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ニューヨーク大学 連邦租税法年報 第75版 全2巻

New York University Annual Institute on Federal Taxation, 75th Annual Edition

New York University School of Continuing Education

2 vols. Looseleaf., 2017年5月刊(年1回刊行)

Matthew Bender (LexisNexis), USA. ISBN: 9781522128687

¥134,355

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: INTERNATIONAL TAX (CHAPTERS 1–3)

CHAPTER 1

Structuring and Financing Foreign Acquisitions

SAM KAYWOOD

BRIAN HARVEL

CHAPTER 2

Limitations on use of Debt in Financing U.S. Operations

JASON S. BAZAR

DAVID G. SHAPIRO

CHAPTER 3

“Hiding the Ball” – Transparency, Tax Law, and the U.S. as the World’s Favorite Tax Haven

ALAN I. APPEL

LEONARD SCHNEIDMAN

PART II: PARNERSHIPS, LLCs, AND REAL ESTATE (CHAPTERS 4–9)

CHAPTER 4

Recent Developments in Partnershipand Real Estate Taxation

Blake D. Rubin

Andrea M. Whiteway

Gale E. Chan

CHAPTER 5

Planning for Partnership Liability Allocations,Including the New Proposed Regulations

Blake D. Rubin

Andrea M. Whiteway

CHAPTER 6

Let’s Look at the Big Picture: Partnership Compensation Issues from the Partnership and Benefits Perspective

Elizabeth E. Drigotas

CHAPTER 7

Turn and Face the Strain: Issues and Opportunities in Changing from Disregarded Entity to Partnership Status and Vice Versa and Partnership Continuations

Eric Sloan / Michael Cannon / Victor Lee

CHAPTER 8

Uncertain Statute, Pending Technical Corrections, and “Withdrawn” Regulations Complicate Transition to New Partnership Audit Rules

Donald B. Susswein / Ben Wasmuth / Miriam L. Fisher

CHAPTER 9

Hot Like Kind Exchange Issues

MARY B. FOSTER

PART III: CLOSELY-HELD BUSINESSES (CHAPTERS 10–14)

CHAPTER 10

Defending Conservation Easements in an Adverse Tax Environment

Ronald A. Levitt

CHAPTER 11

Closely Held Businesses: Entity Classification – Another Look at the Check-The-Box Regulations

Larry J. Brant

CHAPTER 12

Choice of Entity Revisited – 2016 and Beyond

Wells Hall, III

CHAPTER 13

An Update and Refresher on Tax Reporting for Cross-Border Transactions – Forms, Penalties, Statute of Limitations, Possible Defenses

Mark C. Peltz / Jennifer Sklar-Romano

CHAPTER 14

Partnership Audit Rules

Terence Floyd Cuff / Jerald David August

PART IV: TRUSTS AND ESTATES (CHAPTERS 15–19)

CHAPTER 15

Federal Transfer Tax Reform

SANFORD J. SCHLESINGER

CHAPTER 16

Fixing, Changing or Terminating Your Irrevocable Trust

YOSHIMI O. SMITH

CHAPTER 17

The Design, Funding, Administration, Reporting and Repair of GRATs, QPRTs and IDGT Sales

Louis Nostro

CHAPTER 18

It’s 2016 – Do You Know How Much Income Tax Your Trust Owes? A Review of the Landscape of Federal and State Income Taxation of Non Grantor Trusts

Andrea C. Chomakos

CHAPTER 19

Family Limited Partnerships and Other Closely-Held Entities: The Continuing Saga

John W. Porter

PART V: TAX CONTROVERSIES AND EMPLOYEE BENEFITS & EXECUTIVE COMPENSATION (CHAPTERS 20–22)

CHAPTER 20

Responsible Persons and Fiduciary Liability

Robert S. Horwitz

CHAPTER 21

State Withholding Tax Issues for Mobile Employees

William H. Gorrod

CHAPTER 22

Payroll Tax Audits of De Minimis Fringes,Employer-Provided Meals, Per Diem Plans, and Penalties

Mary B. HevenerSteven P. Johnson

TABLES

INDEX