Vol. 26 No. 1 - Fall 2006

From the Chair

Taxation

From the Chair

Susan P. Serota

As I began planning for my term as Section Chair, I thought it would be important to focus on our goals and priorities for the next year. In late July, we held a one-day retreat for Section Officers, and solicited their thoughts on the areas in which we should focus our major attention and resources during the next year. ...

Interview

Taxation

Charles I. Kingson

Jasper L. Cummings, Jr. and Alan J.J. Swirski

Charles Kingson currently is an adjunct professor of law at New York University School of Law and a lecturer at the University of Pennsylvania Law School. He is a long-time practitioner who has frequently written about the most difficult issues in the tax law. ...

Points to Remember

Taxation

Congress Finally Adopts New UBIT Standards in 512(b)(13) for Controlled Entities

David A. Brennen

In August 2006, Congress passed—and the President signed—a new law that allows tax-exempt entities to receive tax-free interest, rents, royalties and annuities from a controlled subsidiary. See Pension Protection Act of 2006, 109th Cong., 2d Sess. § 1205(a). ...

Taxation

Problems with the Uniform Definition of a Qualifying Child

Toni Robinson

The Tax Reform Act of 1984 dramatically changed the rules for determining which parent could claim a child as a dependent if the parents did not file a joint return. The legislative history of that Act makes clear that Congress intended to allow private ordering to facilitate choice, particularly in the case of divorcing parents. ...

Taxation

Celebrating Life (CHAI) and Taxes

Francine Lipman

If you ask my law students, “What does Professor Lipman do?,” they would respond without missing a word of their concurrent cell phone conversation “She teaches tax.” While this might be one consequence of what I do, that is not my answer. You see, I have been doing the same thing for more years than I care to admit. I study tax law. ...

Point & Counterpoint

Taxation

The Baby with the Bath Water

Jasper L. Cummings, Jr.

My point is a simple one aimed personally at each reader: you must get involved with protecting your federal tax system because you can’t leave it to the “experts.” If you don’t, you may see the baby (near 100 years of experience with an income tax) thrown out with the bath water (aspects of the Code that are legitimately disliked). ...

Spotlight on Committees

Taxation

Individual and Family Taxation

Bryan Camp

The Individual and Family Taxation Committee is a longstanding committee which recently changed its name to reflect its merger with the Domestic Relations Committee. Although the Committee has had several names over the years, it has always focused on issues encountered by the general tax practitioner advising individual taxpayers. ...

News Briefs

Taxation

News Briefs

ABA Section of Taxation

2006 Law Student Tax Challenge, Section Survey on IRS Appeals Process, Thank You to Fall Meeting Sponsors

Tax Bites

Taxation

Tax Bites Dresses for Success

Gail L. Richmond

In several ABA Journal articles, Jill Schachner Chanen has covered appropriate dress for the office. This is an appropriate fall topic. New associates can no longer claim that studying for the bar examination prevented them from shopping for appropriate attire. ...

Boxscore

Taxation

Government Submissions Boxscore

ABA Section of Taxation

Since June 2006, the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section’s website.

American Bar Association TM American Bar Association

Vol. 26 No. 1 - Fall 2006

NewsQuarterly, Vol. 26 No. 1

From the Chair

From the Chair

Interview

Charles I. Kingson

Points to Remember

Congress Finally Adopts New UBIT Standards in 512(b)(13) for Controlled Entities

Problems with the Uniform Definition of a Qualifying Child

Celebrating Life (CHAI) and Taxes

Point & Counterpoint

The Baby with the Bath Water

Spotlight on Committees

Individual and Family Taxation

News Briefs

News Briefs

Tax Bites

Tax Bites Dresses for Success

Boxscore

Government Submissions Boxscore