May 25, 2017

2005 Midyear Meeting

TaxIQ

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Section Meeting Materials Archive

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2005 Midyear Meeting, San Diego, CA

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Committee Name

Program Material Title

Speaker/Author Names

Document ID Number
Civil and Criminal Tax Penalties Important Civil Developments Fisk, Sharyn 547200501050
Civil and Criminal Tax Penalties Important Civil Developments Nardello, Chad 547200501050
Civil and Criminal Tax Penalties Important Civil Developments Rettig, Charles P. 547200501050
Closely Held Businesses A Primer on Partnership Taxation: Economics of the Deal August, Jerald David 547200501036
Closely Held Businesses A Primer on Partnership Taxation: Economics of the Deal Frost, Stephen G. 547200501036
Closely Held Businesses Sample LLC Agreement Dalle Pazze, Jim 547200501033
Corporate Tax Acquisitive D Reorganizations: Whither D (and F)? Trier, Dana L. 547200501035
Domestic Relations What is a California Domestic Partnership and What Will it be when it Grows Up? Taggart, William E. 547200501017
Employee Benefits Discussion Outline: What Benefits are Likely Candidates for Coverage through a Captive Insurance Company and what Implementation Hurdles Exist Woyke, John 547200501027
Employee Benefits Employment Structures for the Expatriate Ellis, David W. 547200501023
Employee Benefits Hidden Costs: The Mutual Fund Scandal From Market Timing to Fee Bundling and its Implications for Retirement Plans O'Hare, Brian 547200501037
Employee Benefits Highlights of the Section 403(b) Proposed Regulations Issued November 16, 2004, and Modified on December 21, 2004 Cowart, Greta E. 547200501013
Employee Benefits New U.K. Treaty — Stock Option Provisions Fleeman, Grace 547200501002
Employee Benefits New U.K. Treaty — Pension Provisions Fleeman, Grace 547200501003
Employee Benefits Phased Retirement: Changing the End of Work Brown, Kyle N. 547200501009
Employee Benefits U.S. Tax-Qualified Plans: Selected International Issues Ellis, David W. 547200501012
Estate and Gift Taxes Reciprocal Trusts Revisited Fletcher, Derek L. 547200501040
Estate and Gift Taxes Reciprocal Trusts Revisited Van Horn, Paul 547200501044
Estate and Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages) Berek, David A. 547200501046
Estate and Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages) Stringer, Jennifer Schooley 547200501046
Estate and Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages) Berek, David A. 547200501048
Estate and Gift Taxes Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages) Stringer, Jennifer Schooley 547200501048
Exempt Organizations Native American Philanthropy: Reforming the Rules Nilles, Kathleen 547200501029
Exempt Organizations Non-Profit Hospital Litigation King, James R. 547200501010
Exempt Organizations Non-Profit Hospital Litigation Ross, Douglas C. 547200501010
Exempt Organizations Non-Profit Hospital Litigation Sullivan, T.J. 547200501010
Fiduciary Income Tax Post-Mortem Tax Elections Aghdami, Farhad 547200501022
Fiduciary Income Tax Recent Developments in Fiduciary Income Tax Newlon, Jeanne L. 547200501018
Foreign Activities of US Taxpayers Cross-Border Merger Regulations Bress, Nardi 547200501019
Joint Session: Closely Held Businesses; S Corporations Family Limited Partnerships: Their Service Arguments and Counter Arguments Greenberg, Richard H. 547200501026
Joint Session: Closely Held Businesses; S Corporations Subchapter S Stock Lifetime Gifting, Discounting and Formula Gifting Greenberg, Richard H. 547200501030
Joint Session: Closely Held Businesses; S Corporations Tax Planning Post Kimball and Thompson Basile Jr., Paul L. 547200501043
Joint Session: F.A.U.S.T.; Transfer Pricing; U.S.A.F.T.T. Supply Chain Restructuring: International Tax and Transfer Pricing Implications Foley, Sean F. 547200501034
Low Income Taxpayers Offers in Compromise Case Studies Gillum, Mary 547200501042
Partnerships and LLCs Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II Banoff, Sheldon I. 547200501014
Partnerships and LLCs Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II Cohen, Adam M. 547200501014
Partnerships and LLCs Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides) Banoff, Sheldon I. 547200501005
Partnerships and LLCs Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides) Cohen, Adam M. 547200501005
Partnerships and LLCs Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 Burke, Professor Karen C. 547200501004
Partnerships and LLCs Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 Molz, Todd E. 547200501004
Partnerships and LLCs Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 Pollack, Martin D. 547200501004
Partnerships and LLCs Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 Singer-Freeman, Jose 547200501004
Partnerships and LLCs Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 (slides) Molz, Todd E. 547200501016
Real Estate New Markets Tax Credits Gadon, John H. 547200501025
Real Estate REIT Acquisitions: Buyer and Seller Issues Loffman, Leslie H. 547200501051
Real Estate REIT Acquisitions: Buyer and Seller Issues Wolf, Lary S. 547200501051
Real Estate The Evolution of TIC and Section 1031 Thomason, Kevin 547200501039
S Corporations Recent Developments Relating to the Taxation of S Corporations Nechemias, Stephen M. 547200501045
S Corporations Sample LLC Agreement Dalle Pazze, Jim 547200501033
Sales, Exchanges & Basis American Jobs Creation Act of 2004—Selected Sales, Exchange & Basis Highlights McKenney, Paul L.B. 547200501020
Sales, Exchanges & Basis Current Developments (Other Than for Like-Kind Exchanges) Jensen, Professor Erik M. 547200501024
Sales, Exchanges & Basis Current Developments Regarding Like-Kind Exchanges Shechtman, David 547200501038
Sales, Exchanges & Basis Like-Kind Exchanges of Mineral Interests Gelson, Andrew 547200501031
Sales, Exchanges & Basis Like-Kind Exchanges of Mineral Interests (slides) Gelson, Andrew 547200501032
Sales, Exchanges & Basis Like Kind Requirements Dowdall, Bradley 547200501008
Sales, Exchanges & Basis Sales, Exchanges and Basis Handout Cowie, Robert 547200501007
Sales, Exchanges & Basis Unanswered Questions in Intangibles Capitalization Nellen, Professor Annette 547200501001
Standards of Tax Practice Circular 230 Summary (as of December 20, 2004) Ballard Jr., Frederick L. 547200501011
Tax Practice Management Final Tax Amendments to Circular 230 Mezzullo, Louis A. 547200501047
Teaching Taxation Advising on Foreign Tax Systems—Lessons Learned: Remarks of Victor Thuronyi Thuronyi, Victor 547200501021
Teaching Taxation Highlights of Federal Wealth Transfer Tax Developments Gagliardi, Professor Elaine Hightower 547200501041
Teaching Taxation Recent Developments in Federal Income Taxation McMahon, Jr., Professor Martin J. 547200501015
Teaching Taxation Recent Developments in Federal Income Taxation Shepard, Professor Ira B. 547200501015
U.S. Activities of Foreigners and Tax Treaties Implications of EU Developments for U.S. Income Tax Treaties Angus, Barbara J. 547200501049
U.S. Activities of Foreigners and Tax Treaties Implications of EU Developments for U.S. Income Tax Treaties Bouma, Herman B. 547200501049
U.S. Activities of Foreigners and Tax Treaties Implications of EU Developments for U.S. Income Tax Treaties Miller, Michael J. 547200501049
U.S. Activities of Foreigners and Tax Treaties Implications of EU Developments for U.S. Income Tax Treaties Heyvaert, Werner 547200501049
U.S. Activities of Foreigners and Tax Treaties Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor Appel, Alan 547200501028
U.S. Activities of Foreigners and Tax Treaties Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor Croker, James 547200501028
U.S. Activities of Foreigners and Tax Treaties Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor Ponda, Ameek 547200501028
Value Added Tax and Other Consumption Taxes A U.S. National Sales Tax—RST or VAT? Bonney, Professor Roger 547200501006