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ニューヨーク大学 連邦租税法年報 第76版 全2巻

New York University Annual Institute on Federal Taxation, 76th annual (2018)

New York University School of Continuing Education

2 vols. Looseleaf., 2018年5月刊(年1回刊行)

Matthew Bender (LexisNexis), USA. ISBN: 9781522147602

¥148,696

在庫あり

ビジネスにかかる連邦税制の最近動向、進展、課題を分析した年刊論文集。
Institute on Federal Taxationはニューヨーク大学のSchool of Continuing and Professional Studiesが、弁護士・公認会計士向けに毎年開催するハイレベル・セミナーで、税法・税務の第一線で活躍する実務家を講師に迎えています。その講義の内容を、Law Reviewスタイルの論文に新たに書き下ろして収録。

・個人および企業のタックス・プランニング ・パートナーシップと不動産 ・慈善事業組織 ・国際的課税への対策 ・経営者報酬 ・税務会計 ・追徴税 ・税務と手続、など。

【Table of Contents】

PART I: EXECUTIVE COMPENSATION & EMPLOYEE BENEFITS/INTERNATIONAL TAX/CORPORATE TAX (CHAPTERS 1–3)

CHAPTER 1 The Benefits and Burdens of Applying Section 402(b) to Foreign Employer Retirement and Deferred Compensation Plans

HELEN H. MORRISON

DAVID H. KIRK

CHAPTER 2 Through the Looking Glass: U.S. Tax Planning for Foreign-Owned U.S. Operations After Tax Reform

LEONARD SCHNEIDMAN

ALAN I. APPEL

CHAPTER 3 Seeking Private Letter Rulings from the IRS Corporate Division: Choices, Challenges, and Opportunities

LAWRENCE M. GARRETT

PART II: PARNERSHIPS, LLCs, AND REAL ESTATE (CHAPTERS 4–8)

CHAPTER 4 Partnership Liability Allocation Planning, Including the “New” Rules

BLAKE D. RUBIN

ANDREA M. WHITEWAY

MAXIMILIAN PAKALUK

CHAPTER 5 UPREIT and DOWNREIT Transactions: Latest Techniques and Issues

BLAKE D. RUBIN

ANDREA M. WHITEWAY

CHAPTER 6 Open-End Real Estate Funds Potpourri: Structuring, Impact of Tax Reform and Other Selected Topics

ADAM FEUERSTEIN

MARK KIRSHENBAUM

NANCY MEHLMAN

CHAPTER 7 BBA Partnership Audit Rules Made Simple: Elect Out or Push Out

MARIO J. VERDOLINI

DAVID H. SCHNABEL

CHAPTER 8 Real Property Like-Kind Exchanges with Related Persons: Issues and Opportunities

MOLLY R. WACHTEL

ROBERT D. SCHACHAT

ADAM M. HANDLER

PART III: CLOSELY-HELD BUSINESSES (CHAPTERS 9-12)

CHAPTER 9 Foreign Investment in Real Property Tax Act (FIRPTA)

MARK C. PELTZ

CHAPTER 10 The Built-In Gains Tax Revisited

LARRY J. BRANT

CHAPTER 11 Partnership Basis Adjustments

TERENCE FLOYD CUFF

CHAPTER 12 New Partnership Audit Rules: Overview & Impact on M&A Deals

STEPHEN A. KUNTZ

ROBERT W. PHILLPOTT

PART IV: TRUSTS AND ESTATES (CHAPTERS 13-17)

CHAPTER 13 Federal Transfer Taxation

SANFORD J. SCHLESINGER

CHAPTER 14 Minimizing or Eliminating State Income Taxes on Trusts

RICHARD W. NENNO

CHAPTER 15 Digital Assets Planning and Administration

JILL CHOATE BEIER

CHAPTER 16 Beneficiary Defective Grantor Trust: Should You BDIT or Beat It?

BETH A. WOOD

CHAPTER 17 Family Limited Partnerships and Other Closely-Held Companies: The Continuing Saga

JOHN W. PORTER

TABLES

INDEX