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University of Southern California 68th Institute on Federal Taxation (2016)

The latest federal and California tax planning strategies in complete, practice-oriented articles covering individuals, corporations, partnerships, estates and trusts, and more.
Publisher: Matthew Bender
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ISBN: 9781522115373
Publisher: Matthew Bender
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Book Edition: 68

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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:

--Individuals
--Corporations
--Partnerships
--Estates and Trusts
--Real Estate
--S Corporations
--Foreign Transactions
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.

Featured Authors

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
Distribution

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

Andy Torosyan

Justin Bowen


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

Michael Beinus

Ana G. O'Brien

Eric Cho

John Crisp

Brian Rogers

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

David Goldman

Thomas Wisialowsk


ESTATE PLANNING


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

Alexander Popovich

Elizabeth A. Bawden

15 A Primer on Tax and Other Issues Relevant to Art Collectors and Their Advisors

Paul N. Frimmer

Jessica Vail


TABLES

INDEX