penalties, Statute of Limitations, Possible Defenses



Mark C. Peltz


Jennifer Sklar-Romano



-------------------------------------------------------------------------------------------------------------
Page ix (Rel. 71)


Volume 2 Table of Contents


PART IV: CLOSELY-HELD BUSINESSES (CONTINUED)










CHAPTER 14



Partnership Audit Rules



Terence Floyd Cuff


Jerald David August


PART IV: TRUSTS AND ESTATES
(CHAPTERS 15–19)










CHAPTER 15



Federal Transfer Tax Reform



SANFORD J. SCHLESINGER










CHAPTER 16



Fixing, Changing or Terminating Your


Irrevocable Trust



YOSHIMI O. SMITH










CHAPTER 17



The Design, Funding, Administration, Reporting and Repair of GRATs, QPRTs and IDGT Sales



Louis Nostro










CHAPTER 18



It’s 2016 – Do You Know How Much Income Tax Your Trust Owes? A Review of the Landscape of Federal and State Income Taxation of Non Grantor Trusts



Andrea C. Chomakos










CHAPTER 19



Family Limited Partnerships and Other Closely-


Held Entities: The Continuing Saga



John W. Porter


PART V: TAX CONTROVERSIES AND EMPLOYEE BENEFITS & EXECUTIVE COMPENSATION
(CHAPTERS 20–22)










CHAPTER 20



Responsible Persons and Fiduciary Liability



Robert S. Horwitz










CHAPTER 21



State Withholding Tax Issues for Mobile Employees



William H. Gorrod










CHAPTER 22



Payroll Tax Audits of De Minimis Fringes,

Employer-Provided Meals, Per Diem Plans, and Penalties


Mary B. Hevener

Steven P. Johnson

TABLES


INDEX