May 25, 2017

    2004 May Meeting

    TaxIQ

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    Section Meeting Materials Archive

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    2004 May Meeting, Washington, DC

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    Committee Name

    Program Material Title

    Speaker/Author Names

    		Document ID Number
    Affiliated & Related Corporations Consolidated Return Issues for Buyers and Sellers in M&A Transactions Schler, Michael L. 547200405033
    Capital Recovery & Leasing Summary of Significant Developments From January 13, 2004 Through April 23, 2004 Kerrigan, Maureen 547200405029
    Civil and Criminal Tax Penalties The Innocent and the Not-So Innocent: The Evolution of Section 6015 Hawkins, Karen L. 547200405014
    Civil and Criminal Tax Penalties Trends in IRS Enforcement: Strategies and Pitfalls in Resolving “Listed Transactions” Rettig, Charles P. 547200405013
    Closely Held Businesses Personal Goodwill in a Business/Practice Sale and Dissolution Martin, Alson R. 547200405028
    Corporate Tax Recent Developments Ferrell, Kathleen 547200405030
    Court Procedure and Practice Primer on Tax Summons Law (Including Hypothetical Summons Cases with Analysis) Camp, Prof. Bryan T. 547200405032
    Court Procedure and Practice Primer on Tax Summons Law (Including Hypothetical Summons Cases with Analysis) Pakenham, Kathleen 547200405032

    Joint Session: Diversity, Teaching Taxation, and Young Lawyers Forum

    Race, Racism and Free Enterprise: Can Free Enterprise Cure Low-Income Minority Communities?

    		Jackson, Janet Thompson    547200405041
    Domestic Relations American Culture - Together, But Not For Internal Revenue Code Purposes (Just the Basics) McKenney, Paul L. B. 547200405003
    Estate & Gift Taxes

    Estate Planning for Non U.S. Citizen Spouses

    		Miller, Jill E.   547200405038
    Estate & Gift Taxes How to Request a Private Letter Ruling (in the Transfer Tax Context) Van Horn, Paul E. 547200405036
    Estate & Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax Berek, David A. 547200405031
    Estate & Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax Stringer, Jennifer Schooley 547200405031
    Estate & Gift Taxes The Future of Federal Wealth Transfer Tax System: Reform or Repeal? Belcher, Dennis I. 547200405011
    Estate & Gift Taxes

    When Bad Things Happen To Good People: Obtaining Section 9100 Relief for Late Tax Elections

    Wilkenfeld, Wendy Ann

    		547200405042
    Estate & Gift Taxes

    When Bad Things Happen To Good People: Obtaining Section 9100 Relief for Late Tax Elections

    Siegler, Douglas L.

    		547200405042
    Exempt Organizations Ethics, Privilege and Circular 230 in the EO Practice Clark, Michael A. 547200405009
    Exempt Organizations Ethics, Privilege and Circular 230 in the EO Practice McKenzie, Robert E. 547200405009
    Fiduciary Income Tax Cottage Savings is a Loss to Trust Beneficiaries Plaine, Lloyd Leva 547200405002
    Fiduciary Income Tax Final Minimum Distribution Rules (April 15, 2004) Mezzullo, Louis A. 547200405017
    Fiduciary Income Tax Practical Planning for Distributions from Retirement Accounts After The Final Minimum Distribution Regulations Guare, Timothy H. 547200405018
    Foreign Activities of U.S. Taxpayers Foreign Tax Credit Abuse — Tell it to me One More Time Peaslee, James M. 547200405008
    Foreign Lawyers Forum Australian Thin Capitalisation Rules Thompson, William D. 547200405010
    Foreign Lawyers Forum Canada – Thin Capitalization Worndl, Barbara J. 547200405022
    Foreign Lawyers Forum French Thin Capitalization Rules Malamed, David 547200405023
    Foreign Lawyers Forum New and Improved Cross-Border Regimes for Attracting Investors in the EU (paper) Glynn, David 547200405020
    Foreign Lawyers Forum New and Improved Cross-Border Regimes for Attracting Investors in the EU (PowerPoint) Glynn, David 547200405021
    Foreign Lawyers Forum New Belgian Fund Structure Designed for Private Equity and Venture Capital in an International Environment (paper) Peeterrs, Bernard 547200405027
    Foreign Lawyers Forum New Belgian Fund Structure Designed for Private Equity and Venture Capital in an International Environment (paper) Van de Vijver, Anne 547200405027
    Foreign Lawyers Forum New Belgian Fund Structure Designed for Private Equity and Venture Capital in an International Environment (PowerPoint) Peeterrs, Bernard 547200405026
    Foreign Lawyers Forum The New German 2004 Anti-Thin Capitalization Rules Hey, Friedrich E. F. 547200405025
    Foreign Lawyers Forum U.S. Earnings Stripping Rules Wollman, Diana 547200405012
    Individual Income Tax Be Careful What You Wish For: The Unintended Consequences of Income Tax Provisions Mann, Prof. Roberta 547200405001
    Individual Income Tax The Individual AMT: Task Force Report Beale, Prof. Linda M. 547200405007
    Individual Income Tax The Individual AMT: Task Force Report Fairchild, Christopher 547200405007
    Individual Income Tax The Individual AMT: Task Force Report Richmond, Prof. Gail L. 547200405007
    Partnerships & LLCs Big Brother is watching You! The Proposed Circular 230 Amendments and the New, New Office of Professional Responsibility Salch, Steven C. 547200405016
    Partnerships & LLCs Hot Topics Rooney, John J. 547200405024
    S Corporations

    Converting A Personal Service Corporation

    Culhane, Martin A., III

    		547200405039
    S Corporations

    Converting A Personal Service Corporation

    Looney, Stephen R.

    		547200405039
    S Corporations

    Converting A Personal Service Corporation

    Levitt, Ronald A.

    		547200405039
    S Corporations Recent Developments Relating to the Taxation of S Corporations Nechemias, Stephen M. 547200405019
    Sales Exchanges & Basis Current Developments (Other Than for Like-Kind Exchanges) Jensen, Prof. Erik M. 547200405015
    Sales Exchanges & Basis Recently Released Depreciation Regulations Pertaining to Like-Kind Exchanges and Involuntary Conversions McKenney, Paul L.B. 547200405034
    Sales Exchanges & Basis Theories of Relativity and Section 1031 Foster, Mary B. 547200405037
    Standards of Tax Practice As [Maine] New York Goes, So Goes…, And A Potpourri of Current Ethics Issues in MDP Developments Salch, Steven C. 547200405005
    Standards of Tax Practice Inter-Professional Practice Issues: A Debate and Discussion Salch, Steven C. 547200405004
    Standards of Tax Practice Multidisciplinary Practices: Where Are They? What Happened? Hymel, Prof. Mona 547200405006

    State and Local Taxes

    State Conformity to Federal Income Tax Provisions

    Duncan, Harley, T.

    		547200405040

    State and Local Taxes

    State Conformity to Federal Income Tax Provisions

    Alt, Ronald

    		547200405040
    Transfer Pricing Recent Developments in Transfer Pricing Warner, John P. 547200405035

    State and Local Taxes

    The False Claims Act: Can a Private Litigant Sue Remote Sellers for Failing to Collect Sales Tax?!?

    Barton, Greg

    		547200405043