May 25, 2017

2004 May Meeting

TaxIQ

Thoughtful Insights. Useful Analysis.
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.

2004 May Meeting, Washington, DC

  Return to Index Search Page

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