Section Meeting Materials Archive
Thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings from May 1999 to the present are available to all Tax Section members in TaxIQ. These PDF documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials.
Administrative Practice
Implementation of the New BBA Partnership Audit Rules
Important Developments in Administrative Practice
Recent Changes to IRS Appeals Procedures
Affiliated and Related Corporations
Application of the Final Section 385 Regulations to Consolidated Groups
The Role of the Courts in Interpreting Consolidated Return Regulations
Capital Recovery and Leasing
Capitalized Costs in Failed Acquisitive Transactions
Current Developments in Capital Recovery & Leasing
Civil and Criminal Tax Penalties
Reports of Subcommittees on Important Developments
- Outline: Important Civil Developments October 2016 through December 2016
- Slides: IRS Investigations & Practices Subcommittee Report
Restitution
Uncommon Penalties
- Slides: Assessable Penalties
- Slides: Less Common Penalties in Appeals (Examination)
- Slides: Uncommon Penalties, non-FBAR
Closely Held Businesses
Choice of Entity: Practical Considerations for Practitioners and Clients
Selling and Buying the Dreaded Tax Embroiled Business
Corporate Tax
Current Developments in Corporate Tax
Interesting Issues Arising Under Section 385
Court Procedure and Practice
Current Developments in Court Procedure and Practice
How to Affirmatively Defend An FBAR Case
Let the Sunshine In: FOIA In Tax Litigation
- Slides: Finding Hidden Treasure: How to Use the Freedom of Information Act (FOIA) and Other Tools to Uncover Valuable Evidence
- Slides: Let the Sunshine In: FOIA in Tax Litigation
Reasoned Decision Making Under the APA: Holding the IRS to a Reasonable Standard
Diversity
The New Markets Tax Credit: Providing Economic Stimulus to Low-Income Communities
Employee Benefits
Current Issues in Executive Compensation
Defined Benefit Plan and Distributions Update
- Outline: Recent PBGC Legislative/Regulatory Developments
- Slides: Current Trends in M&A
- Slides: PBGC Regulatory Update
ESOP Update
Exempt Organization and Governmental Plans Update
Implementation Issues Involved with the DOL Fiduciary Regulations and Related Prohibited Transaction Exemptions
Mergers & Acquisitions Update
Multinational Employee Benefits & Compensation Issues Update
Multiple Employers, PEOs and Controlled Groups Update
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Chart: Mental Health Parity Provisions of the 21st Century Cures Act
- Outline: Impact on Employer-Sponsored Group Health Benefit Plans of the MACRA Physician Payment Law and a Possible Repeal of the ACA Medicaid Expansion
Employment Taxes
Federal Employment Tax Update
Global Mobility and Frequent Business Travelers
Who is the Employer?
Energy and Environmental Taxes
Energy Tax Current Developments Roundtable
Estate & Gift Taxes
Current Developments in Estate & Gift Taxes
Pay Early, Pay Less: Maximizing TPT Credit Availability for Married Couples
Should I Stay or Should I Go? Considerations When Switching Domicile to Florida
The Separate Share Rule in Operation
Trump Is President and the Republicans Control the House and the Senate: What Does This Mean for Estate Planners Moving Forward?
Exempt Organizations
State of Play: Compensation and Intermediate Sanctions
Thorny Issues for Private Foundations
US Filing Obligations of Foreign Charities and the Implications for US Funders
Fiduciary Income Tax
Current Developments in Fiduciary Income Tax
International Spotlight: The Common Reporting Standard and FATCA As Applied to Private Clients – What Every Planner Should Know
The ABCs of QSBS: The Benefits, Requirements and Planning Opportunities with Qualified Small Business Stock
- Outline: The ABCs of QSBS: The Benefits, Requirements and Planning Opportunities with Qualified Small Business Stock
- Slides: The ABCs of QSBS: The Benefits, Requirements and Planning Opportunities with Qualified Small Business Stock
The New Paradigm of Estate Planning: Fiduciary Income Taxation and Grantor Trusts
Financial Transactions
Current Developments in Financial Products
Final Section 385 Regulations – How Will the Documentation Rules Apply in the Real World?
Interesting Issues under Section 1234A
Foreign Activities of US Taxpayers
Outbound Stock and Asset Transfers
The Foreign Tax Credit
Foreign Lawyers Forum
What's Going On? An Update on Tax Treaty and State Aid Developments
- Slides: EU State Aid and Tax Rulings
- Slides: EU State aid: Apple
- Slides: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI")
Individual & Family Taxation
Can You Get Your Business Client Relief Under Section 530 of the Revenue Act of 1978?
Deductible Medical Expenses Under Section 213 Take on New Meaning
Form 1099 Issues
Insurance Companies
Current Issues in Reinsurance Transactions
Practical Advice on PBR Implementation
Investment Management
Current Regulatory Initiatives Impacting Regulated Investment Companies (RICs)
The New Section 385 Regulations and Private Funds
The New Section 707 and 752 Regulations and Private Equity Funds
Joint International Committees
Joint Current International Developments Panel
Partnerships & LLCs
Cross Border Partnership Transactions
New Partnership Regulations under Sections 707 and 752 (Part 2)
Section 708 Technical Terminations
Troubled Partnerships
Pro Bono & Tax Clinics
Disaster Tax Issues
Real Estate
Hot Topics in Real Estate
New Partnership Regulations under Sections 707 and 752 (Part 1)
Non-Safe Harbor Reverse Exchanges after Bartell
Real Property for REIT Purposes
S Corporations
Current Developments in the Federal Income Taxation of S Corporations
S Corporations: Tips and Traps for the Unwary
Sales, Exchanges and Basis
Can Replacement Property be Temporarily Parked Beyond the Rev. Proc. 2000-37 Safe Harbor?
Current Developments in Sales, Exchanges & Basis
Current Section 336(e) Issues for Partnerships Buying Corporations
Section Programs
Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
- Outline: Federal Estate, Gift and Generation-Skipping Transfer Tax Recent Developments
- Outline: Recent Developments in Federal Income Taxation
- Slides: Current Developments in Individual, Corporate, Partnership, and Estate and Gift Taxation
Nuts & Bolts of State and Local Tax: Practicing Constitutional Law Every Day
Nuts & Bolts of State and Local Tax: What Tax is More than the State Income Tax? - The Sales Tax: Everything You Need to Know But Were Afraid to Ask
Standards of Tax Practice
Ethical Issues in Federal Tax Practice - The Government Perspective
State & Local Taxes
Is McLeod Immortal? Transactional Nexus and the SALT Implications of Failing to Distinguish between Sales Taxes and Use Taxes
The Current State of Factor Presence Nexus Standards
Will 2017 Usher in Sweeping Federal Tax Reform Legislation? What Are the State Tax Implications?
Tax Accounting
Accounting for Advance Payments Update
Current Developments in Tax Accounting
How New Financial Accounting Standards Will Impact Method Changes
Long-Term Contracts
Tax Bridge on the Road
Tax Basics Through Crowd Funding Transactions
Tax Collection, Bankruptcy and Workouts
CDP Update: No Face-To-Face Conference
Defending the Absolutes: Litigation in the United States District Courts
Quiet Title Actions: The Sword - Not a Shield!
- Outline: Tax Collection, Bankruptcy and Workouts Committee Materials
- Slides: Quiet Title Actions -(18 U.S.C. §2410) and Federal Tax Liens
Tax Exempt Financing
Management Contracts – What is a Safe-Harbor, That is the Question
Multipurpose Allocations in the Refunding and Pool Bond Context: What is Reasonable?
Tax Policy and Simplification
Parameters for Tax Reform in the New Year
Tax Practice Management
Legal Lean Six Sigma for Law Firms
Teaching Taxation and State & Local Taxes
Taxation of the Sharing Economy: Major Issues and Trends
- Slides: Airbnb Tax Collection Agreements
- Slides: Worker Misclassification: Understanding Game-Changing Consequences
Transfer Pricing
From Technology to Taxation: Interaction Between Tax, IP and Valuation in Transfers of Intangibles Between Related Parties
Transfer Pricing Issues in Latin America
Transfer Pricing Litigation Through the Lens of Medtronic
US Activities of Foreigners and Tax Treaties
Current Developments in Information Reporting
Planning Under the Section 385 Regulations
Young Lawyers Forum
Nuts and Bolts of Criminal Tax