TaxIQ

2017 Midyear Meeting

January 19-21, Orlando, FL

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.

Administrative Practice

Implementation of the New BBA Partnership Audit Rules

Important Developments in Administrative Practice

Recent Changes to IRS Appeals Procedures

Affiliated and Related Corporations

Application of the Final Section 385 Regulations to Consolidated Groups

The Role of the Courts in Interpreting Consolidated Return Regulations

Capital Recovery and Leasing

Capitalized Costs in Failed Acquisitive Transactions

Current Developments in Capital Recovery & Leasing

Civil and Criminal Tax Penalties

Reports of Subcommittees on Important Developments

Restitution

Uncommon Penalties

Closely Held Businesses

Choice of Entity: Practical Considerations for Practitioners and Clients

Selling and Buying the Dreaded Tax Embroiled Business

Corporate Tax

Current Developments in Corporate Tax

Interesting Issues Arising Under Section 385

Court Procedure and Practice

Current Developments in Court Procedure and Practice

How to Affirmatively Defend An FBAR Case

Let the Sunshine In: FOIA In Tax Litigation

Reasoned Decision Making Under the APA: Holding the IRS to a Reasonable Standard

Diversity

The New Markets Tax Credit: Providing Economic Stimulus to Low-Income Communities

Employee Benefits

Current Issues in Executive Compensation

Defined Benefit Plan and Distributions Update

ESOP Update

Exempt Organization and Governmental Plans Update

Implementation Issues Involved with the DOL Fiduciary Regulations and Related Prohibited Transaction Exemptions

Mergers & Acquisitions Update

Multinational Employee Benefits & Compensation Issues Update

Multiple Employers, PEOs and Controlled Groups Update

Welfare Plans and EEOC, FMLA and Leaves Issues Update

Employment Taxes

Federal Employment Tax Update

Global Mobility and Frequent Business Travelers

Who is the Employer?

Energy and Environmental Taxes

Energy Tax Current Developments Roundtable

Estate & Gift Taxes

Current Developments in Estate & Gift Taxes

Pay Early, Pay Less: Maximizing TPT Credit Availability for Married Couples

Should I Stay or Should I Go? Considerations When Switching Domicile to Florida

The Separate Share Rule in Operation

Trump Is President and the Republicans Control the House and the Senate: What Does This Mean for Estate Planners Moving Forward?

Exempt Organizations

State of Play: Compensation and Intermediate Sanctions

Thorny Issues for Private Foundations

US Filing Obligations of Foreign Charities and the Implications for US Funders

Fiduciary Income Tax

Current Developments in Fiduciary Income Tax

International Spotlight: The Common Reporting Standard and FATCA As Applied to Private Clients – What Every Planner Should Know

The ABCs of QSBS: The Benefits, Requirements and Planning Opportunities with Qualified Small Business Stock

The New Paradigm of Estate Planning: Fiduciary Income Taxation and Grantor Trusts

Financial Transactions

Current Developments in Financial Products

Final Section 385 Regulations – How Will the Documentation Rules Apply in the Real World?

Interesting Issues under Section 1234A

Foreign Activities of US Taxpayers

Outbound Stock and Asset Transfers

The Foreign Tax Credit

Foreign Lawyers Forum

What's Going On? An Update on Tax Treaty and State Aid Developments

Individual & Family Taxation

Can You Get Your Business Client Relief Under Section 530 of the Revenue Act of 1978?

Deductible Medical Expenses Under Section 213 Take on New Meaning

Form 1099 Issues

Insurance Companies

Current Issues in Reinsurance Transactions

Practical Advice on PBR Implementation

Investment Management

Current Regulatory Initiatives Impacting Regulated Investment Companies (RICs)

The New Section 385 Regulations and Private Funds

The New Section 707 and 752 Regulations and Private Equity Funds

Joint International Committees

Joint Current International Developments Panel

Partnerships & LLCs

Cross Border Partnership Transactions

New Partnership Regulations under Sections 707 and 752 (Part 2)

Section 708 Technical Terminations

Troubled Partnerships

Pro Bono & Tax Clinics

Disaster Tax Issues

Real Estate

Hot Topics in Real Estate

New Partnership Regulations under Sections 707 and 752 (Part 1)

Non-Safe Harbor Reverse Exchanges after Bartell

Real Property for REIT Purposes

S Corporations

Current Developments in the Federal Income Taxation of S Corporations

S Corporations: Tips and Traps for the Unwary

Sales, Exchanges and Basis

Can Replacement Property be Temporarily Parked Beyond the Rev. Proc. 2000-37 Safe Harbor?

Current Developments in Sales, Exchanges & Basis

Current Section 336(e) Issues for Partnerships Buying Corporations

Section Programs

Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation

Nuts & Bolts of State and Local Tax: Practicing Constitutional Law Every Day

Nuts & Bolts of State and Local Tax: What Tax is More than the State Income Tax? - The Sales Tax: Everything You Need to Know But Were Afraid to Ask

Standards of Tax Practice

Ethical Issues in Federal Tax Practice - The Government Perspective

State & Local Taxes

Is McLeod Immortal? Transactional Nexus and the SALT Implications of Failing to Distinguish between Sales Taxes and Use Taxes

The Current State of Factor Presence Nexus Standards

Will 2017 Usher in Sweeping Federal Tax Reform Legislation? What Are the State Tax Implications?

Tax Accounting

Accounting for Advance Payments Update

Current Developments in Tax Accounting

How New Financial Accounting Standards Will Impact Method Changes

Long-Term Contracts

Tax Bridge on the Road

Tax Basics Through Crowd Funding Transactions

Tax Collection, Bankruptcy and Workouts

CDP Update: No Face-To-Face Conference

Defending the Absolutes: Litigation in the United States District Courts

Quiet Title Actions: The Sword - Not a Shield!

Tax Exempt Financing

Management Contracts – What is a Safe-Harbor, That is the Question

Multipurpose Allocations in the Refunding and Pool Bond Context: What is Reasonable?

Tax Policy and Simplification

Parameters for Tax Reform in the New Year

Tax Practice Management

Legal Lean Six Sigma for Law Firms

Teaching Taxation and State & Local Taxes

Taxation of the Sharing Economy: Major Issues and Trends

Transfer Pricing

From Technology to Taxation: Interaction Between Tax, IP and Valuation in Transfers of Intangibles Between Related Parties

Transfer Pricing Issues in Latin America

Transfer Pricing Litigation Through the Lens of Medtronic

US Activities of Foreigners and Tax Treaties

Current Developments in Information Reporting

Planning Under the Section 385 Regulations

Young Lawyers Forum

Nuts and Bolts of Criminal Tax