WG&L's Federal Income Taxation of Estates and Trusts, Third Edition, provides a detailed and comprehensive examination of the special income tax rules that apply to estates and trusts and their beneficiaries. The Treatise addresses these rules from both a planning perspective and the perspective of those charged with administration and compliance. It is a clear and comprehensive tax guide for professional planners and advisors in estate and trust law.
Structuring Estate Freezes: Analysis with Forms, Second Edition is the most comprehensive, completely up-to-date authority on estate freezing. Included are all relevant IRS rulings and the text of many private letter rulings issued on Chapter 14.
Taxation of Regulated Investment Companies and Their Shareholders identifies planning opportunities where the law is unsettled or ambiguous. As such, it is an invaluable tool for all practitioners who face planning and compliance issues affected by operation of or investment in regulated investment companies.
Authored by renowned expert practitioners in the field of partnership taxation and planning, Federal Taxation of Partnerships and Partners, Fourth Edition, is the source for clear, accurate, and comprehensive analysis of the rules governing U.S. income taxation of transactions involving partners and partnerships.
The entire Federal Tax Code, and its complete history, is at your fingertips with Complete Internal Revenue Code. This convenient, easy-to-use volume provides you with the complete legislative history and a comprehensive topic index to speed your research.
The essential tax controversy reference for litigators.
Litigation of Federal Civil Tax Controversies, Second Edition examines all the crucial elements that must be considered in pretrial, trial, and post-trial. It's designed for use by practitioners at all levels, from novice to expert, and organized to provide fast answers to the hardest questions.
Buy-sell agreements take many forms and perform many functions. Structuring Buy-Sell Agreements: Analysis with Forms, Second Edition examines how buy-sell agreements work and analyzes all the tax, legal, and business issues associated with these agreements. It also provides planning strategies as well as advice on avoiding the pitfalls that can arise in crafting these agreements and offers numerous sample agreements and checklists to assist practitioners in crafting these agreements for their clients.
Cited regularly by both the IRS and the courts, Federal Tax Accounting is the authoritative treatise on the subject of tax accounting, offering the information, analysis, and insights necessary to both comply with regulations and realize substantial tax savings. It provides lucid, practical guidance that will help you save money on your clients' or your company's tax accounting work.
Tax Planning for Family Wealth Transfers During Life: Analysis With Forms examines the many techniques for reducing a family's total tax liability and preserving its total wealth over time.
Expert analysis and innovative planning ideas incorporating the latest tax amendments.
The first and only source for expert analysis of the current real estate tax laws, rules, and regulations. This 6th Edition offers guidance in sheltering real estate income and creating tax savings for your clients.
Easily locate and prepare the IRS procedural forms you need.
IRS Procedural Forms and Analysis helps busy practitioners locate and prepare the appropriate IRS procedural forms, statements and elections -- specifically those that are used to secure some administrative action from the IRS.
Federal Taxation of Trusts, Grantors & Beneficiaries, Third Edition provides all of the information, analysis and guidance you need to minimize tax liabilities on trusts.
Federal Income Taxation of Intellectual Properties and Intangible Assets is the first treatise on intellectual property and intangible asset taxation that addresses all asset types.
Expert analysis and tax guidance on the federal taxation of those organizations recognized as exempt under federal law.
Practical expert advice on taxation of closely held corporations.
Subchapter S Taxation, Fourth Edition stands out as the practical guide for practitioners dealing with S corporations.
Federal Income Taxation of Individuals, Third Edition deals comprehensively with the concepts of gross income and deductible expenses. As a result, it deals with the tax consequences of the day-to-day business operations of corporations and partnerships as well as individuals, and it deals with property transactions, accounting periods and methods, identification of the proper taxpayer, and the most significant procedural issues.
The most reliable guide available on its subject, Federal Taxation of Income, Estates & Gifts is the industry-leading treatise for professionals seeking informed answers to complex tax questions.
Guidance on planning and managing taxes for financial institutions in a changing and challenging financial environment.
A vital consultation before entering into or divesting an international merger, acquisition or joint venture,U.S. Taxation of International Mergers, Acquisitions and Joint Ventures delivers expertise and guidance on the tax consequences of international M&A activity. Hundreds of practical examples demonstrate opportunities and critical considerations for readers undertaking an acquisition or divestiture of a business located in a foreign country.
The law governing how the IRS collects federal taxes is challenging, but the recognized treatise, Federal Tax Collection, Liens & Levies by William D. Elliott, will help unscramble the puzzles and help with dealing with the IRS. A comprehensive book, it covers all aspects of IRS tax collection, from levies, bankruptcy, IRS seizures and sales, transferee liability and tax collection issues arising in estate and gift tax situations.
Federal Income Taxation of Corporations & Shareholders: Forms focuses on complete corporate transactions and provides interrelated documents dealing with the various aspects of a specific transaction. The types of transactions covered include corporate organizations, cash and stock dividends, stock redemptions, partial liquidations, complete liquidations, spin-offs, and tax-free reorganizations.
Your fastest research resource for any question on the complex and ever-changing area of international taxation.
U.S. International Taxation quickly and efficiently delivers answers to any and all key questions concerning international taxation.
The most complete guide to consolidated returns for multi-company groups.
Citator 1st Series contains complete judicial history of all pre-1954 tax cases and rulings cited by the courts, some dating back to 1863. Citator 1st Series contains a history of all tax cases and rulings cited by the courts plus coverage on income, estate and gift, and excise tax issues.
