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66 Major Tax Plan. i (2014)

handle is hein.journals/majtxpl66 and id is 1 raw text is: 







Sixty-Sixth Annual


Tax Institute



CORPORATE-LARGE & PRIVATELY HELD: IRC Section 336(e) Elections and S Corporations;
Minimizing Current U.S. Taxation Under Subpart F with Low Tax Foreign Structures.
PARTNERSHIPS,   REAL   ESTATE,  INDIVIDUAL   &  ENFORCEMENT: Recent Developments in
Partnership and Real Estate Taxation; Tax Planning for Individuals Arriving in or Leaving California:
California Taxation of Residents & Non-Residents; Section 1031 Exchanges from a California
Perspective; Analysis, Best Practices and Proposals for Pragmatic Interpretive Relief Regarding Three
Common  IRC Section 409A Practice Conundrums: Short-Term Deferral Application, Stock-Option/SAR
Cash-Outs and Liquidity Event Payments; Tax Credits Successfully Incentivize Capital Investment for
Affordable Housing, Community Development, and Renewable  Energy; Why  Not a Partnership?
Thinking Outside the Square and Inside the Triangle.
ESTATE  PLANNING:  Recent Wealth Transfer Developments; Don't Skip a Skip! GST Tax Reporting
Pitfalls and Pointers; Paradigm Shift: The ATRA-Math (Planning After the American Taxpayer Relief
Act of 2012); Property Tax: Change in Ownership Law for Estate Planners; Portability Planning and
Compliance for The Middle (Estates Between $5 and $10 Million).
                                USC  Gould School of Law
                                    2014 Tax Institute
As presented at the Institute and expanded beyond the original lecture form by the individual speakers,
who are authorities on the specific problems which their articles concern.



2014






















                                  *  LexisNexis-

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