TaxIQ

2017 May Meeting

May 11-13, Washington, DC

Thoughtful Insights. Useful Analysis.

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 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

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

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

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

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

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

Reporting to Consumers: Issues Relating to For-Profit Schools and Housing

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

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?

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?

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

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