About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

29 Major Tax Plan. i (1977)

handle is hein.journals/majtxpl29 and id is 1 raw text is: 




Twenty-Ninth


TAX INSTITUTE

INCOME   TAX PLANNING UNDER THE 1976 TAX REFORM ACT: Tax
Shelter Provisions, Their Evolution and Specific Coverage; Provisions
Affecting Business Activities of Individuals; Subchapter S Amendments;
Personal Holding Companies; Net Operating Losses; Provisions Affect-
ing International Boycotts; Political Activities of Tax Exempt Organiza-
tions.
ESTATE  PLANNING   UNDER  THE  1976 TAX  REFORM  ACT: New   Pro-
visions Covering Unified Rates and Credits, Marital Deductions and
Joint Interests; Generation-skipping; Practical Application and Plan-
ning for Carryover Basis Rules; Financing the Payment of Federal
Estate Tax; Byrum Amendment; Orphan's Exclusion; Transfers in Trust.

CURRENT   DEVELOPMENTS   IN TAX  PLANNING:   Unique Applications
and  Pitfalls of Revocable Trusts; Gain Recognition in Section 337
Liquidations; The Outlook for Fringe Benefits.
ERISA UPDATE:  Defined Contribution Plans, a Review of Qualification
and  Benefit Payment Problems.
TAX  PRACTICE AND  ADMINISTRATION:   The Responsibilities and Lia-
bilities of Tax Advisers; The Reach for Information in Tax Cases,
including Discussion of The Eleven Questions.

             University of
             Southern  California
             Law  Center

             MAJOR TAX PLANNING
             FOR   1977
             As presented at the institute and expanded
             beyond the original lecture form by the indi-
             vidual speakers, who are authorities on the
             specific problems which their articles concern

                             1977




                       MAIHEW
                         BENDER

        235  E. 45TH STREET,  NEW   YORK,  N.Y. 10017

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most