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Last Updated: Sep 30, 2017 URL: http://researchguides.walshcollege.edu/taxresources Print Guide

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Treatises on Corporate Taxation

Tax Practice & Procedure

  • IRS Practice & Procedure
    2nd Edition, Saltzman & Book. Covers changes in tax procedure, IRS restructuring, and Internal Revenue Manual revisions.
  • IRS Procedural Forms & Analysis
    Saltzman & Saltzman. Up-to-date forms and explanations of specific procedures for all taxpayer types, including individuals, corporations, partnerships, employers and employees, fiduciaries, trusts and estates.
  • Tax Fraud & Evasion Vol. #1: Offenses, Trials, Civil Penalties
    6th Edition, Comisky, Feld & Harris. Reference work for attorneys defending civil and criminal tax fraud cases and accountants advising clients on potential fraud situations.
  • Tax Fraud & Evasion Vol. #2: Money Laundering, Asset Forfeiture, Sentencing
    Comisky, Feld & Harris. Provides comprehensive coverage of Sentencing Guidelines for tax, money-laundering, currency, and related offenses; civil and criminal forfeiture initiated by the IRS; and of Fourth, Fifth, and Sixth Amendment issues.
  • Litigation of Federal Civil Tax Controversies
    2nd Edition, Kafka & Cavanagh. Covers the procedural nuances peculiar to tax litigation at all stages, from selection of forum and pretrial motions through appeals and recovery of judgments.
  • Federal Taxation Collections, Leins & Levies
    2nd Edition, Elliot. Handling problems involving federal tax collections, with thorough documentation, an in-depth analysis of the rules, regulations and court decisions, plus samples of the documents needed to file.
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Estate Planning

  • Advising the Elderly or Disabled Client
    2nd Edition, Frolik & Brown. Includes information on Medicare, Medicaid, and private insurance; medical decision-making and right-to-die issues; retirement and disability income planning; acute, chronic or changing medical conditions such as AIDS, Alzheimer's, strokes and mental illness. There is a chapter on evaluated residences and special accommodations for the disabled or elderly client. Includes official forms, model documents, detailed real-world examples, checklists for interviewing and planning, and a quick-reference glossary of technical terms, concepts, and acronyms.
  • Asset Protection: Legal Planning, Strategies and Forms
    Spero. Covers intra-family transfers; asset protection relevant to partnerships, protective trusts, estate planning trusts and annuities, corporations, LLCs, pension plans, foreign trusts, and Medicaid trusts.
  • Estate Planning and Wealth Preservation: Strategies and Solutions
    Henkel. Useful for estate planning, business succession planning, taxation, and trust law, covering specialized, high-end estate planning techniques.
  • Estate Planning for Farms & Other Family-Owned Businesses
    Bellati & Barton. A comprehensive guide to the IRS Code sections that provide estate tax relief for farms and other qualified family-owned businesses.
  • Estate Planning Law and Taxation
    4th Edition, Westfall & Mair. A guide to tax consequences of estate planning decisions. Includes income, gift, estate, and generation-skipping tax management.
  • Federal Estate and Gift Taxation
    7th Edition, Stephens, Maxfield, Lind, Calfe & Smith. Widely regarded as the classic treatise on estate and gift taxation. This volume features citations to significant rulings, legislative and regulatory background material and important judicial decisions and includes hypothetical applications of difficult and complex statutes and code sections.
  • Federal Income Taxation of Estates and Trusts
    3rd Edition, Zaritsky, Lane & Danforth. Includes income tax rules for trusts, estates, beneficiaries and grantors, features numerous practical examples and provides authoritative coverage of such topics as tax liability for simple and complex trusts, tax on accumulation distributions, trusts treated as separate taxable entities, foreign trusts and trusts owning S corporation stock, estates under probate, charitable trusts (including charitable remainder trusts and charitable lead trusts), in-kind distributions and more.
  • Federal Tax Valuation
    Bogdanski. Concise and comprehensive answers to all important estate planning questions concerning valuations.
  • Federal Taxation of Trusts, Grantors and Beneficiaries
    3rd Edition, Peschel & Spurgeon. This treatise covers all types of trusts, including GRATS, GRUTS, QPRTS, defective or intentional grantor trusts, S corporation trusts, foreign trusts, charitable trusts, marital deduction trusts, and trusts for minors.
  • Generation-Skipping Transfer Tax
    2nd Edition, Harrington, Plaine & Zaritsky. Generation-Skipping Transfer Tax reveals strategies on how to reduce or eliminate the tax an heir might have to pay on an estate. This volume closely examines all options associated with GST.
  • Irrevocable Trusts: Analysis with Forms
    Esperti. Expert guidance with practical tools for the creation and management of irrevocable trusts, includes forms and checklists.
  • Personal Financial Planning Handbook: With Forms and Checklists
    2nd Edition, Pond. Every financial planning situation is addressed, including: equity investments, tax planning, retirement planning, insurance planning, risk management, and estate planning. Special client circumstances such as college funding, divorce, and adoption are taken into consideration.
  • Post Mortem Tax Planning
    Kasner, Strauss & Strauss. Outlines the planning and preparation that should take place to efficiently and effectively thwart post mortem tax consequences and preserve estate assets
  • Representing the Elderly or Disabled Client: Forms and Checklists with Commentary
    Begley, Jr. & Hook. Covers Medicaid planning, estate planning, estate administration, guardianship, health insurance advocacy and trusts.
  • Retirement Planning: Tax and Financial Strategies
    2nd Edition, Streng & Davis. Provides comprehensive, integrated coverage of all the fundamental questions regarding tax planning for retirement.
  • Structuring Buy-Sell Agreements: Analysis with Forms
    2nd Edition, Zaritsky, Aghdami & Mancini. Buy-sell agreements of all types are included: redemption agreements, cross-purchase agreements and combination agreements. Covers tax and non-tax advantages and disadvantages of each type of agreement and see how these agreements are used.
  • Structuring Estate Freezes: Analysis with Forms
    2nd Edition, Zaritsky & Leimberg. Contains hundreds of completed examples, highlighting legal areas and specific transactions that require special handling. More than a dozen forms used in estate freezing and wealth transmission techniques are included.
  • Tax Planning for Family Wealth Transfers During Life: Analysis With Forms
    3rd Edition, Zaritsky. Topics include reversionary trusts, grantor retained annuity trusts, split purchase of a residence, corporate and partnership freezes, gifts to minors, gifts under a durable power of attorney and more. Discussions include: saving for a child's education, caring for elderly parents with pre-tax dollars, transferring the growth of a business to children without surrendering control, gift-giving without consequences, and handling highly appreciated stocks and bonds.
  • Tax Planning for Family Wealth Transfers At Death: Analysis With Forms
    Zaritsky. A discussion and analysis of the special income, estate and generation-skipping transfer tax issues and strategies concerning the transmission of an individual’s or family’s assets at death. Includes in-depth guidance on:
    Planning and drafting wills and revocable trusts to implement marital deduction and generation-skipping transfer tax planning
    Determining when and how best to use portability of a deceased spouse's unused exemption amount
    Structuring the most appropriate forms of joint property ownership to leverage the many benefits of common ownership
    Contains over 300 sample wills.
  • Tax Planning for Highly Compensated Individuals  
      
    3rd Edition, Madden. Covers stock options, insurance trusts, deferred compensation, fringe benefit packages, alternative minimum tax, 401(k) and IRA plans, charitable gifts, lifetime gifts, irrevocable lifetime trusts, and many other financial tools, strategies and alternative compensation techniques helpful to highly compensated clients.
  • Tax Planning with Life Insurance: Analysis with Forms
    2nd Edition, Zaritsky & Leimberg. Includes answers to questions concerning: income tax rules; accounting issues involving life insurance; income tax definition of life insurance; using life insurance in both revocable and irrevocable trusts; creative uses of life insurance for charitable giving; and corporate and partnership uses of life insurance.
  • U.S. International Estate Planning
    Spielman. This treatise provides in-depth analysis and guidance on U.S. income and wealth transfer taxes affecting cross-border planning, addressing the tax and non-tax property transfer concerns associated with U.S. and foreign clients with U.S. ties.

Tax Accounting

  • The Alternative Minimum Tax
    Lathrope. Contains separate chapters on AMT for consolidated returns, individual returns and individual treatments of each AMT adjustment and preference. AMT planning chapters and sections make this guide an invaluable resource.
  • Federal Tax Accounting
    2nd Edition, Gertzman. Methods of accounting and how they affect taxes.

U.S. International

Partnership and Limited Liability Entities

  • Federal Taxation of Partnerships & Partners
    3rd Edition, McKee, Nelson & Whitmire. Comprehensive coverage of the tax rules applicable to partnerships and their partners (and to limited liability companies and their members).
  • Structuring & Drafting Partnership Agreements: Including LLC Agreements
    Whitmire, Nelson, McKee, Kuller, Hallmark & Garcia. Leads you step by step through all types of partnership and limited liability company agreements.
  • Limited Liability Companies: Tax & Business Law
    Bishop & Kleinberger. Addresses the state rules for limited liability companies as well as their impact on tax planning for these federal tax and non-tax entities.
  • Partnership Taxation
    6th Edition, Willis & Postlewaite. This treatise is arranged around the life cycle of a partnership or a limited liability company, from the tax consequences of formation and operation, to liquidation or the sale of an interest therein.
  • Federal Income Taxation of Passive Activities
    Sutton & Howell-Smith. This treatise will provide the quantitative analysis necessary to understand whether business and investment activities fall under the jurisdiction of Section 469's passive loss rules.

Taxation of Specialized Industries/Financial Instruments

Individual/General Federal Taxation

  • Federal Income Taxation of Individuals
    Bittker, McMahon & Zelenak. Fully research any individual income tax question related to individual income tax, including tax procedure, penalties, standards of practice, and tax litigation.
  • Federal Taxation of Income, Estates & Gifts
    2nd/3rd Edition, Bittker & Lokken. Provides unique guidance and orientation, emphasizing the purpose, structure, and principal effects of tax law. Encyclopedic in scope, with concise explanations of the Code and regulations, examines ambiguities and gaps in legislation, and points out usable rules and guideposts.
  • WG&L Tax Dictionary
    Westin. Explanations of more than 5,000 terms that arise in federal tax practice, everything from Internal Revenue Code definitions to tax and financial slang.

Pension & Benefits

  • Qualified Pension & Profit Sharing Plans
    2nd Edition, Perdue. Step-by-step guidance on how to design, maintain or terminate any type of qualified retirement plan quickly and confidently, with complete descriptions of basic types of qualified plans.
  • Taxation of Distributions from Qualified Plans
    Bennett, Bradley, Kaiser, Northwood & Sharpe. Guidance on how to approach and resolve issues that may arise in establishing qualified retirement plans as well as planning for and reporting distributions from various types of qualified plans.

Charitable Giving and Exempt Organizations

  • Taxation of Exempt Organizations
    Hill & Mancino. Analysis and guidance on federal taxation, fundraising, and other activities of organizations recognized as exempt under federal law. Contains citations to relevant cases, revenue rulings, significant private letter rulings, technical advice memoranda, continuing professional education texts, and related materials.
  • Tax Economics of Charitable Giving
    WTAS, LLC. Practical guidance you need to take advantage of both present and future tax-saving opportunities, written for donors as well as professional advisors.
  • Charitable Giving: Taxation, Planning, and Strategies
    Fox. Written for tax advisors, with specialized tax-planning insight to help donor clients realize the greatest possible tax benefits from charitable giving.

Transfer Pricing

  • U.S. International Transfer Pricing
    Briger, Martin & Lowell. Provides essential transfer pricing guidance for U.S.-based companies and practitioners, presenting positions in litigation or controversy, Advance Pricing Agreements, responding to a summons or examination, and other related topics.
  • International Transfer Pricing: OECD Guidelines
    Hammer, Levey &, Lowell. A step-by-step guide to planning, documentation, design, structure and analysis of international transfer pricing, applying the OECD model rules.
  • U.S. International Taxation: Practice and Procedure
    Lowell & Martin. Provides step-by-step guidance for handling all IRS issues relating to documentation, compliance and controversy for all international tax issues. The presentation is transactional in orientation, supported by fact patterns.

State & Local Taxation

  • State Taxation
    3rd Edition, Hellerstein & Hellerstein. Tax advisors involved with multistate tax liability will find useful guidance to tax compliance and planning issues that face state tax researchers.
  • State Taxation of Pass-Through Entities and Their Owners
    Fenwich, McLoughlin, Salmon, Smith, Tilley & Wood. Provides practical guidance on state tax issues that uniquely affect pass-through entities operating in two or more states, and their owners.

Electronic Commerce

  • Electronic Commerce: Taxation and Planning
    Hardesty. Provides expert guidance to assist practitioners and electronic commerce enterprises in making informed planning decisions. The treatise also features an easy to use state-by-state guide on the tax treatment of electronic commerce.

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