TaxIQ

2019 May Tax Meeting

May 9-11, 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

Important Developments in Administrative Practice

New Technologies to Communicate with Exam and Appeals

Affiliated and Related Corporations

Consolidated Return Aspects of the Tax Code’s Jazziest Acronyms (otherwise known as the TCJA)—GILTI, FDII, 163J, and the BEAT

Current Developments in Affiliated & Related Corporations

Capital Recovery and Leasing

Current Developments and Update on Pending Guidance

Civil and Criminal Tax Penalties

Department of Justice Tax Division – Update

Even More About Penalties

Internal Revenue Service, Criminal Investigation – Update

Reports of Subcommittees on Important Developments

Corporate Tax

A Study of Attributes Post-Tax Reform

Current Developments in Corporate Tax

Court Procedure and Practice

Current Developments in Court Procedure & Practice

Failure to Provide Information Returns and Litigation
Roundtable Discussion

Representing Taxpayers During Summons and Other IRS Interviews - Potted Plant v. Rambo

The APA in the Era of Tax Reform

Diversity

Expanding Opportunities for State and Local Collections Alternatives For Small Business Owners

Tax Crimes and Inequality

Employee Benefits

4960? Excise Taxes? What’s a Tax Exempt to Do?

Administrative Practices Update
Subcommittee on Administrative Practices

Corporate Counsel Forum
Employee Benefits Corporate Counsel Forum

Defined Benefit Plans Update
Subcommittee on Defined Benefit Plans

Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics

Department of Treasury / Internal Revenue Service Hot Topics

Distributions Update
Subcommittee on Distributions

Exempt Organization and Governmental Plans Update
Subcommittee on Exempt Organization and Governmental Plans

One Law, Two Laws, Red State, Blue State

Welfare Plans and EEOC, FMLA and Leaves Issues Update
Subcommittee on Welfare Plan and EEOC, FMLA and Leaves Issues

Employment Taxes

Creative Use of Federal Tax Statutes as Enforcement Tools in Employment Controversies

Current Developments in Federal Employment and Payroll Tax Enforcement

Energy and Environmental Taxes

The Nuts and Bolts of the New Section 45Q Carbon Sequestration Credit

Estate & Gift Taxes

Current Developments in Estate & Gift Taxes

IRS Form 712: Like a Box of Chocolates, You Never Know What You’re Going to Get

Tax-Exempt Organizations – An Introductory Overview
Young Lawyers Subcommittee

The Anatomy of the Form 706-NA

Transfer Tax Planning for Tech Entrepreneurs

Exempt Organizations

International Philanthropy: Non-Tax Issues that Every EO Lawyer Needs to Know

Fiduciary Income Tax

Current Developments in Fiduciary Income Tax

Impact of the 2017 Tax Act on Trust and Estate Income Taxation

Lemons to Lemonade: Making Use of the Delaware Tax Trap

Financial Transactions

Newfound Relevance for Age Old Issues: How the 2017 Tax Act Has Reignited Long-Standing Financial Product Debates

Shop Talk: Current Financial Products Tax Issues for Hedge Funds

Foreign Activities of U.S. Taxpayers

Choice of Entity and Structuring for Multinational Corporations and Partnerships After Tax Reform (Part 1)

Foreign Lawyers Forum

What’s My Purpose: The Practical Implications of the Principal Purpose Test

Individual and Family Taxation

CDP – Beyond the Weeping and Gnashing of Teeth; What Can be Done to Fulfill CDP’s Beneficial Intent?
Co-Sponsored by: Pro Bono & Tax Clinics

IRS Refund Fraud Filters: How They Combat Fraud, How They Impact Taxpayers, and What Can Be Done to Make Them Better?
Co-Sponsored by: Pro Bono & Tax Clinics

Insurance Companies

Impact of the 2017 Tax Act on Insurance Companies

Tax Issues for Captive Insurance Companies

Low Income Taxpayers Representation Workshop

But I’m A TAX Lawyer: Working with Immigration, H2-A and Other Residency Issues

EITC and Benefits Law: Conceptualizing, Understanding (and Navigating) the Interplay of EITC and Benefits Law

Self-Employed in the Online Platform Economy: Navigating EITC Audits from Tax Return to Tax Court

Partnerships and LLCs

Hot Topics in Partnerships & LLCs

Unitary Basis Rules and Rev. Rul. 84-53

What is a Guaranteed Payment?

Pro Bono and Tax Clinics

Family Members as Caregivers
Cosponsored by: Individual & Family Taxation and Diversity

Procedural Due Process and the Tax System: A Fresh Look
Cosponsored by: Individual & Family Taxation and Teaching Taxation

Real Estate

Conservation Easements – The Lay of the Land

REITs in the Aftermath of the 2017 Tax Act

S Corporations

Important Developments in the Federal Income Taxation of S Corporations

Sales, Exchanges and Basis

Accommodate This: Lender Issues in Non-Safe Harbor Reverse Exchanges

Comparison of Gain Deferral Techniques – How Does a Section 1031 Exchange Measure Up to a Charitable Remainder Trust

Current Developments in Sales, Exchanges & Basis

Is Now an Opportune Time to Establish Qualified Opportunity Funds?

Section Programs

Welcome to International Private Client: Fundamentals of Cross-border Estate Planning, Estate and Gift Tax Treaties, and Foreign Trusts
Co-Sponsored by: Continuing Legal Education Committee; US Activities of Foreigners and Tax Treaties; Foreign Activities of US Taxpayers

Standards of Tax Practice

A Whole New World: The 2017 Tax Act, Tax Advice, and Lawyer Ethics

Ethical Issues in Federal Tax Practice – The Government Perspective

The Obligation to Report Tax-Related Misconduct

State and Local Taxes

Just Passing Through - An Update on the State Tax Treatment of Pass-Through Entities and Their Owners

The State of State Tax Planning

The Taxation of the Digital Economy

Tax Accounting

Current Developments in Tax Accounting

International Tax Accounting Items

Section 199A Issues and Opportunities

Tax Bridge to Practice

Statutes of Limitations in Tax Litigation: Friend or Foe?
Sponsored by: Young Lawyers Forum and Diversity; Co-sponsored by: Court Procedure & Practice and Young Lawyers Division Tax Law Committee

This Land is Your Land: An Introduction to the Conservation Easement Tax Deduction
Sponsored by: Young Lawyers Forum and Diversity; Co-sponsored by: Real Estate and Tax Accounting

Tax Collection, Bankruptcy and Workouts

Collection-Based Tax Crimes
Co-sponsored by: Civil & Criminal Tax Penalties

Current Enforcement Priorities in Collection

Litigating International Penalties in Collection
Co-sponsored by: Civil & Criminal Tax Penalties and Court Procedure & Practice

Tax Exempt Financing

Four Topics You Did Not Know Were Hot

Legislative, Treasury and Internal Revenue Service Update

Tax Policy and Simplification

Digital Discord: Forging Tax Rules to Fit a Digitalized World

Tax Practice Management

The Ethical Challenges of Social Media for Tax Practitioners

Transfer Pricing

Developments at the IRS Advance Pricing and Mutual Agreement (APMA) Program and the OECD Pertaining to Advance Pricing Agreements (APAs) and Mutual Agreement Procedure (MAP) Cases

U.S. Activities of Foreigners and Tax Treaties

Choice of Entity and Structuring for Individual Investors and Closely-Held Businesses After Tax Reform

Discretionary Treaty Benefits

Young Lawyers Forum

Motions Practice in Tax Court: From Pleadings to Post-Trial Proceedings