2005 Midyear Meeting, San Diego, CA | | Return to Index Search Page |
Committee Name | Program Material Title | Speaker/Author Names | Document ID Number |
| Civil and Criminal Tax Penalties | Important Civil Developments | Fisk, Sharyn | 547200501050 |
| Civil and Criminal Tax Penalties | Important Civil Developments | Nardello, Chad | 547200501050 |
| Civil and Criminal Tax Penalties | Important Civil Developments | Rettig, Charles P. | 547200501050 |
| Closely Held Businesses | A Primer on Partnership Taxation: Economics of the Deal | August, Jerald David | 547200501036 |
| Closely Held Businesses | A Primer on Partnership Taxation: Economics of the Deal | Frost, Stephen G. | 547200501036 |
| Closely Held Businesses | Sample LLC Agreement | Dalle Pazze, Jim | 547200501033 |
| Corporate Tax | Acquisitive D Reorganizations: Whither D (and F)? | Trier, Dana L. | 547200501035 |
| Domestic Relations | What is a California Domestic Partnership and What Will it be when it Grows Up? | Taggart, William E. | 547200501017 |
| Employee Benefits | Discussion Outline: What Benefits are Likely Candidates for Coverage through a Captive Insurance Company and what Implementation Hurdles Exist | Woyke, John | 547200501027 |
| Employee Benefits | Employment Structures for the Expatriate | Ellis, David W. | 547200501023 |
| Employee Benefits | Hidden Costs: The Mutual Fund Scandal From Market Timing to Fee Bundling and its Implications for Retirement Plans | O'Hare, Brian | 547200501037 |
| Employee Benefits | Highlights of the Section 403(b) Proposed Regulations Issued November 16, 2004, and Modified on December 21, 2004 | Cowart, Greta E. | 547200501013 |
| Employee Benefits | New U.K. Treaty — Stock Option Provisions | Fleeman, Grace | 547200501002 |
| Employee Benefits | New U.K. Treaty — Pension Provisions | Fleeman, Grace | 547200501003 |
| Employee Benefits | Phased Retirement: Changing the End of Work | Brown, Kyle N. | 547200501009 |
| Employee Benefits | U.S. Tax-Qualified Plans: Selected International Issues | Ellis, David W. | 547200501012 |
| Estate and Gift Taxes | Reciprocal Trusts Revisited | Fletcher, Derek L. | 547200501040 |
| Estate and Gift Taxes | Reciprocal Trusts Revisited | Van Horn, Paul | 547200501044 |
| Estate and Gift Taxes | Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages) | Berek, David A. | 547200501046 |
| Estate and Gift Taxes | Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages) | Stringer, Jennifer Schooley | 547200501046 |
| Estate and Gift Taxes | Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages) | Berek, David A. | 547200501048 |
| Estate and Gift Taxes | Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages) | Stringer, Jennifer Schooley | 547200501048 |
| Exempt Organizations | Native American Philanthropy: Reforming the Rules | Nilles, Kathleen | 547200501029 |
| Exempt Organizations | Non-Profit Hospital Litigation | King, James R. | 547200501010 |
| Exempt Organizations | Non-Profit Hospital Litigation | Ross, Douglas C. | 547200501010 |
| Exempt Organizations | Non-Profit Hospital Litigation | Sullivan, T.J. | 547200501010 |
| Fiduciary Income Tax | Post-Mortem Tax Elections | Aghdami, Farhad | 547200501022 |
| Fiduciary Income Tax | Recent Developments in Fiduciary Income Tax | Newlon, Jeanne L. | 547200501018 |
| Foreign Activities of US Taxpayers | Cross-Border Merger Regulations | Bress, Nardi | 547200501019 |
| Joint Session: Closely Held Businesses; S Corporations | Family Limited Partnerships: Their Service Arguments and Counter Arguments | Greenberg, Richard H. | 547200501026 |
| Joint Session: Closely Held Businesses; S Corporations | Subchapter S Stock Lifetime Gifting, Discounting and Formula Gifting | Greenberg, Richard H. | 547200501030 |
| Joint Session: Closely Held Businesses; S Corporations | Tax Planning Post Kimball and Thompson | Basile Jr., Paul L. | 547200501043 |
| Joint Session: F.A.U.S.T.; Transfer Pricing; U.S.A.F.T.T. | Supply Chain Restructuring: International Tax and Transfer Pricing Implications | Foley, Sean F. | 547200501034 |
| Low Income Taxpayers | Offers in Compromise Case Studies | Gillum, Mary | 547200501042 |
| Partnerships and LLCs | Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II | Banoff, Sheldon I. | 547200501014 |
| Partnerships and LLCs | Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II | Cohen, Adam M. | 547200501014 |
| Partnerships and LLCs | Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides) | Banoff, Sheldon I. | 547200501005 |
| Partnerships and LLCs | Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides) | Cohen, Adam M. | 547200501005 |
| Partnerships and LLCs | Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 | Burke, Professor Karen C. | 547200501004 |
| Partnerships and LLCs | Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 | Molz, Todd E. | 547200501004 |
| Partnerships and LLCs | Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 | Pollack, Martin D. | 547200501004 |
| Partnerships and LLCs | Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 | Singer-Freeman, Jose | 547200501004 |
| Partnerships and LLCs | Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 (slides) | Molz, Todd E. | 547200501016 |
| Real Estate | New Markets Tax Credits | Gadon, John H. | 547200501025 |
| Real Estate | REIT Acquisitions: Buyer and Seller Issues | Loffman, Leslie H. | 547200501051 |
| Real Estate | REIT Acquisitions: Buyer and Seller Issues | Wolf, Lary S. | 547200501051 |
| Real Estate | The Evolution of TIC and Section 1031 | Thomason, Kevin | 547200501039 |
| S Corporations | Recent Developments Relating to the Taxation of S Corporations | Nechemias, Stephen M. | 547200501045 |
| S Corporations | Sample LLC Agreement | Dalle Pazze, Jim | 547200501033 |
| Sales, Exchanges & Basis | American Jobs Creation Act of 2004—Selected Sales, Exchange & Basis Highlights | McKenney, Paul L.B. | 547200501020 |
| Sales, Exchanges & Basis | Current Developments (Other Than for Like-Kind Exchanges) | Jensen, Professor Erik M. | 547200501024 |
| Sales, Exchanges & Basis | Current Developments Regarding Like-Kind Exchanges | Shechtman, David | 547200501038 |
| Sales, Exchanges & Basis | Like-Kind Exchanges of Mineral Interests | Gelson, Andrew | 547200501031 |
| Sales, Exchanges & Basis | Like-Kind Exchanges of Mineral Interests (slides) | Gelson, Andrew | 547200501032 |
| Sales, Exchanges & Basis | Like Kind Requirements | Dowdall, Bradley | 547200501008 |
| Sales, Exchanges & Basis | Sales, Exchanges and Basis Handout | Cowie, Robert | 547200501007 |
| Sales, Exchanges & Basis | Unanswered Questions in Intangibles Capitalization | Nellen, Professor Annette | 547200501001 |
| Standards of Tax Practice | Circular 230 Summary (as of December 20, 2004) | Ballard Jr., Frederick L. | 547200501011 |
| Tax Practice Management | Final Tax Amendments to Circular 230 | Mezzullo, Louis A. | 547200501047 |
| Teaching Taxation | Advising on Foreign Tax Systems—Lessons Learned: Remarks of Victor Thuronyi | Thuronyi, Victor | 547200501021 |
| Teaching Taxation | Highlights of Federal Wealth Transfer Tax Developments | Gagliardi, Professor Elaine Hightower | 547200501041 |
| Teaching Taxation | Recent Developments in Federal Income Taxation | McMahon, Jr., Professor Martin J. | 547200501015 |
| Teaching Taxation | Recent Developments in Federal Income Taxation | Shepard, Professor Ira B. | 547200501015 |
| U.S. Activities of Foreigners and Tax Treaties | Implications of EU Developments for U.S. Income Tax Treaties | Angus, Barbara J. | 547200501049 |
| U.S. Activities of Foreigners and Tax Treaties | Implications of EU Developments for U.S. Income Tax Treaties | Bouma, Herman B. | 547200501049 |
| U.S. Activities of Foreigners and Tax Treaties | Implications of EU Developments for U.S. Income Tax Treaties | Miller, Michael J. | 547200501049 |
| U.S. Activities of Foreigners and Tax Treaties | Implications of EU Developments for U.S. Income Tax Treaties | Heyvaert, Werner | 547200501049 |
| U.S. Activities of Foreigners and Tax Treaties | Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor | Appel, Alan | 547200501028 |
| U.S. Activities of Foreigners and Tax Treaties | Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor | Croker, James | 547200501028 |
| U.S. Activities of Foreigners and Tax Treaties | Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor | Ponda, Ameek | 547200501028 |
| Value Added Tax and Other Consumption Taxes | A U.S. National Sales Tax—RST or VAT? | Bonney, Professor Roger | 547200501006 |
