University of Southern California 73rd Institute on Federal Taxation

The latest federal and California tax planning strategies in complete, practice-oriented articles covering individuals, corporations, partnerships, estates and trusts, and more.

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2021 Edition
ISBN: 9781663305671
Estimated: August 20, 2021
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2021 Edition
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2021 Edition
ISBN: 9781663320858
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Product description

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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 in the print version is a separate, two-volume consolidated index and finding tables for back issues.

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Featured Authors

Table of contents

CORPORATE TAX PLANNING

1 The Fun and Exciting World of Corporate Asset Reduction Under the Bankruptcy and Insolvency Exclusions
Anthony Sexton

2 Transforming from Debt to Equity – More than Meets the Eye
Matthew S. Blum
Bob Leonard
Michael Yaghmour

3 Rolling in the DIP: Tax Implications of DIP Rollup Transactions
Bela Unell
Mark Hoffenberg
Timothy Nichols

PARTNERSHIPS/REAL ESTATE, ENFORCEMENT, INDIVIDUAL/GENERAL TAX PLANNING

4 BBA Indemnities May Result in Double Taxation
Kate Kra us

5 The Key to QOZB Compliance – The Working Capital Safe Harbor
Jessica Millett

6 What Lies in Store for Tax Professionals Who Promote Aggressive Tax Shelters
Armando Gomez
Sanessa Griffiths

7 Why Your Client’s Chances of Criminal Prosecution and Civil Fraud Penalties Haves Dramatically Increased: The IRS’s New Office of Fraud Enforcement
Sandra R. Brown, Esq.

8 Subpart F and GILTI Planning Considerations for Non-Corporate Taxpayers
Bryan Kelly
Frances Ellington

9 Tax Planning When Tax Laws Might Change
Heather M. Field

10 2021 Tax Policy Outlook: The Changing Horizon
Larry Campbell
Pam Olson

ESTATE PLANNING

11 Selected Recent Developments and Current Trends in Estate Planning
Charles A. Redd

12 Planning for the Globally Migratory Client: Tax Issues for Clients Owning Assets or Residing Outside of the U.S. – A Focus on the United Kingdom and France
Stéphanie Auferil
Mark Summers
Thomas Giordano-Lascari

TABLES
INDEX