October 19, 2018

2001 Annual Meeting

TaxIQ

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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. In addition, Tax Section books and government submissions can be viewed in the TaxIQ searchable database.


2001 Annual Meeting, Chicago, IL

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Committee Name Program Material Title Speaker/Author Names Document ID Number
Administrative Practice Selected Recent Developments in Administrative Practice Pillar, Phillip 547200108058
Administrative Practice Selected Recent Developments in Administrative Practice Stark, Sanford W. 547200108058
Administrative Practice Some Observations on Establishing Independence: The Prohibition of Ex Parte Communications By Appeals Officers Campagna, Larry A. 547200108039
Agriculture Farm Leasing Alternatives Including Income Tax, Social Security and Estate Tax Ramifications and Government Farm Programs Brown, Lloyd A. 547200108047
Agriculture McNamara: Eighth Circuit Sends IRS Back to Bird Island in Search of Nexus! McCrindle, Kevin C. 547200108064
Capital Recovery & Leasing ETI Leasing Structures: The Past is Prologue Lavin, Daniel 547200108052
Capital Recovery & Leasing ETI Leasing Structures: The Past is Prologue Weber, Howard 547200108052
Closely Held Businesses Limited Liability Companies: Applications for Real Estate, Business and Estate Planning Shapack, Richard A. 547200108034
Closely Held Businesses Panel Discussion on Valuation: Discounting of Minority Interests In Corporations, Partnerships, and Limited Liability Entities Martin, Harold G. 547200108033
Closely Held Businesses Recent Developments Affecting Real Estate and Pass-Through Entities Reuben, Todd H. 547200108051
Closely Held Businesses Recent Developments Affecting Real Estate and Pass-Through Entities Tucker, Stefan F. 547200108051
Closely Held Businesses Section 2704(b) and Valuation of Family Partnership Interests: Kerr v. Commissioner Kim, H. Grace 547200108019
Closely Held Businesses Tax Court Decision Threatens Personal Service Corporations—Impacts Choice of Entity Decision Coyne, Michael P. 547200108001
Closely Held Businesses Tax Issues in Bankruptcy for Small Business Owners Castleberry, Patrick M. 547200108006
Corporate Tax Impact of Sales and Use Taxes on Corporate Transactions Faber, Peter L. 547200108059
Corporate Tax Real Estate Transfer Taxes and Business Acquisitions Leavy, Richard A. 547200108073
Corporate Tax State and Local Tax Aspects of Section 368(h)(10) Transactions Offer, Stuart J. 547200108063
Corporate Tax State and Local Income and Franchise Tax Aspects of Corporate Acquisitions Faber, Peter L. 547200108060
Court Procedure & Practice Summary of Current Developments Madison, Allen D. 547200108028
Employee Benefits Experimental Treatment Exclusions: Recent Course Cases 1995–Present Condeluci, Christopher 547200108068
Employee Benefits Implications of EGTRRA for Retirement Plans of Tax-Exempt Organizations Raish, David L. 547200108045
Employee Benefits Outline of the Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 On Section 401(K) Plans and Issues That May Need Clarification O'Hare, Bernard F. 547200108065
Employee Benefits Paying Enhanced Pension Benefits to Involuntarily Terminated Employees Vine, John 547200108017
Employee Benefits Phased Retirement: Transforming the End of Work Brown, Kyle N. 547200108010
Employee Benefits Recent COBRA and HIPAA Cases Cowart, Greta E. 547200108069
Employee Benefits Selected Issues Under Section 83 Alden, Judith E. 547200108057
Employee Benefits Selected Issues Under Section 83 Day, Althea R. 547200108057
Employee Benefits Severance Pay Basics Ryan, Priscilla E. 547200108018
Employee Benefits Supplemental Unemployment Benefits As Severance Pay: What's Old is New Again Shinevar, Peter O. 547200108036
Employee Benefits Tax Qualification: Practical Uses and Limitations of the 401(b) Remedial Amendment Period Hutzleman, Martha 547200108037
Employment Taxes Important Developments for the Period May 8, 2001 Through July 29, 2001 Stillson MacDonnell, G.J. 547200108011
Estate & Gift Taxes The Code Sec. 705 Proposed Regulations - Fact or Fiction? Goold, Glen 547200108056
Estate & Gift Taxes The Code Sec. 705 Proposed Regulations - Fact or Fiction? Jackel, Monte A. 547200108056
Estate & Gift Taxes Community Property Laws and Selected Planning Issues Bergner, John F. 547200108044
Estate & Gift Taxes Current Tax Tips and Traps in Charitable Planned Giving Aucutt, Ronald D. 547200108024
Estate & Gift Taxes Current Tax Tips and Traps in Charitable Planned Giving Newlin, Charles F. 547200108024
Estate & Gift Taxes Interrelated Computations and the Estate and Gift Tax Sloan, Barbara A. 547200108027
Estate & Gift Taxes Interrelated Computations and the Estate and Gift Tax Van Horn, Paul E. 547200108027
Estate & Gift Taxes Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues After Enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 Plaine, Lloyd Leva 547200108055
Estate & Gift Taxes Preliminary Consideration of Gift, Estate and Generation-Skipping Transfer Tax Planning Issues After Enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 Wilkenfeld, Wendy Ann 547200108055
Estate & Gift Taxes Selected Developments in Income, Estate, Gift, & Generation-Skipping Transfer Tax: April 16–July 13, 2001 Klingsberg, Jordan L. 547200108025
Estate & Gift Taxes Selected Developments in Income, Estate, Gift, & Generation-Skipping Transfer Tax: April 16–July 13, 2001 Sega, A. Christopher 547200108025
Exempt Organizations Accountability of Religious Institutions: Reference Materials Black, Boyd J. 547200108016
Exempt Organizations I Want To Use A Life Line: Flunking the Public Support Test—Options and Alternatives Zall, Barnaby W. 547200108022
Exempt Organizations Public Support: The Basics Kingsley, Elizabeth 547200108049
Exempt Organizations Public Support: The Basics Peters, Ann 547200108049
Exempt Organizations Tax-Exempt Organizations: Requirements to Disclose to the IRS Mills, Elizabeth M. 547200108007
Fiduciary Income Tax Drafting Concerns With Potential ESBTs Huffacker, John B. 547200108043
Fiduciary Income Tax Fiduciary Income Tax Recent Developments Aghdami, Farhad 547200108002
Fiduciary Income Tax Notice 2001-10 Byrnes, Joseph F., Jr. 547200108032
Foreign Activities of U.S. Taxpayers Summary Outline of Proposed Circular 230 Regulations Boise, Craig M. 547200108042
Foreign Activities of U.S. Taxpayers Summary Outline of Temporary and Proposed Corporate Tax Shelter Regulations Boise, Craig M. 547200108041
Foreign Activities of U.S. Taxpayers Transparencies—A Canadian Perspective Bernstein, Jack 547200108061
Foreign Activities of U.S. Taxpayers Use of Nova Scotia Unlimited Liability Companies (NSULCs) by Americans Bernstein, Jack 547200108062
Joint Session: F.A.U.S.T.; F.L.F.; U.S.A.F.T.T. Current Developments Panel: Withholding Issues Connors, Peter J. 547200108053
Joint Session: F.A.U.S.T.; F.L.F.; U.S.A.F.T.T. New U.K.-U.S. Treaty Announced Ruchelman, Stanley C. 547200108035
Joint Session: F.A.U.S.T.; F.L.F.; U.S.A.F.T.T. Proposed Reverse Hybrid Regulations Connors, Peter J 547200108054
Insurance Companies A Chronological History of the Treatment of Insurance Companies Electing Under I.R.C. Section 338 Kovey, Mark 547200108009
Low Income Taxpayers The Attorney-Client Privilege and Work Product Doctrine: Concerns of Tax Practitioners Skarlatos, Bryan C. 547200108004
Low Income Taxpayers Section 7525: The Tax Practitioner Privilege Kaplan, Barbara 547200108003
PLENARY SESSION Transfer Taxes After the 2001 Act Aucutt, Ronald, D. 547200108029
PRESIDENTIAL SHOWCASE Allocating the Cost of Dividing Business Interests in Divorce Settlements White, Thomas R., III 547200108074
PRESIDENTIAL SHOWCASE Executive Compensation in Divorce Jorgensen, Thomas A. 547200108046
PRESIDENTIAL SHOWCASE Income Tax Pitfalls and Planning Techniques in Divorce Cases Hopkins, David H. 547200108012
PRESIDENTIAL SHOWCASE Planning for Property Transfers: Business Divisions and Compensatory Property Transfers White, Thomas R., III 547200108072
Real Estate Letter to the Internal Revenue Service Regarding Rev. Proc. 2000-46 I.R.B. 438 Levine, Howard J. 547200108066
Real Estate Liquidation of UPREIT Checklist Napoli, John P. 547200108048
Real Estate REIT Mergers & Acquisitions: Tax Consequences Phillips, Barnet, IV 547200108038
S Corporations Executive Compensation Plans for S Corporations Starr, Samuel P. 547200108070
S Corporations Recent Developments Relating to the Taxation of S Corporations: May 12 through July 31, 2001 Walton, Deanna 547200108071
Sales, Exchanges & Basis Current Developments Jensen, Erik M. 547200108008
Sales, Exchanges & Basis Current Developments Nellen, Annette 547200108008
Sales, Exchanges & Basis Everything You Wanted To Know About Like-Kind Exchanges Levine, Howard J. 547200108014
Sales, Exchanges & Basis The Future of Section 1031 Harrington, Deborah 547200108030
Sales, Exchanges & Basis The Future of Section 1031 Jensen, Erik M. 547200108030
Sales, Exchanges & Basis The Future of Section 1031 McMahon, Martin J., Jr. 547200108030
Sales, Exchanges & Basis Panel on the Future of Section 1031: The Staff of the Joint Committee Proposal to Replace Section 1031 with a Rollover Rule McMahon, Martin J., Jr. 547200108031
Sales, Exchanges & Basis Section 1031 Current Developments Platner, Ronold 547200108026
Sales, Exchanges & Basis Section 1031 Exchanges: Part 1: Nuts & Bolts Presentation Tharpe, Derrick 547200108015
Sales, Exchanges & Basis Steps in Successful Reverse Parking Exchange Platner, Ronold 547200108013
Sales, Exchanges & Basis "Together" But not as the Tax Law Envisions—Overview to Tax Considerations of Property Transactions Between Unmarried Individuals Levine, Howard J. 547200108020
Sales, Exchanges & Basis "Together" But not as the Tax Law Envisions—Overview to Tax Considerations of Property Transactions Between Unmarried Individuals McKenney, Paul 547200108020
Sales, Exchanges & Basis "Together" But not as the Tax Law Envisions—Overview to Tax Considerations of Property Transactions Between Unmarried Individuals Nellen, Annette 547200108020
Sales, Exchanges & Basis "Together" But not as the Tax Law Envisions—Overview to Tax Considerations of Property Transactions Between Unmarried Individuals Polich, John 547200108020
Standards of Tax Practice Estate Planning and Conflict of Interest Holden, James P. 547200108005
Standards of Tax Practice Estate Planning and Conflict of Interest Sloan, Barbara Ann 547200108005
State & Local Taxes Establishing Arm's Length Royalty Rates For Intellectual Property Transferred To Intangible Asset Holding Companiess Wiest, Andrew 547200108021
State & Local Taxes Streamlined Sales Tax Project Collins, Charles D. 547200108023
Teaching Taxation Equity and the Article I Court: Is the Tax Court’s Exercise of Equitable Powers Constitutional? Lederman, Leandra 547200108040
U.S. Activities of Foreigners & Tax Treaties Sourcing Income From Space and Ocean and Certain Communication Activities Under the Proposed Regulations Dixon, William S. 547200108050
U.S. Activities of Foreigners & Tax Treaties Tax Ownership and Ethical Minuets Kingson, Charles I. 547200108067