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TaxIQ

2023 Midyear Tax Meeting

February 9-11, 2023, San Diego, CA

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

Understanding the Basics of International Information Exchange for Tax Controversy Practitioners

Valuation Experts and Similar Specialists in Examination and Appeals

 

Affiliated and Related Corporations and Corporate Tax Joint Session

The Commissioner’s Discretionary Rule and other Extensions of the Governments Discretionary Ability in the Corporate and Consolidated Context

 

Capital Recovery and Leasing

Current Developments and Update on Pending Guidance

Inflation Reduction Meets Capital Recovery

 

Civil and Criminal Tax Penalties

IRS Criminal Investigation Case Sources - It’s Not Just About Title 26 Tax Return Information Anymore

 

Closely Held Businesses 

The Cannabis Minefield for Closely Held Businesses

Hot Topics for Closely Held Businesses

An Analysis of Partnership Business and Tax Structures for Professional Practices and Closely Held Businesses

 

Court Procedure and Practice

From the Cradle to the Graev - What is next for section 6751(b)?

Current Developments

 

Diversity

Serving Those Who Have Served: A Guide to Assisting Disabled Veterans

 

Employee Benefits

ESOP Update

New Developments/Hot Topics in Executive Compensation Disclosure for Public Companies

 

Estate & Gift Taxes

Estate Tax Aspects of Buy-Sell Agreements

Successor Trustees and Section 672(c)

 

Estate & Gift Tax and Fiduciary Income Tax Joint Session

The Tax Aspects of Premarital Agreements

Nuts & Bolts of Private Letter Rulings

 

Fiduciary Income Tax

Inbound Planning

Section 679

 

Foreign Activities of US Taxpayers and US Activities of Foreigners and Tax Treaties Joint Session

Being Prepared for the Knock at the Door Before the Dust Has Settled

 

Insurance Companies

Failed Contracts, Other Errors, and How to Correct Them

Foundational Insurance Tax Cases Primer

Update on the Inflation Reduction Act

 

Individual & Family Taxation

Combating Tax Misinformation from Social Media

Taxpayers Experiencing Hardship: How to Best Represent Them Before the IRS

 

Investment Management

2023! A Survey of Investment Management Tax Developments Worth Monitoring During the New Year

 

Partnerships and LLCs

Section 752(c) and the Transfer of Partnership Liabilities

 

Real Estate

Sections 1031 & 1033 Update

 

S Corporations

Can I Get a Ruling?

 

Sales, Exchanges and Basis

Trust Basis: In Life and At Death

Section 1031 Transactions, California - Style

 

Standards of Tax Practice

Ethical Considerations in Preparing Tax Return Disclosures

Ethical Issues in Federal Tax Practice - The Government Perspective

 

State and Local Taxes

All Rise! Insights and Observations from the Bench

Public Law 86-272 and the Internet: Do Online Sellers Lose Their State Tax Immunity?

 

Tax Accounting

Current Developments

Hot Topics for Long-Term Contracts

Let’s Get Digital – Tax Accounting Issues for Digital Assets & Cryptocurrency

Methods Considerations of the Corporate Alternative Minimum Tax

 

Tax Bridge to Practice

An Introduction to Tax Controversy – Representing Individuals, Businesses, and Diverse Taxpayers

 

Tax Collection, Bankruptcy and Workouts

Bankruptcy and Tax: The Usual and the Unusual

 

Tax Exempt Financing

Direct Pay for IRA Tax Credits

Investing Gross Proceeds

 

Tax Policy & Simplification

How to Provide Effective Private Sector Input into Tax Policy

Gender, Race, Age, and Income/Wealth Inequities in Our Tax Systems

 

Teaching Taxation

New Directions in Tax Information Reporting and Withholding

 

Young Lawyers Forum

Coming Clean: Navigating Clean Energy Transactions after the Inflation Reduction Act

The Ins and Outs of a Private Letter Ruling Request

Probate in California