University of Southern California 73rd Institute on Federal Taxation
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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:
--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 in the print version is a separate, two-volume consolidated index and finding tables for back issues.
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Table of contents
CORPORATE TAX PLANNING
1 The Fun and Exciting World of Corporate Asset Reduction Under the Bankruptcy and Insolvency Exclusions
2 Transforming from Debt to Equity – More than Meets the Eye
Matthew S. Blum
3 Rolling in the DIP: Tax Implications of DIP Rollup Transactions
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
6 What Lies in Store for Tax Professionals Who Promote Aggressive Tax Shelters
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
9 Tax Planning When Tax Laws Might Change
Heather M. Field
10 2021 Tax Policy Outlook: The Changing Horizon
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