2012 May Meeting

Thoughtful Insights. Useful Analysis.
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 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.

 

2012 May Meeting - Washington, DC
Committee NamePanel TitleMaterial TitleNotes
Administrative PracticeImportant DevelopmentsSelected Recent Developments in Administrative Practicepaper by Bryon A. Christensen
Administrative PracticeSo You Think Your Statute is Closed? Mitigation Procedures and Equitable
Remedies that may “Open” Closed Statutes
So You Think Your Statute is Closed? Mitigation Procedures and Equitable Remedies that may “Open” Closed Statutesslides by Jennifer Breen, George Hani and Barbara Pettoni
Administrative PracticeTips and Traps in Transfer Pricing ExaminationsTips and Traps in Managing Transfer Pricing Examinationsslides submitted by Fred Murray
Affiliated and Related CorporationsA Primer on Consolidated Return Basics: Part I – Consolidated Taxable Income and Investment AdjustmentsA Primer on Consolidated Return Basics: Part I Consolidated Tax Liability and Investment Adjustmentsslides by Brian Peabody, Maury Passman, Jay Singer and Shane Kiggen
Affiliated and Related CorporationsA Primer on Consolidated Return Basics: Part II – Intercompany Transactions.Back to Basics: Intercompany Transactions (and some Current Developments)slides by Lawrence M. Axelrod, Amie Colwell Breslow, Sean P. Duffley, Sean C. McKeever
and Mark A. Schneider
Banking & Savings InstitutionsHighlights of the Newly-Proposed FATCA Due Diligence and Withholding RegulationsHighlights of the Newly-Proposed FATCA Due Diligence & Withholding Regulationsslides by Mark Leeds, Lisa Chippindale, Tara N. Ferris and Danielle Nishida
Banking & Savings InstitutionsSection 871(m) and Withholding; What’s a Bank, as a Withholding Agent To DoSection 871(m) Panel Discussionslides by Micah Bloomfield and Tony Tuths
Banking & Savings InstitutionsThe Definition of “Bank” under the Internal Revenue CodeTax Definition of “Bank” Relevance in the Modern Worldslides by Viva Hammer, Robert A. Martin and Jonathan Goldstein
Bankruptcy and WorkoutsAcquisition of Troubled CorporationsAcquisition of Troubled Corporations – Part IIslides by Dana Lasley, Jonathan Goldstein and Don Leatherman
Bankruptcy and WorkoutsBankruptcy, Collections and the Collection Due Process AppealDischarge Survey, 2011panel materials submitted by Frances Sheehy
Bankruptcy and WorkoutsBankruptcy, Collections and the Collection Due Process AppealCDP Survey, 2011panel materials submitted by Frances Sheehy
Bankruptcy and WorkoutsBankruptcy, Collections and the Collection Due Process AppealDischarge Survey, 2010panel materials submitted by Frances Sheehy
Bankruptcy and WorkoutsTax Hot Spots in Bankruptcy ProceedingsTop Ten “Hot Button” Issuesslides by Bob Pope
Business Cooperatives & AgricultureDefinition of a “Farming Business” under the CodeDefinition of a “Farming Business” under the Internal Revenue Codepaper by Craig A. Houghton
Capital Recovery & LeasingAccelerated Credits in Lieu of Bonus DepreciationAccelerated Credits Provisionslides by Katherine M. Breaks
Capital Recovery & LeasingCurrent DevelopmentsCurrent Developmentspaper by Susan Grais, Catherine Brandt, Steven Gertzman, Mary Batcher and Ed Cohen
Capital Recovery & LeasingHot Topics in LeasingHot Topics in Leasingslides by Glenn Johnson, Scott Dinwiddie, Megan Kirmil and Isaac Sperka
Civil and Criminal Tax PenaltiesDiscovery, Documents and Privilege in Tax LitigationDocument Retention, Spoliation, and Tax Discoveryslides by Matthew D. Lerner
Civil and Criminal Tax PenaltiesInternational Tax Enforcement and Globalization: Can the Tax Police Keep Pace with the Criminals?International Tax Enforcement Developments For the Private Client Practitioners and Advisorspaper by Bruce Zagaris
Civil and Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsLegislative and Administrative Developments,paper by John Colvin
Civil and Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsSub-Committee on Important Criminal Tax Developmentspaper by Michel Stein, Cory Stigile and Lacey Strachan
Civil and Criminal Tax PenaltiesReports of Subcommittees on Important DevelopmentsIRS Investigations and Practices Subcommittee Reportslides by Michael A. Villa
Civil and Criminal Tax PenaltiesRestitution and Civil Tax Issues in SentencingCivil Tax Issues and Restitution in Sentencingslides by Caroline D. Ciraolo
Corporate TaxCurrent Developments and Corporate Tax Reform.Corporate Developments and Corporate Tax Reformslides by Michael Schler, John Buckley, Andrew Gordon, Robert Gordon
Corporate TaxSection 382 DevelopmentsSection 382 Requested Guidanceslides by William Alexander, Jonathan Forrest, Mark Hoffenberg and J.R. Neuville
Court Procedure and PracticeRoundtable Discussion: Electronic TrialsTechnology in Trial: Using Technology to Persuade Four Generationspaper by Christopher Egan
Court Procedure and PracticeFifty Years of Court Procedure and PracticeFifty Years of Court Procedure and Practiceslides submitted by Tom Cullinan
Court Procedure and PracticeImportant DevelopmentsSummary of Current Developments, May 11, 2012paper by Elizabeth A. McGee
Court Procedure and PracticeMotions in Limine in Tax Court ForumsKeeping the Cat in the Bag - Motions in Limine in Tax Court Forumsslides by Mark V. Holmes, Daniel A. Rosen, Mark D. Allison and Sean M. Akins
Court Procedure and PracticeMotions in Limine in Tax Court ForumsKeeping the Cat in the Bag - Motions in Limine in Tax Court Forumssupplemental panel materials
Employee BenefitsEthical Issues in Executive Compensation PlansEthical Dilemmas in Executive Compensationslides by Sandra Cohen, Robert A. Miller and Elizabeth Drigotas
Employee BenefitsLifetime Income Options for Retirement PlansGuaranteed Income Investmentsslides by W. Waldan Lloyd
Employee BenefitsLifetime Income Options for Retirement PlansGuaranteed Income Investments for 401(k) Planspaper by W. Waldan Lloyd
Employee BenefitsPension Benefit Guaranty Corporation UpdateA Window Into PBGC's Practice: Current Issues and Trendspaper by Israel Goldowitz and Erika E. Barnes
Employee BenefitsWellness Programs: HIPAA, the ADA , and GINA, Oh My!Implementing and Measuring Wellness Programs: Legal Considerationsslides by Felicia A. Finston and Susan A. Wetzel
Employee Benefits Subcommittee on Defined Benefit PlansEmployee Benefits Defined Benefit Plans UpdateRecent PBGC Regulatory Developments, (January 1, 2010, to April 24, 2012)paper by Harold J. Ashner
Employee Benefits Subcommittee on Defined Benefit PlansEmployee Benefits Defined Benefit Plans UpdateA Window Into PBGC's Practice: Current Issues and Trendspaper by Israel Goldowitz and Erika E. Barnes
Employee Benefits Subcommittee on DistributionsEmployee Benefits Distributions UpdateEmployee Benefits Distributions Update - Puerto Ricoslides by Kathryn J. Kennedy, Carlos Gonzalez, Diane S. Bloom and Monika Templeman
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities LawEmployee Benefits Executive Compensation, Fringe Benefits and Securities Law UpdateFederal Tax Implications of Performance Stock Units / Performance Sharesslides by Rory D. Lyons
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities LawEmployee Benefits Executive Compensation, Fringe Benefits and Securities Law UpdateAccounting for Performance Awardsslides by Jeff Martin
Employee Benefits Subcommittee on Employee Benefits Executive Compensation, Fringe Benefits and Securities LawEmployee Benefits Executive Compensation, Fringe Benefits and Securities Law UpdateDisclosure Issues for Performance Shares and Unitsslides by Mark A. Borges
Employee Benefits Subcommittee on ESOPsEmployee Benefits ESOP UpdateESOP Subcommittee Agenda and Accompanying Documentspanel materials
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and
Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans
Employee Benefits Welfare Benefits Design, Funding and Regulation UpdateProposed Enforcement and Reporting Requirements for Multiple Employer Welfare Arrangements (MEWAs)slides by Gabriel Marinaro
Employment TaxesFederal Injunctions and Employment TaxesPyramiding Employment Taxes: Civil Injunction or Criminal Prosecution?slides by Heather M. Pesikoff
Employment TaxesHow to Navigate the IRS Civil Employment Tax Penalties MazeIRS Employment Tax Civil Penaltiesslides by Anthony Arcidiacono, Mary Gorman and Ira Mirsky
Employment TaxesJust How Exactly Is the IRS Organized?Organization of IRS From an Employment Tax Perspectiveslides submitted by Dan Boeskin, Kathleen Mort and Rebecca Wilson
Energy and Environmental TaxesAdministrative Update on Renewable EnergyAdministrative Update on Renewable Energyslides by Todd Reinstein, Brian Americus, Ellen Neubauer and Jeffrey Davis
Energy and Environmental TaxesLegislative Update: Energy Tax Proposals and PolicyExpired and Expiring Energy Tax Provisions –Looking Forwardpanel materials submitted by Hannah Hawkins
Energy and Environmental TaxesLegislative Update: Energy Tax Proposals and PolicyLegislative Updateslides by John Gimigliano, Ryan Abraham and Hannah Hawkins
Estate & Gift TaxesArt is Long, Life is Short: Estate Planning for the Artist and Art CollectorArt is Long, Life is Short: Estate Planning for the Artist and Art Collectorpaper by Sarah M. Johnson and Joshua J. Kaufman
Estate & Gift TaxesChoosing the Right Investment for Your Charitable TrustStrategic Investing – Choosing the Right Investment for Your Charitable Trustpaper by Irene C. Estrada and A. Christopher Sega
Estate & Gift TaxesChoosing the Right Investment for Your Charitable TrustChoosing the Right Investment for Your Charitable Trustslides by Irene C. Estrada
Estate & Gift TaxesCurrent DevelopmentsCurrent Developments in Estate Planningpaper by George D. Karibjanian & Hannah W. Mensch
Exempt OrganizationsAncillary Joint VenturesJoint Ventures: The Legal Basicspaper by Tomer J. Inbar
Exempt OrganizationsDevelopments in IRS EnforcementIRS Enforcement: Recent Trends and Current Prioritiesslides by Peter Lorenzetti, Michael Clark and Diara M. Holmes
Exempt OrganizationsFamily Foundations: Practical Problems and Practical SolutionsFamily Foundations: Practical Problems and Practical Solutionspaper by David A. Shevlin
Exempt OrganizationsFamily Foundations: Practical Problems and Practical SolutionsFamily Foundations: Practical Problems and Practical Solutionsslides by David A. Shevlin
Exempt OrganizationsVAT and the Tax-Exempt Sector: Unique US Tax IssuesVAT and the Tax-Exempt Sector: What are the Issues?slides by Harley Duncan
Exempt OrganizationsVAT and the Tax-Exempt Sector: Unique US Tax IssuesImpact Of Structural Tax Reform On Nonprofit Organizationsreport by Robert Carroll, Thomas S. Neubig, and Kathleen M. Nilles
Fiduciary Income TaxEarly Termination of Charitable Remainder TrustsEarly Termination of Charitable Remainder Trusts: Why and Howpaper by Laura H. Peebles
Fiduciary Income TaxEstate Planning Issues with Intra-Family Loans and NotesEstate Planning Issues with Intra-Family Loans and Notespaper by Steve R. Akers and Philip J. Hayes
Fiduciary Income TaxIRA Minimum Distributions- What Really Happens After DeathIRA Minimum Distributions- What Really Happens After The Client Diespaper by Timothy H. Guare
Fiduciary Income TaxRegulatory Roundup and Recent DevelopmentsRecent Developments in Fiduciary Income Taxpaper by Rachel D. Burke
Foreign Activities of US TaxpayersRepatriationsRepatriationsslides by Robert B. Stack, Ronald Dabrowski, Michael A. DiFronzo, Daniel McCall and Brenda Zent
Foreign Activities of US TaxpayersTransactions in the Cloud and Subpart FTo Infinity and Beyond: Piedras Negras and the “Offshore” Cloudslides by Kim Majure, J. Brian Davis, Danielle Rolfes, Jeffrey Mitchell and Anne Shelburne
Foreign Lawyers ForumBeneficial OwnershipBeneficial Ownership – China Perspectiveslides by Luc Moritz?
Foreign Lawyers ForumBeneficial OwnershipBeneficial Ownership : Indian PerspectiveSlides by Aseem Chawla
Foreign Lawyers ForumBeneficial OwnershipBeneficial Ownership: A Danish PerspectiveSlides by Nikolaj Bjørnholm
Foreign Lawyers ForumBeneficial OwnershipBeneficial Ownership—Canada PerspectiveSlides by Barbara Worndl
Foreign Lawyers ForumBeneficial Ownership“Beneficial Ownership” Panel: Introslides by William Chip
Foreign Lawyers ForumTaxation of Indirect Transfers of Shares: An Update in Light of the Vodafone Decision in IndiaTaxation of Indirect Transfers of Shares: An Update in Light of the Vodafone Decision in Indiaslides by Richard L. Winston, Aseem Chawla, Fernando Camarena, Ana Claudia Utumi, Luc Moritz, Michiel van Kempen and Michael McGowan
Individual and Family TaxationSection 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent DevelopmentsHow to Win a Section 469 Auditslides by Elizabeth Nelson
Individual and Family TaxationSection 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent DevelopmentsSection 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developmentsoutline by Douglas W. Schwartz
Individual and Family TaxationSection 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent DevelopmentsSection 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developmentsslides by Douglas W. Schwartz and Elizabeth Nelson
Individual and Family TaxationThe Nominee/Transferee/Alter-Ego Lien – What Can a Practitioner Do?Nominee Liens & Alter Ego Lienspaper by Robert E. McKenzie
Individual and Family TaxationThe Nominee/Transferee/Alter-Ego Lien – What Can a Practitioner Do?Tax Collectionpaper by Robert E. McKenzie
Insurance CompaniesFATCA from an Insurance Company PerspectiveFATCA-Where we are now . . .slides submitted by Craig R. Springfield
Insurance CompaniesFATCA from an Insurance Company PerspectiveWhat FATCA means for Insurersslides submitted by Craig R. Springfield
Insurance CompaniesInsurance Tax LitigationInsurance Tax Cases in Litigationslides by Richard Riley
Insurance CompaniesUpdate on Insurance Tax MattersInsurance Tax Updateslides by Sheryl B. Flum, Samuel A. Mitchell and Tracy D. Williams
Investment ManagementUS Private Equity Fund Outbound Transaction StructuringGlobal tax trends in Private Equityslides by Oscar Teunissen, Lodewijk Berger and Javier Rodríguez
Joint: Closely Held Businesses and Civil & Criminal Tax PenaltiesApproaching Penalty Abatements: Strategies & PitfallsApproaching Penalty Abatements: Strategies & Pitfallsoutline by Renesha N. Fountain, Jason B. Freeman and Gregory R. Wilson
Joint: FAUST, FLF, Transfer Pricing & USAFTTJoint Current International Developments PanelJoint Current International Developments Panel
FAUST, USAFFT, FLF, and Transfer Pricing
slides by Dirk Suringa, Roger Conlon, Michael Plowgian, Michael Cornett, Jason Bazar, Per Erik Juvkam-Wold and Gareth Amdor
Low Income TaxpayersTax Issues Impacting Military PersonnelMilitary Tax Issuesslides by Anson Asbury, Joseph Barry Schimmel and Rachel Ney
Low Income Taxpayers WorkshopTimely AssessmentsTimely Assessment of Taxslides by Phillip A. Pillar
Partnerships and LLCsIs there Alchemy when Debt Disappears in Partnership Contribution/Distribution
Transactions?
Is There Alchemy When Debt Disappears in Partnership Contribution/Distribution Transactions?slides by William P. Wasserman, Phillip Gall, Don A. Leatherman, Kevin M. Richards and Franny Wang
Partnerships and LLCsShazam! Debt Appears! Springing Debt and Rev. Rul. 99-5Springing Debt: Rev. Rul. 99-5slides by Glenn E. Dance, Sebastian J. Grasso and John J. Rooney
Partnerships and LLCsThe Trial of a Partnership Tax CaseThe Trial of a Partnership Tax Case: Perspectives From the Bench and the Barslides by Mark V. Holmes, Victor J. Wolski, Matthew D. Lerner and Michael J. Desmond
Pro BonoPro Bono Matters: The Exploding Need for Pro Bono Services for Exempt
Organizations
Automatic Loss of Exemption for Exempt Organizationspresentation by Brian Yacker
Real EstateA New Bite: The 3.8% Tax on Net Investment IncomeAn Examination of the
Medicare Contribution Tax
Section 1411
slides by Jeanne Sullivan
Real EstateHot Topics with Government PanelistsHot Topics with Government Panelistsslides by Robert J. Crnkovich, Jennifer H. Alexander and Beverly Katz
Real EstateRecent REIT DevelopmentsUpdate on REIT Developmentsslides by Julanne Allen, Dara Bernstein, Jonathan Silver and Charles Temkin
Real EstateThe Long-Awaited Proposed Repair Regulations under Section 263(a); What Do They Mean to You?The Long-Awaited Proposed Repair Regulations under Section 263(a); What Do They Mean to You?slides by Brandon Carlton, Merrill D. Feldstein and Patrick M. Clinton
Real EstateThe UBTI Exception: Fractions Rule Compliance under Section 514(c)(9)Fractions Rule Structuring Issuesslides by James B. Sowell
S CorporationsCurrent DevelopmentsCurrent Developments in the Federal Income Taxation of S Corporationspaper by William Klein and Dana Lasley
S CorporationsHot Topics related to S CorporationsAn Examination of the Medicare Contribution Tax
Section 1411
slides by Jeanne Sullivan
S CorporationsWorrying about Being At-Risk – Applying Section 465 to S CorporationsWorrying about being at risk: Subchapter S Loss Limitations under Section 465slides by John S. Harper and Ronald A. Levitt
Sales, Exchanges and BasisCurrent Developments in Sales, Exchanges and Basis, Including Sections 1031 & 1033Current Developments In Like-Kind Exchangespaper by David Shechtman
Sales, Exchanges and BasisIs It Treated as a Sale? Lease, Financing? Constructive Sale? Option? Something
Else? – Part II
The Whole Truth About Using Partial Real Estate Interests in Section 1031 Exchangespaper by Bradley T. Borden
Sales, Exchanges and BasisLike-Kind Exchanges Involving Oil, Gas and Mineral Interests – Tax GoldLike-Kind Exchanges Involving Oil, Gas and Mineral Interests – Tax Goldslides by Mary B. Foster, Todd D. Keator and Max A. Hansen
Section Program: Joint: Bankruptcy & Workouts and Low Income TaxpayersEliminating Tax Debt through Offer in Compromise or BankruptcyEliminating Tax Debt through Bankruptcypaper by Kenneth C. Weil
Section Program: Joint: Bankruptcy & Workouts and Low Income TaxpayersEliminating Tax Debt through Offer in Compromise or BankruptcyEliminating Tax Debt through Bankruptcyslides by Kenneth C. Weil
Section Program: Joint: Employment Taxes and Closely Held BusinessesLitigating Worker Classification IssuesA Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issuesslides by Lynne Camillo, Chaya Kundra, William Prescott and Joe Spires
Section Program: Joint: Employment Taxes and Closely Held BusinessesLitigating Worker Classification IssuesA Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issuesoutline and panel materials by Lynne Camillo, Chaya Kundra, William Prescott and Joe Spires
Section Program: Real EstateIncome Tax Aspects of Debt WorkoutsIncome Tax Aspects of Debt Workoutsslides by David L. Friedline
and Julie C. Sassenrath
Standards of Tax PracticeEthical Issues Arising When an Error in a Closed Year is Identified - Can You
and Should You Correct it?
Ethical Issues Arising When an Error in a Closed Year is Found:
Can You and Should You Correct It?
slides by Jennifer Breen, Kathleen Agbayani, Matthew Cooper and Richard Sapinski
Standards of Tax PracticeLosing the Forest Through the Trees: Has Routine “Legending” of E-mails and
Other Communications Caused Practitioners to Lose Sight of the Underlying
Ethical Rules?
Losing the Forest Through the Trees: Has Routine “Legending” of E-Mails and Other Communications Caused Practitioners to Lose Sight of the Underlying Practice Rules?slides by Thomas J. Kane, Kip Dellinger, Michael J. Desmond and Fred F. Murray
State & Local TaxesState Taxation of Foreign IncomeMultistate Tax Commission Proposed Model Statute For Combined Reporting: Tax Haven Provision and Water's Edge Definitionpaper by Shirley K. Sicilian
State & Local TaxesState Taxation of Foreign IncomeState Taxation of Foreign Income - Outlinepaper by Fred M. Ackerson
State & Local TaxesTaxation of Nonprofit Healthcare Organizations – State and Federal PerspectivesTaxation of Healthcare Institutionsslides by Christopher J. Swift
State & Local TaxesTaxation of Nonprofit Healthcare Organizations – State and Federal PerspectivesTaxation of Healthcare Institutionspaper by Christopher J. Swift
State & Local TaxesThe Evolving Marketing Concepts For Selling Goods and Services and Their Treatment For Sales Tax PurposesThe Evolving Marketing Concepts For Selling Goods and Services - Sales Tax Treatmentslides by Robert W. Nuzum, Arthur R. Rosen and Matthew Hedstrom
State & Local TaxesTransparency Obligations of State and Local GovernmentTransparency Obligations of State and Local Governmentpaper by David Brunori, James W. Dawson, Jr. and Jaye A. Calhoun
Tax AccountingCurrent DevelopmentsCurrent Developmentspaper by James Liechty, Natalie Tucker, Tracy Watkins and Sam Weiler
Tax AccountingReview of the Treatment of Rotable Spare PartsTreatment of Rotable and Temporary Spare Partsoutline by by Jody Brewster, Bob Carney, Les Schneider, Scott Dinwiddie and Merrill Feldstein
Tax AccountingReview of the Treatment of Rotable Spare PartsTreatment of Rotable and Temporary Spare Partsslides by Jody Brewster, Bob Carney, Les Schneider, Scott Dinwiddie and Merrill Feldstein
Tax AccountingSignificant Issues Arising with the Application of Section 199Significant Issues Arising with the Application of Section 199paper submitted by Beth Benko, George Manousos, Todd Reinstein and Connie Cheng
Tax AccountingTangible Property Regulations: Accounting Method Change GuidanceTangible property regulations: Accounting method change guidance disposition examplesslides submitted by Colleen O’Connor
Tax AccountingTangible Property Regulations: Accounting Method Change GuidanceTangible Property Regulations: Accounting Method Change Guidance - Summary of Key Provisions of Rev. Proc. 2012-19 and Rev. Proc. 2012-20supplemental panel materials
Tax Bridge to PracticeGENERAL SESSIONS: Corporate Tax: Know Your Spin-offs, Split-offs and Split-ups; A Tax Free Trifecta to Separate a Company’s BusinessKnow Your Spin-offs, Split-offs and Split-ups; A Tax Free Trifecta to Separate a Company’s Businessslides by Joshua T. Brady, Kevin M. Jacobs and Ross E. Poulsen
Tax Bridge to PracticeTRACK 2: Nuts & Bolts of Deficiency Cases: From Examination to the Tax CourtNuts & Bolts of Deficiency Cases: From Examination to the Tax Courtpaper submitted by Zhanna A. Ziering
Tax Exempt FinancingEthical Issues For Tax Attorneys Whose Practice Is In The Area Of Tax Exempt
And Other State And Local Government Finance
Ethical Issues for 103 Lawyersslides submitted by John Swendseid
Tax Policy and SimplificationPerspectives on Tax Reform: Restoring the Middle ClassRestoring the Middle Classslides by Roberta Mann
Tax Practice ManagementAvoiding MalpracticeAvoiding Tax Malpracticepaper by Michael B. Lang, Megan Brackney, Diana L. Wollman and Larry S. Dushkes
Transfer PricingHow to Speed Up the APA ProcessAn APMA Update: Improving the APA Processslides by Mark Bronson and Craig Sharon
US Activities of Foreigners and Tax TreatiesProposed Section 892 Regulations Facilitate Access to US Sovereign ExemptionProposed Section 892 Regulations Facilitate Access to US Sovereign Exemptionslides by Len Schneidman, Peter Connors, Michael J. Miller, Steven Musher and Jesse Eggert
US Activities of Foreigners and Tax TreatiesUS International Tax Planning in the CloudUS International Tax Planning in the Cloudslides submitted by Summer A. LePree, Jeffrey L. Rubinger, John P. Barrie, Danielle E. Rolfes and Anne P. Shelburne
Young Lawyers ForumIRS Guidance and the Section 1411 Tax on Net Investment IncomeIRS Guidance and the Section 1411 Tax on Net Investment Income (“NII”)slides by Jeanne Sullivan, Kevin M. Jacobs and Matthew A. Stevens

Advertisement