 |
Thoughtful Insights. Useful Analysis.
|
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 |
|
| Dawn of a New Era – the New Partnership Audit Rules Will Soon Be Upon Us | Slides: Dawn of a New Era – The New Partnership Audit Rules will Soon Be Upon Us |
| Important Developments in Administrative Practice | Outline: Important Developments, Fall 2017 |
| Important Developments in Administrative Practice | Slides: Important Developments |
Affiliated and Related Corporations |
|
| Current Developments in Affiliated & Related Corporations | Slides: Current Developments for Consolidated Groups |
| Section 267: More than Granite Trust | Slides: Section 267: More than Granite Trust |
Banking & Savings Institutions |
|
| Beyond Bitcoin: Blockchain and the Tax System | Slides: Beyond Bitcoin: Blockchain and the Tax System |
| Current Developments in Captive Insurance Companies | Slides: The Captive Landscape |
| Energy Credits – Watt to Do? | Slides: Energy Credits: Watt to Do? |
Capital Recovery and Leasing |
|
| Current Developments Report and Update on Pending Guidance | Outline: Current Developments Report and Update on Pending Guidance |
| Examination Experience with the Tangible Property Regulations | Outline: Examination Items and Issues Pertaining to Tangible Property |
Civil and Criminal Tax Penalties |
|
| Introduction to the New Chief of CI | Outline: CCTP Updates—Important Developments: Criminal |
| Pressure from Foreign Governments and International Organizations on U.S. Tax Practitioners and Proposed Responses | Paper: Pressure from Foreign Governments and International Organizations on U.S. Tax Practitioners and Proposed Responses: A Brave New World |
| Reports of Subcommittees on Important Developments | Outline: Important Civil Developments: Third Quarter 2017 |
| Reports of Subcommittees on Important Developments | Outline: Subcommittee Report: Legislative and Administrative Developments |
| Reports of Subcommittees on Important Developments | Slides: CLEIRS Investigations & Practices Subcommittee Report |
| Reports of Subcommittees on Important Developments | Outline: Report on Offshore Enforcement Developments |
| State Prosecution of Tax Crimes | Slides: State Prosecution of Tax Crimes |
Closely Held Businesses (TX) and Business Planning Group (TE) |
|
| New Issues in Partnership Freezes | Slides: Drop and Freeze: Current Issues and New Uses |
| Options for Cross-Purchase and Redemption Structures | Outline: Options for Cross-Purchase and Redemption Structures |
| Partnership Audit Rules: Update and Practical Considerations for Closely Held Businesses | Slides: New Centralized Partnership Audit Regime Overview and Practical Considerations |
| Recent Self-Employment Cases and Planning Implications | Outline: Recent Self-Employment Cases and Planning Implications |
| Practical Uses of Sales of Business Interests to Intentionally Defective Grantor Trusts and Grantor Retained Annuity Trusts for Closely-Held Business Owners | Slides: Sales of Business Interests to Intentionally Defective Grantor Trusts and Grantor Retained Annuity Trusts |
Collection Workshop |
|
| How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination | Outline: Nuts and Bolts of Tax Collection and CDP |
| How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination | Paper: Assessments and Liabilities |
| How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination | Paper: Tax Lien Basics |
| How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination | Paper: Third Party Collection |
Corporate Tax |
|
| Current Developments in Corporate Tax | Slides: Corporate Tax Current Developments |
| Exploring the Boundaries of General Utilities Repeal | Slides: Exploring the Boundaries of GU Repeal |
| Revenue Ruling Guidance We’d Like to See | Slides: Revenue Ruling Guidance We’d Like to See |
Court Procedure and Practice |
|
| Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility | Outline: Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility |
| Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility | Outline: Fraudulent Conduct by Other than the Taxpayer as a Basis for Extending the Time to Assert Tax Deficiencies Against the Taxpayer |
| Can’t Get There from Here: Passport Restrictions for Seriously Delinquent Tax Debtors | Slides: Can’t Get There from Here: Passport Restrictions for Seriously Delinquent Tax Debtors |
| Current Developments in Court Procedure and Practice | Outline: Summary of Recent Opinions |
| Questions About Questions: How to Interview a Witness | Slides: Questions About Questions: How to Interview a Witness |
| Revenue Agent as Witness | Outline: Government Employees as Witnesses |
Diversity |
|
| ITIN, FICA, CSED, CDP... Am I Speaking Your Language? Increasing Participation Among English as a Second Language Communities in Federal and Local Tax Systems | Slides: Tax Issues and English as a Second Language |
| ITIN, FICA, CSED, CDP... Am I Speaking Your Language? Increasing Participation Among English as a Second Language Communities in Federal and Local Tax Systems | Slides: Protecting Your Clients against Notorious Notarios: How Fraud can lead to IRS Debt or Deportation |
Employment Taxes |
|
| Hot Topics in Employment Taxes | Slides: Federal Employment Tax Update |
| How to Fix It? Practical Considerations in Employment Tax Corrections | Slides: How to Fix It? Practical Considerations in Employment Tax Corrections |
| Mobile Workforce | Slides: Mobile Workforce |
Energy & Environmental Taxes |
|
| Updates Impacting the Energy Industry | Slides: Updates Impacting the Energy Industry |
Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE) |
|
| Family Limited Partnerships – Update | Outline: The Non-Events of Current Events: Limited Partnership Litigation and Other Updates |
| Family Limited Partnerships – Update | Slides: The Non-Events of Current Events: Limited Partnership Litigation and Other Updates |
| Moving to Tax Paradise: Three Options for the Mobile Taxpayer | Outline: Moving to Tax Paradise: Three options for the mobile taxpayer |
| Moving to Tax Paradise: Three Options for the Mobile Taxpayer | Slides: Moving to Puerto Rico: A Tax Hybrid |
Exempt Organizations |
|
| Exemption from Property Tax vs. Income Tax: Analyzing the Intersection | Outline: Exemption from Property Tax vs. Income Tax: Analyzing the Intersection |
| Intermediaries: The EO "Swiss Army Knife" | Outline: Intermediaries: The EO "Swiss Army Knife" |
| Lessening the Burdens of Government in the 21st Century | Slides: Lessening the Burdens of Government in the 21st Century |
| News from the IRS and Treasury | Slides: News from the IRS and Treasury With Legislative and Judicial Updates |
| Not-for-Profit Financial Reporting: What Tax Lawyers Need to Know about the New FASB Guidance | Slides: Not‐for‐Profit Financial Reporting: What Tax and Legal Advisors Need to Know About the New FASB Guidance |
Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE) |
|
| Abbreviated Subchapter J Boot Camp – Income Taxation of Ordinary Trusts | Slides: Abbreviated Subchapter J Boot-Camp: Income Taxation of Ordinary Trusts |
| Current Developments and Section 682 Support Trusts | Slides: Support Trusts in Lieu of Alimony |
| Current Developments and Section 682 Support Trusts | Slides: Recent Developments in Fiduciary Income Tax |
| Estate Planning and S-Corporation Stock: What Were Those Rules Again? | Outline: Estate Planning and S Corporation Stock: What Were Those Rules Again? |
Financial Transactions |
|
| Mark-to-Market Taxation: Examining the Prospects for MODA or Similar Legislation | Slides: Mark-to-Market Taxation of Derivatives: Examining the Prospects for MODA or Similar Legislation |
Individual & Family Taxation |
|
| Military VITA Training Opportunities Through the Adopt-A Base Program | Slides: Military VITA Training Opportunities Through the Adopt-A Base Program |
| Private Cause of Action for Improper Issuance of Information Returns | Outline: Section 7434: A Roadmap and Summary of Key Issues |
| Private Cause of Action for Improper Issuance of Information Returns | Slides: Section 7434: Private Cause of Action for False Information Returns |
| Tax Issues Facing the Amish Community | Slides: Tax Issues of the Amish |
Insurance Companies |
|
| Correcting Failed Life Products | Slides: Closing Agreements for Life Insurance Products |
| Current Health Care Tax Issues | Slides: Current Health Care Tax Issues |
| Update on OECD Initiatives Affecting Insurance Companies | Slides: BEPS CbCReporting and MLI Developments |
Investment Management |
|
| Current Issues for Funds Making Energy-Related Investments | Slides: Current Issues for Private Equity Funds Making Energy Related Investments |
| Grecian Magnesite: Exiting Private Funds with ECI Investments | Slides: Grecian Magnesite: Exiting Private Funds with ECI Investments |
| RIC Liquidations | Slides: Liquidations of Regulated Investment Companies |
Partnerships & LLCs |
|
| Advantages of the Partnership Form | Slides: Advantages of Partnership Form |
| Stacked Partnerships: Straightforward Tiers or Potential Tears? | Slides: “Stacked Partnerships: Straightforward Tiers or Potential Tears?” |
| Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? - Part 1 | Outline: Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? |
| Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? - Part 1 | Slides: Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? |
Pro Bono & Tax Clinics |
|
| Private Debt Collection | Slides: When Private Debt Collection Agencies Break Bad: Taxpayer Remedies for Tax Collection Violations under the FDCPA |
| Recent Developments in Pro Bono & Tax Clinics | Outline: Recent Developments in Federal Income Taxation Affecting Low-Income Taxpayers |
| Recent Developments in Pro Bono & Tax Clinics | Slides: Recent Developments in Federal Income Taxation Affecting Low-Income Taxpayers |
S Corporations |
|
| Important Developments in S Corporations | Outline: Important Developments in the Federal Income Taxation of S Corporations |
| Section 409A Issue Spotting | Slides: Compensation Issues Under Internal Revenue Code Sections 409A and 3121(v)(2) for S Corporations |
| Using LLCs as S Corporations | Outline: Operating an S Corporation Through a State Law Limited Liability Company |
Sales, Exchanges and Basis |
|
| Capital Gains for Songwriters and Other Creators - at the Austin City Limits and Beyond | Slides: Capital Gains for Songwriters and Other Creators - at the Austin City Limits and Beyond |
| Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis | Outline: Current Non-Section 1031 Developments |
| Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis | Outline: Current Developments in Like-Kind Exchanges |
| Taxation of Payments for Participating in Infrastructure Projects | Slides: Infrastructure Tax Update |
| What If? Contingent Payment Issues in Real Estate Transactions | Slides: What If? Contingent Payment Issues in Real Estate Transactions |
Section Programs |
|
| Hurricane Harvey – Tax Issues for Disaster Survivors | Slides: Tax Issues for Disaster Survivors |
Standards of Tax Practice |
|
| A Comprehensive Look at Malpractice, Insurance, and Related Issues | Slides: Malpractice and Insurance-Related Issues |
| A Primer on the IRS Disciplinary Process | Slides: A Primer on the Disciplinary Process |
| Ethical Issues in Federal Tax Practice – The Government Perspective | Slides: Ethical Issues in Federal Tax Practice: The Government Perspective |
State & Local Taxes |
|
| False Claims Acts and State Taxes | Slides: False Claims Acts and State Taxes |
| View From the Texas Comptroller’s Office | Slides: View From the Texas Comptroller’s Office |
Tax Accounting |
|
| Comparison of Revenue Recognition Methods Between ASC 606 and Section 451 | Slides: Comparison of Revenue Recognition Methods Between ASC 606 and Section 451 |
| Current Developments in Tax Accounting | Outline: Current Developments |
| How New Partnership Audit Rules Will Impact Accounting Methods Procedures | Outline: How New Partnership Audit Rules Will Impact Accounting Methods Procedures |
| Tax Accounting Period Issues | Slides: Accounting Periods |
Tax Bridge on the Road |
|
| Employee Benefits: How Taxing Can They Be? | Slides: Employee Benefits: How Taxing Can They Be? |
| International Tax Developments: Cross-Border Tax Issues When Operating in Mexico | Slides: US-Mexico Cross Border Tax Issues |
| Private Equity: Key US Tax Considerations | Slides: Private Equity: Key US Tax Considerations |
Tax Policy and Simplification |
|
| Recent Practice Changes at IRS Appeals | Outline: Appeals Team Cases Conferencing Initiative: Frequently Asked Questions about Compliance Attendance at Conferences |
| Recent Practice Changes at IRS Appeals | Slides: Recent Changesto IRS Appeals Procedures |
| Tax Aspects of Healthcare Reform | Outline: The Dormant Commerce Clause and Creative State Responses to Federal Health Reform |
Tax Practice Management |
|
| The Ethical Duty of Technology Competence | Outline: The Ethical Duty of Technology Competence |
| The Ethical Duty of Technology Competence | Slides: Ethical Duty of Technology Competence |
Teaching Taxation |
|
| Best Practices in Drafting and Interpreting IRS Guidance | Slides: Best Practices in Drafting and Interpreting IRS Guidance |
Transfer Pricing |
|
| Base Erosion and Profit Shifting (BEPS): Transfer Pricing Update | Slides: Base Erosion and Profit Shifting (BEPS): Transfer Pricing Update |
| Mexican Transfer Pricing and Dispute Resolution Issues | Slides: Mexican Transfer Pricing and Dispute Resolution Issues |
| Transfer Pricing Methods in Tax Court: Economic Considerations and Implications | Slides: Transfer Pricing Methods in Tax Court: Economic Implications and Considerations |
US Activities of Foreigners & Tax Treaties |
|
| Hiding the Ball | Slides: “Hiding the Ball” – The U.S. as the World’s Favorite Tax Haven: “Gatekeepers” in the New World of Tax Transparency |
Young Lawyers Forum |
|
| Tax Issues in the Life Cycle of Technology | Slides: Tax Issues in the Life Cycle of Technology: Development, Transfers, and Disputes |