TaxIQ

2018 May Meeting

May 10-12, 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

A Day in the Life of a Partnership Representative

Tips and Best Practices for Holding an Effective Virtual Appeals Conference

Affiliated and Related Corporations

Applying the 2017 Tax Act to Troubled Companies Filing Consolidated Returns—Selected Issues

Current Developments and 2017 Tax Act Guidance Themes

Banking and Savings Institutions

Tax Considerations for Credit/Loan and Security Agreements

Capital Recovery and Leasing

Current Developments Report and Update on Pending Guidance

Tax Reform and Its Implications for Fixed Assets

Tax Reform and Its Implications for Leasing Transactions

Civil and Criminal Tax Penalties

Critical Issues for Cannabis Businesses

Department of Justice Tax Division – Update

Musings on Marinello

Reports of Subcommittees on Important Developments

The Life and Taxing of a Cryptocurrency

Closely Held Businesses

Impact of 199A on Closely Held Businesses

Worker Classification – the States, IRS and Department of Labor

Corporate Tax

Current Developments in Corporate Tax

How the 2017 Tax Act Changes the M&A Playbook: Part I –Transactions with Third Parties

How the 2017 Tax Act Changes the M&A Playbook: Part II – Post Acquisition Planning and Internal Restructuring

Court Procedure and Practice

ABCs of Summary Accounting Evidence

Current Developments in Court Procedure and Practice

Give It Away Now: An Update on Conservation Easements, Charitable Deductions and Substantial Compliance

The Gathering Storm: Grappling with the Impact of Restitution Orders on Civil Tax Litigation

The Rise of Section 6751(b): Ghouls That Rise from the Graev

Employee Benefits

Administrative Practices Update

Corporate Counsel Forum

Defined Benefit Plans Update

Department of Treasury/Internal Revenue Service Technical Sessions

Distributions Update

ESOP Update

Executive Compensation, Fringe Benefits and Federal Securities Law Update

Exempt Organization and Governmental Plans Update

Fringe Benefits After Tax Reform: No More Free Lunch?

Legislation & Litigation Update

Multinational Employee Benefits & Compensation Issues Update

Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update

Pension Benefit Guaranty Corporation Update

Social Media Policies for Law Firms

Welfare Plans and EEOC, FMLA and Leaves Issues Update

Employment Taxes

Employment Tax Liabilities and IRS Collections

Estate & Gift Taxes

Current Developments in Estate & Gift Taxes

Dirt and Taxes: Estate Planning for Real Estate Investors

The Anatomy of the 706 – An Overview of the Federal Estate Tax Return and Tips on Reporting Entries

Exempt Organizations

Donor Advised Funds

New Section 4968: The Excise Tax on Investment Income of Private Colleges and Universities

New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat

New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits

News from IRS, Treasury and the Hill

Fiduciary Income Tax

Uniform Decanting: Coming Soon to a Legislature Near You?

Financial Transactions

Debt Restructurings in Response to the 2017 Tax Act

Issues Involving New Section 163(j)

Foreign Lawyers Forum

The Global Implications of Corporate Tax Reform: A Practical Guide

Individual & Family Taxation

Helping the Gig Workforce – Practice and Policy Perspectives

Nudging and Educating Taxpayers to Comply: Reevaluating Traditional Approaches to Taxpayer Compliance

Insurance Companies

A Discussion Regarding Tax Reform Implementation

Litigating an Insurance Case in Tax Court

Investment Management

Planning for Fund Managers and GPs after Tax Reform

Treaty Issues for Offshore Funds and Foreign Investments

Updates from the Internal Revenue Service and Investment Company Institute

Low Income Taxpayers Representation Workshop

History and Context: “Tax Reform” Efforts of the Past 50 Years

The 2017 Tax Act and Low-Income Families

The 2017 Tax Act and Self-Employed Workers

Partnerships & LLCs

Application of Section 1061: The Quest for Congressional Intent

Code Section 163(j)

Code Section 199A

Who’s the “Taxpayer”?

Pro Bono & Tax Clinics

Advanced Lien Issues for Low-Income Taxpayer Representatives

Taxpayer Rights: To What End (Part 2)

Update from the Tax Court

Real Estate

Hot Topics in Real Estate

Tax Reform - Section 163(j), Part I

S Corporations

Choice of Entity Under the 2017 Tax Act

Hot Topics in S Corporations

Important Developments in the Federal Income Taxation of S Corporations

Sales, Exchanges and Basis

Capital Gain Or Loss, Without a Sale or Exchange? Perhaps, under Section 1234A

Current Developments Relating to Sales, Exchanges & Basis

The Tax Exemption for Small Business Stock is Big Business

When Does a Sale of a Contract to Provide Future Services Produce Capital Gain?

Section Programs

Fundamentals of Tax Litigation: Choice of Forum and Appealing Decisions

Standards of Tax Practice

Ethics Issues in Criminal Representations and Fraud Examinations

Primer on Ethics and Circular 230 Issues for Young Attorneys

State & Local Taxes

Post Wynne Challenges

SALT + Transfer Pricing

Tax Accounting

Current Developments in Tax Accounting

International Tax Reform

Tax Bridge to Practice

Dude, Where’s My Refund? An Overview of Joint Committee Review of Tax Refunds

Tax Collection, Bankruptcy and Workouts

Collection Abroad – Passport Revocation and Beyond

Collection of Title 26 International Penalties

Collection of Title 31 International Penalties

Tax Exempt Financing

Legislative, IRS, and Treasury Update

Tax Reform Fallout

The Multipurpose Allocation Rules Still Have an Impact

Tax Policy and Simplification

The Byrd Rule and the Tax Legislative Process

Teaching Taxation

The Tax Consequences of Initial Coin Offerings

Transfer Pricing

US Tax Reform Reshapes the Transfer Pricing Landscape

Young Lawyers Forum

Are Some Groups More Equal Than Others?