People in Tax

Practice Points

Taxation

Trust and Estate Distributions in 2020 May Provide 2019 Tax Savings

As March comes upon us, practitioners should be cognizant of the 65-day rule for trusts and estates under section 663(b) and a similar rule for charitable deductions under section 642. In a world where most individuals and trusts follow calendar-year reporting, generally actions taken after December 31 will be reported in the following year. ...

Pro Bono Matters

Taxation

Evolution of Settlement Days

This article focuses on the continued evolution of Settlement Days by IRS Counsel offices and Low-Income Taxpayer Clinics (LITC). Settlement Days have grown from humble beginnings of notifying pro se petitioners that IRS Counsel was available to discuss their case on a certain day to full-fledged events including IRS Counsel, revenue officers, examination officers, and LITC attorneys. ...

Young Lawyers Corner

Taxation

The Young Lawyer’s Perspective on Tax Practice

Young lawyers starting to practice tax in a law firm are, of course, both excited about the job and worried about the many new areas of tax law we will encounter. One of the most important concerns for us is training: we know that we will need assistance as we “learn the ropes” of our new positions, and we are eager for that assistance to help us learn how to be better tax lawyers. ...

The Incompetent Authority: Questions and Answers

People in Tax Podcast

Tax Bits

Tax Section Meeting Calendar

Get connected, get educated, and get the most from your membership! Join us for high-level CLE programming and the latest news and updates from Capitol Hill, the IRS, and Treasury.

Diversity & Inclusion

Taxation

Diversity and Inclusion: An Overview of the ABA’s CLE Policy and the Section’s Plan and Committee

On November 6, 2019, the American Bar Association Section of Taxation announced its new Diversity and Inclusion Scholarships to encourage diversity and inclusion at Section tax meetings. The first group of scholarship recipients were invited to attend the 2020 Midyear Meeting in Boca Raton, Florida: Arsalan Malik and Rene Morency. ...

Section News & Announcements

In the Stacks

Tax Section CLE Calendar

Network with tax lawyers, meet leading experts from private practice and government, and discuss the latest tax regulations, legislation, and planning strategies.

Section Events & Promotions

JCEB Employee Benefits Passport

An annual subscription service that will be your passport to access, for one low price, all of the JCEB's webinars and on-demand CLE, and to attend any or all of the JCEB's renowned in-person National Institutes with a 25% discount.

Sponsorship Acknowledgements

About ABA Tax Times

ABA Tax Times (ISSN 2381-5868) (formerly the NewsQuarterly) reports on developments pertaining to taxation, Tax Section news and meeting updates, and other information of professional interest to Tax Section members and other readers. Questions regarding ABA Tax Times can be sent to: taxweb@americanbar.org.

ABA Tax Times Community

Interested in discussing the latest issue of ATT? Join the ABA Tax Times Community on ABA Connect to comment on recent articles or to pose a question to your fellow readers.