Tax Law

New York University 68th Institute on Federal Taxation Insights

Insights from the New York University 68th Institute on Federal Taxation provide twenty-eight (28) scholarly articles addressing current topics in Federal tax law address International; Corporate Tax; Partnerships and Real Estate; Closely-Held Businesses; Trusts and Estates; and other issues of importance to taxpayers and practitioners.

  1. Selected Tax Issues in Outbound Investment by United States Persons
  2. A Practical Guide to U.S. Tax Isssues for Hedge Fund of Funds
  3. A Year of Increased Focus on International Tax
  4. Section 382: Take Notice 1
  5. How Do You Spell Relief: The Corporate Perspective
  6. 2009 Proposed Regulations on Basis Recovery
  7. The Future of Tax Planning? From Coltec and "You Know It When You See It" to Schering-Plough and "Assimilation With Applicable Tax Laws"
  8. Planning for the Disposition of Real Estate Encumbered by Debt in Excess of Value
  9. Taxation Meets Bizarro World: Passthroughs and Debt Workouts
  10. Working With the Partnership Liability Allocation Rules: Guarantees, DROs and More
  11. Sections 267 and 707: Are Related Party Transactions Leaving You at a Loss?
  12. Hot Like-Kind Exchange Issues
  13. Choice of Entity in Light of Recent and Proposed Tax Changes
  14. Selected Income Tax Considerations Concerning Choice of Entity for Conducting Business Operations Outside the United States
  15. Reasonable Compensation and the Built-In Gains Tax
  16. Partnership Mergers and Divisions
  17. Debt Restructuring for the Financially Troubled Taxpayer - Understanding Opportunities and Pitfalls for the Closely-held Business Under 2009 Tax and Stimulus Legislation
  18. Several Comments on Drafting Partnership and LLC Agreements
  19. Evaluating the Sometimes Surprising Impact of Grantor Trusts on Competing Strategies to Transfer Wealth
  20. The Ever Evolving World of Elder Law and Special Needs Trusts
  21. Income Tax Aspects of FLPs and LLCs for Estate Planners 1
  22. How to Work Effectively with Today's Sophisticated Philanthropist
  23. Family Limited Partnerships: The Continuing Saga
  24. Voluntary Disclosures of Foeign Financial Accounts
  25. Mandatory Payroll IRAs, 401(k) Plans and Other Developments Affecting Retirement Security and Adequacy
  26. Update on Executive Compensation
  27. Analysis of the Penalties for Willful failure to File Reports of Foreign Bank Accounts
  28. Ponzi Schemes and Beyone: Implications of the Madoff Scandal and Revenue Ruling 2009-9