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67 Major Tax Plan. i (2015)

handle is hein.journals/majtxpl67 and id is 1 raw text is: 







Sixty-Seventh Annual


Tax Institute



CORPORATE-ARGE CORPORATION TAX PLANNING: Avoiding Controversy: Tax Litigators' Tips
for Transaction Planners; U.S. Federal Income Tax Considerations Related to the Dissolution of an
Insolvent Consolidated Subsidiary; Traps for the Unwary: Statutes of Limitation and the Unintended
Consequences of Net Operating Loss, Net Capital Loss, and Unused Business Credit Carrybacks and
Carryovers.
PARTNERSHIPS, REAL ESTATE, INDIVIDUAL & ENFORCEMENT: Current Private Equity
Acquisition and Exit Structures and Planning; The Erosion of Proposition 13; Fixing Tax Mistakes:
Remedies to Correct an Error or Omission; Risky Business: Hedging in the Modem Corporate Context;
Preserving the Charitable Deduction; Planning for the Deductibility of Fines and Penalties Under IRC
Section 162(f); Developments in Partnership and Real Estate Taxation in 2014.
ESTATE  PLANNING:  Federal and California Fiduciary Income Tax Miscellany; Recent Wealth Transfer
Tax Developments; Maximizing the Benefits of Trusts-Tax Planning for Trust Distributions; Dusting
Off the Old Charitable Remainder Trust and Advanced Structures; Estate Planning: Looking at Our
World Through Income  Tax Glasses; Strategies and Contemporary Issues in Planning with Grantor
Trusts; Make Them  an Offer They Can't Refuse: Helping Your Child Buy a Home; Transferring
Expected Appreciation: GRATs vs. Sales to IDGTs.
                                USC  Gould School of Law
                                    2015 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.























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