Vol. 41 No. 1 - Fall 2021

Taxation

Interview with Jacob Puhl

By Jeremiah Coder, Washington, DC

Jacob Puhl is currently the Tax Policy Manager at Meta (formerly Facebook). He has been a legal intern at Treasury, a law clerk for the U.S. Senate, and a SALT intern at KPMG. ATT interviewed him to learn about his decision to become a tax attorney.

Taxation

A Primer on Charitable Trusts (Part II)

By Thomas W. Bassett, VP, Tax Manager – East Region, Commerce Trust Company, St. Louis, MO

In addition to CRATs and CRUTs, a client may want to consider a NICRUT, a NIMCRUT, or a Pooled Income Fund as part of their planning. This article is intended to help practitioners determine the right solution for their client’s particular situation.

Taxation

The IRS’s Procedural Battles in Micro-Captive Litigation

By David J. Slenn, Shumaker, Loop & Kendrick, LLP, Tampa, FL

While the IRS has an unblemished record in Tax Court trials involving substantive micro-captive tax issues, the IRS has mixed results in its procedural battles involving micro-captives.

Taxation

A Sit-Down with Andrew VanSingel

By Andrew R. Roberson, McDermott Will & Emery, Chicago, IL

In 2017, Andrew became the Local Taxpayer Advocate (LTA) for the Taxpayer Advocate Service (TAS) in Chicago. He has been involved with the Tax Section and American Bar Association (ABA) at large for several years, holding numerous positions.

Taxation

Revisiting the 100-Year-Old Debate on the Preferential Treatment of Capital Gains

By Sue (Suyoung) Moon, LL.M. Student, Georgetown University Law Center

This article addresses notable aspects of the 100-year-old history and policy debate about the preferential treatment of capital gains. The article also compares President Biden’s capital gains proposals with those in the Tax Reform Act of 1986.

Taxation

The Build Back Better Energy Tax Provisions

By Simon Moskovitz, LL.M. Student, Georgetown University Law Center

Over $500B of energy tax credits sit in limbo within the House version of the Build Back Better Bill. This article examines the bill’s hope for passage in 2022 and analyzes how new credits will impact investment in renewable energy projects.

Taxation

Remembering Doug Kahn

By Steve Johnson, Dunbar Family Professor of Law, Florida State University College of Law

Members of the ABA Tax Section and the tax community at large remember Doug Kahn, Professor at University of Michigan Law School, who passed away at his home in Florida this past October.

Taxation

Tax Section Creates Fellowship and Fund to Advance Diversity and Inclusion

The Tax Section has launched two initiatives to advance diversity and inclusion in the tax bar and the Section. The Loretta Collins Argrett Fellowship will provide historically underrepresented individuals more equitable and inclusive pathways for...

Taxation

Tax Section Highlights from National Hispanic Heritage Month

From September 15 to October 15, the Tax Section highlighted contributions from Hispanic/Latino/a/x members and featured testimonials of the power of being involved with the Section.

Taxation

Unallowable

By Robert S. Steinberg, Law Offices of Robert S. Steinberg, Palmetto Bay, FL

To the tune of Unforgettable by Irving Gordon as recorded by Nat King Cole and by Natalie Cole in a mix with Nat King Cole.

Taxation

Tax Section Publishes The Supreme Court, Federal and State Taxation, and the Constitution

This fall, the ABA Tax Section published The Supreme Court, Federal and State Taxation, and the Constitution, an updated edition of the 2013 book by Jasper L. Cummings, Jr. The book is a comprehensive review of the intersection of the Constitution...

Taxation

Midyear Tax Meeting Goes Virtual, Features William Gale and Loretta Collins Argrett

The 2022 Midyear Tax Meeting will be held virtually January 31 through February 4. The Tax Section had sought to offer an in-person option for attendees but ultimately determined that a virtual meeting was necessary to ensure the safety of all...

Taxation

End of Tax Connect and Next Steps for Committee Communication

Tax Section members who have joined one or more of our 36 substantive committees may be familiar with the platform called Tax Connect that committees have used over the last three years to communicate with their members...

Taxation

Government Submissions Boxscore

Government submissions are a key component of the Section's government relations activities. The full archive is available to the public on our website.

Taxation

Accepting Nominations for the 2022 Janet Spragens Pro Bono Award

The Section of Taxation Pro Bono Award Committee is seeking nominations for the 2022 Janet Spragens Pro Bono Award. This award was established in 2002 to recognize one or more individuals or law firms for outstanding and sustained achievements...

Taxation

Call for Applications: Diversity and Inclusion Scholarships to Virtual 2022 Midyear Tax Meeting

The Tax Section is now accepting applications for the Diversity and Inclusion Scholarships, designed to encourage members of diverse backgrounds or with a recognized commitment to diversity and inclusion to attend and participate in the...

Taxation

Get Social

Stay up-to-date on the latest tax news and Section updates and events. Follow us on Twitter, LinkedIn, or Facebook. Share our recent posts with your networks and tag us in your updates!

Taxation

Each One, Reach One

ABA President Turner is asking for your help to engage other lawyers in tax. If each member of the Tax Section reached one other person within their network, we could double our community in the profession. ...

Taxation

Virtual 2021 Fall Tax Meeting Materials Now Available

Did you know that ABA Section of Taxation members have access to thousands of pages of cutting-edge committee program materials presented at Section meetings?

Taxation

The Tax Lawyer—Fall 2021 Issue Now Available

The Tax Lawyer, the nation's premier tax law journal, is published quarterly as a service to members of the ABA Section of Taxation.

Taxation

The Practical Tax Lawyer—November 2021 Issue Now Available

Produced in cooperation with the ABA Section of Taxation and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.

Taxation

Support the Section’s Public Service Efforts with a Contribution to the TAPS Endowment

Through the Tax Assistance Public Service (TAPS) endowment fund, the Section of Taxation seeks to provide stable, long-term funding for its tax-related public service programs.

Taxation

Get Involved in ATT

ABA Tax Times (ATT) is looking for volunteers to join its ranks as associate editors to assist in writing and acquiring articles for publication.

Taxation

Section CLE Products

Listen at your convenience to high-quality tax law CLE on a variety of tax topics. Here are the latest.

Taxation

Sponsorship Opportunities

Opportunities are available to enhance your visibility, grow your network, and expand your reach at ABA Section of Taxation meetings.

Taxation

Virtual 2021 Fall Tax Meeting Sponsors

Thank You To Our Virtual 2021 Fall Tax Meeting Sponsors!

Taxation

Virtual 32nd Annual Philadelphia Tax Conference Sponsors

Thank You To Our Virtual 32nd Annual Philadelphia Tax Conference Sponsors!

Taxation

Thomson Reuters | Publishing Sponsor

Thomson Reuters Checkpoint Catalyst™ delivers tax research framed in an entirely new way, so you see the clarity, color and context you need to get the whole picture of each business tax issue.