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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ISBN: 9781663384447
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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