University of Southern California 75th 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.
The 74th Annual ISBN is 9781663344977.
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Table of contents
CORPORATE TAX PLANNING
Chapter 1 The Tax Man Cometh, and He’s Blind—Taxation of Distressed Cryptocurrency Exchanges and Their Customers
Steven M. Cantor
Anthony V. Sexton
Chapter 2 Determining the Taxability of S Corporation Distributions
Chapter 3 What Now? Dual-Purpose Tax Advice and Return Preparation in the Wake of In Re Grand Jury
Evan J. Davis
PARTNERSHIPS, REAL ESTATE, ENFORCEMENT & INDIVIDUAL
Chapter 4 IRS and Treasury Issue Interim Guidance on New Stock Buyback Excise Tax
Michael A. Benison
Michael J. Desmond
Pamela Lawrence Endreny
Eric B. Sloan
Edward S. Wei
Chapter 5 Observations on Certain Investment Tax Credit Provisions in the Inflation Reduction Act of 2022
Matthew J. Donnelly
Chapter 6 Navigating Conversions from S-Corporations to LLCs
Chapter 7 Selected Recent Developments and Current Trends in Estate Planning
Charles A. Redd
Chapter 8 A Primer on Income Tax, Estate and Gift Tax, and Section 1202 Stock