Practical Guidance
Time-saving Solutions
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New York University 76th Institute on Federal Taxation

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Print Book :2 volume-looseleaf
2018 Edition
ISBN: 9781522147602
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$871.00
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eBook :epub
2018 Edition
ISBN: 9781522154518
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$871.00
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eBook :mobi
2018 Edition
ISBN: 9781522154518
In Stock
Price
$871.00
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

PART I: EXECUTIVE COMPENSATION & EMPLOYEE BENEFITS/INTERNATIONAL TAX/CORPORATE TAX
(CHAPTERS 1–3)



CHAPTER 1 The Benefits and Burdens of Applying Section 402(b) to Foreign Employer Retirement and Deferred Compensation Plans



HELEN H. MORRISON

DAVID H. KIRK



CHAPTER 2 Through the Looking Glass: U.S. Tax Planning for
Foreign-Owned U.S. Operations After Tax Reform



LEONARD SCHNEIDMAN

ALAN I. APPEL



CHAPTER 3 Seeking Private Letter Rulings from the IRS Corporate Division: Choices, Challenges, and Opportunities



LAWRENCE M. GARRETT



PART II: PARNERSHIPS, LLCs, AND REAL ESTATE (CHAPTERS 4–8)



CHAPTER 4 Partnership Liability Allocation Planning,
Including the β€œNew” Rules



BLAKE D. RUBIN

ANDREA M. WHITEWAY

MAXIMILIAN PAKALUK



CHAPTER 5 UPREIT and DOWNREIT Transactions: Latest Techniques and Issues



BLAKE D. RUBIN

ANDREA M. WHITEWAY



CHAPTER 6 Open-End Real Estate Funds Potpourri: Structuring, Impact of Tax Reform and Other Selected Topics



ADAM FEUERSTEIN

MARK KIRSHENBAUM

NANCY MEHLMAN



CHAPTER 7 BBA Partnership Audit Rules Made Simple: Elect Out or Push Out



MARIO J. VERDOLINI

DAVID H. SCHNABEL



CHAPTER 8 Real Property Like-Kind Exchanges with Related Persons: Issues and Opportunities



MOLLY R. WACHTEL

ROBERT D. SCHACHAT

ADAM M. HANDLER



PART III: CLOSELY-HELD BUSINESSES
(CHAPTERS 9-12)



CHAPTER 9 Foreign Investment in Real Property Tax Act (FIRPTA)



MARK C. PELTZ



CHAPTER 10 The Built-In Gains Tax Revisited



LARRY J. BRANT



CHAPTER 11 Partnership Basis Adjustments



TERENCE FLOYD CUFF



CHAPTER 12 New Partnership Audit Rules: Overview & Impact on M&A Deals



STEPHEN A. KUNTZ

ROBERT W. PHILLPOTT



PART IV: TRUSTS AND ESTATES
(CHAPTERS 13-17)



CHAPTER 13 Federal Transfer Taxation



SANFORD J. SCHLESINGER



CHAPTER 14 Minimizing or Eliminating

State Income Taxes on Trusts



RICHARD W. NENNO



CHAPTER 15 Digital Assets Planning and Administration



JILL CHOATE BEIER



CHAPTER 16 Beneficiary Defective Grantor Trust: Should You BDIT or Beat It?



BETH A. WOOD



CHAPTER 17 Family Limited Partnerships and Other Closely-Held Companies: The Continuing Saga



JOHN W. PORTER



TABLES

INDEX