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Lexis Nexis 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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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.
The 72nd Annual ISBN is 9781663300706.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
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
