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TaxIQ

Hybrid 2022 May Tax Meeting

May 12 - 14, 2022, 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

IRS Exam – Reflections on Two Years of COVID

 

Affiliated and Related Corporations

Tax Sharing Agreements

 

Capital Recovery and Leasing

Final 2020 Bonus Regulations and Common Transactions

 

Civil and Criminal Tax Penalties

DOJ & IRS Updates

Search Warrants, Subpoenas and Summonses: Recent Taxpayer Challenges and Legal Developments

 

Closely Held Businesses 

Business Owner Dispute Resolution

Employee Retention Tax Credit (ERTC) for Closely Held Businesses

Hot Topics for Closely Held Businesses

 

Corporate Tax

Current Developments in Corporate Taxation

 

Court Procedure and Practice

Update on Collection Due Process Cases in U.S. Tax Court

[Re]introducing the next Chief Judge - The Honorable Kathleen Kerrigan

 

Diversity

Moral and Ethical Duties Around Diversity, Equity, and Inclusion

Racial Disparities and the Income Tax System

 

Employee Benefits

Are We Really Getting Paid in Crypto for this Deal?

Department of Treasury / IRS Hot Topics

 

Estate & Gift Taxes

The Lifetime QTIP Trust: A Great Vehicle to Use Exemption and Even Retain an Interest

Mum’s the Word: Maintaining Client Confidentiality and Dealing with Ethical Challenges while Working from Anywhere and Everywhere

 

Exempt Organizations

501(c)(3) LLCs: Challenges and Opportunities

News from the IRS and Treasury

 

Employment Taxes

Employment Tax Update

 

Fiduciary Income Tax

Determining and Measuring the Early Termination of a QPRT

RMDs, and RBDs, and BFDs, Oh My! - Income Tax Consequences for Inherited IRAs

 

Insurance Companies

Life, Health, and Captive Update

 

Partnerships and LLCs

A Deep Dive into Rev. Rul. 99-6 Transactions

 

Pro Bono and Tax Clinics

Tax Court Updates: The View from the Bench

 

S Corporations

Slides: Back to Basics – Income and Distributions

Hot Topics - Legislative

State and Local Tax Planning

 

Sales, Exchanges and Basis

Current Events

Movin’ On Up: Is indexing basis for inflation worth a fresh look?

Combining Opportunity Zone Benefits with Other Tax and Non-Tax Programs

 

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

The Ethics Surrounding Frequently Asked Questions

 

Tax Accounting

Examining the enforceable right test under Section 451(b)

Tax relief for income restored after a claim of right

 

Tax Bridge

A Primer on Employee Benefits and Executive Compensation

A Primer on Tax Controversy Procedure and Practice

 

Tax Collection, Bankruptcy and Workouts

Collection Enforcement Updates

 

Tax Policy and Simplification

Making the Sausage II: How Treasury Regulations and Guidance are Drafted and Promulgated

 

US Activities of Foreigners and Tax Treaties

Inbound Taxation and Taxing Nexus: A Refresher and Current Developments, including PEs after Pillar 1

 

Young Lawyers Forum

Virtual Currencies (Part Two): NFTs, DeFi Transactions, and Other Virtual Currency Transaction Issues