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.
Materials by Committee
Administrative Practice
Administrative Practice Important Developments
LB&I Compliance Campaigns
Managing SB/SE Exams
- Outline: Advanced Examination Techniques and the Practitioner's Role in Protecting Taxpayer's Rights
Affiliated and Related Corporations
SALT Issues in Transactions Among Consolidated Group Members
Section 355 in Consolidation: Is it Different?
Worthless Securities Deductions in Consolidated Groups
Capital Recovery and Leasing
Current Developments Report and Update on Pending Guidance
Tax Reform and Its Impact on Capitalization and Cost Recovery
Civil and Criminal Tax Penalties
Above the 20
Department of Justice Tax Division - Update
Internal Revenue Service, Criminal Investigation - Update
IRS Employment Tax Audits Part II (When the Rubber Hits the Road)
Reports of Subcommittees on Important Developments
- Outline: Important Civil Developments: Mid-January 2017 through Mid-April 2017
- Outline: Important Developments: Criminal
- Slides: IRS Investigations and Practices Update
Closely Held Businesses
Selling or Dissolving Your Law Practice: Practical and Ethical Considerations
Corporate Tax
Recent Developments in Corporate Taxation
Tax Planning Under the Tax Reform Act of 2017
Court Procedure and Practice
Best Practices in Appeals
Current Developments in Court Procedure and Practice
Let the Sunshine In: Appealing a FOIA Determination
Diversity
Federal Tax Reform: Beyond Dollars and Cents
Employee Benefits
Affordable Care Act "Repeal and Replace" Legislation - What Does it Mean for Employers?
Corporate Counsel Forum
Defined Benefit Plans and Distributions Update
Department of Labor Employee Benefits Security Administration & Pension Benefit Guaranty Corporation Updates
- Outline: Pension Benefit Guaranty Corporation Update
- Slides: PBGC Participant & Plan Sponsor Advocate
Exempt Organization and Governmental Plans Update
Fiduciary Responsibilities Update
IRS and Department of Treasury Technical Sessions
Legislation and Litigation Update
Mergers & Acquisitions Update
Multinational Employee Benefits & Compensation Issues Update
Retirement Plans Legislative and Regulatory Update
Unauthorized Practice of Law and the Practice of Benefits Law
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Outline: Employer-Sponsored Group Health Benefit Plans: Issues to Consider When Changing Plan Design to Encourage Value-Based Health Care
- Slides: Prescription Drug Costs Drive Controversy - What Employers Should Know
Employment Taxes
Federal Employment Tax Update
IRS Employment Tax Audits Part I
Workforce Tax Issues - Employment Tax and Other Aspects of Tax Enforcement and Compliance Affecting Employers
- Slides: Workforce Tax Issues - Employment Tax and Other Aspects of Tax Enforcement and Compliance Affecting Employers
- Slides: Form 941 and Form W-2 Combined Annual Wage Reporting
Estate & Gift Taxes
Current Developments in Estate & Gift Taxes
Planning for Privacy in a Public World: The Ethics and Mechanics of Protecting Your Client’s Privacy and Personal Security
The Private Family Trust Company: A Fully Empowered Platform for Family Flourishing
An Insider’s View to the Guidance and Rulemaking Process
Exempt Organizations
Fostering Entrepreneurship and Innovation - Issues and Approaches for Exempt Organizations
News from the Hill
News from the IRS and Treasury
The Current Climate for Nonprofit Enforcement
Fiduciary Income Tax
Back to Basics: Analyzing the Differences Between Fiduciary Accounting Income ("FAI") and Distributable Net Income ("DNI")
Changing the Income Tax Status of a Trust: Consequences, Complications and Considerations
Current Developments in Fiduciary Income Tax
Reverse-Engineering Life Insurance to Meet a Client's Specific Planning Needs: A Case Study
Financial Transactions
Call "Security": The Definitions Are Running Amok
Individual & Family Taxation
IRS Bitcoin Enforcement Panel
- Slides: Bitcoin and Virtual Currencies: What Are They? How Are They Taxed? Trends In IRS Enforcement
Reporting to Consumers: Issues Relating to For-Profit Schools and Housing
- Outline: Information Return Problems: Student Loans as a Case Study
- Slides: Systemic Approaches to Information Return Issues
Reporting to Consumers: Issues Relating to For-Profit Schools and Housing
Section 152 Proposed Regulations
Investment Management
Impact of Tax Reform on the Investment Management Industry
Primer on Structuring Real Estate Funds
Low Income Taxpayers Representation Workshop
Death of a Small Business
Inception of a Small Business
Operation of a Small Business
Recent Developments in Low Income Taxpayer Representation
Partnerships & LLCs
Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations
- Outline: Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations
- Slides: Breaking Bad – Dealing with the Partnership Audit Rules and Partnership Agreement Drafting Considerations
Hot Topics in Partnerships & LLCs
Issues Arising Under Section 721(c) Guidance
The Partnership Anti-Abuse Rule 20 Years Later – What’s The Verdict?
Pro Bono & Tax Clinics
Litigating the "Merits" of a Tax Liability in Collection Due Process Cases Under Sections 6320 and 6330: What Are The "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case?
- Outline: Litigating the "Merits" of a Tax Liability in Collection Due Process Cases under Sections 6320 and 6330: What Are the "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case?
- Slides: Litigating the "Merits" of a Tax Liability in Collection Due Process Cases under Sections 6320 and 6330: What Are the "Merits" of a Tax Liability and When Can You Raise Them in a CDP Case?
Tax Benefits for Working Families: Lessons Learned and Ideas for Reform
- Slides: A Brief History of the Earned Income Tax Credit (EITC)
- Slides: Tax Benefits For Working Families: Lessons Learned and Ideas for Reform
Update from the Tax Court
Real Estate
Completed Contract Method for Land Developers Under Section 460
S Corporations
Converting Stock Sales to Assets Sales (and Back Again)
Hot Topics in S Corporations
Important Developments in S Corporations
Sales, Exchanges and Basis
Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis
"My Principal Purposes in Acquiring Related Party Property Didn't Include Tax Avoidance"
What's New Concerning Cancellation of Qualified Real Property Business Indebtedness?
When Can a Federal Appointee's Gain on Divestiture Be Trumped by Section 1043?
- Outline: When Can a Federal Appointee’s Gain on Divestiture Be Trumped by § 1043?
- Slides: When Can a Federal Appointee's Gain on Divestiture Be Trumped by Section 1043?
Section Programs
International Information Reporting
Standards of Tax Practice
Ethical Issues in Federal Tax Practice - The Government Perspective
Ethical Issues in Preserving and Collecting Evidence
Ethical Issues in Representing Tax Professionals
State & Local Taxes
Credit for Sales/Use Tax Paid to Other States
Recent State Legislative Developments in Taxation
Tax Accounting
Current Developments in Tax Accounting
Harmonizing the Rules for Advance Payments
Mark-to-Market Accounting Method Issues
Tax Bridge to Practice
Common Cross-Border Issues in M&A and Tax Planning
Notice 2016-73 and the Repatriation of Offshore Earnings
Practicing Constitutional Law Every Day
Tax Collection, Bankruptcy and Workouts
Managing the IRS Collection Process - The IRS Field Collection Operations
- Slides: Knowing Collection in 2017
- Slides: Managing the IRS Collection Process - The IRS Field Collection Operations
New Developments in Tax Collection, Bankruptcy and Workouts
Ultimate Tax Collection - Can’t Pay?
Tax Exempt Financing
Selected Tax Issues in Refundings – Is It Lost?
Tax Policy and Simplification
Treasury Regulations and Guidance: Impact of the Administrative Procedure Act (APA) and Other Regulatory Guidance Processes
Transfer Pricing
The Latest in Transfer Pricing Litigation
State Aid Allegations by the European Union: Policy and Technical Transfer Pricing Implications
Young Lawyers Forum
Ethical Issues Under a Changing Legal Environment