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Lexis Nexis 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
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