University of Southern California 68th Institute on Federal Taxation (2016)
The latest federal and California tax planning strategies in complete, practice-oriented articles written by the experts.
Articles cover the latest developments and tax strategies for:
--Estates and Trusts
Includes complete index and table of cases, statutes, regulations, and rulings.
First published in 1945.
1 Volume; Loose-leaf; one new volume issued annually.
Also available on Authority Tax & Estate Planning Law Library. A separate, two-volume consolidated index and finding tables for back issues also available.
Table of Contents
CORPORATE--CORPORATION TAX PLANNING
1 Section 355: Breaking Up is Hard to Do--Continuing Business Relationships Between Distributing and Controlled Following the
Mark J. Silverman
Andrew F. Gordon
2 Understanding, Implementing and Navigating Key Aspects of Up-C Structures
David M. Rievman
Matthew J. Hofheimer
3 Tax Benefits in M&A Transactions: What is the Law, and Can I Change it by Contract?
T. Bart Stratton
J. Leonard Teti II
4 Structuring the Acquisition of an S Corporation to Achieve an Asset Basis Step Up
PARTNERSHIPS, REAL ESTATE, INDIVIDUAL & ENFORCEMENT
5 Developments in Partnership and Real Estate Taxation in 2015
Blake D. Rubin
Jon G. Finkelstein
Gale E. Chan
6 Partnership Disguised Sales: Traps Getting In and Tips on Getting Out
Howard E. Abrams
7 UPREITs and DownREITs: A Primer
Ana G. O'Brien
8 Some Like-Kind Exchange Transactional Issues
Terence Floyd Cuff
9 Fiduciary Income Taxation for Accountants
Chang H. Chae
Brian J. Gray
10 Drafting Partnership and LLC Agreements: Critical Tax Considerations
11 Recent Wealth Transfer Developments
Jeffrey N. Pennell
12 How to Give Effective Crummey Notices so Gifts to Trusts Qualify for the Annual Exclusion
Andrew M. Katzenstein
13 The Wonderful World of Divorce: What Trust & Estate Lawyers Need to Know about Family Law and Vice Versa
Christopher M. Moore
14 California Taxation of Trust Income
Elizabeth A. Bawden
15 A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors
Paul N. Frimmer