Vol. 40 No. 2 - Winter 2021

Taxation

Avoiding an Adverse Tax Impact on Death of an S Corporation Shareholder

By Herbert R. Fineburg and Charles A. McCauley III, Offit Kurman, P.A., Philadelphia, PA

One of the main reasons to consider a partnership for owning a business rather than an S Corporation is the adverse impact upon death if the business is held by an S Corporation. ...

Taxation

State Taxation of Employees Working Remotely from Another State

By Michael McLoughlin, Kean Miller LLP, New Orleans, LA

Even though New York and Massachusetts have restricted out-of-state commuters from coming back to their pre-pandemic offices to work, they still expect them to pay personal income taxes to the state as if they were working in the state. ...

Taxation

The TCJA’s International Tax Schemes

By Benjamin M. Willis, Tax Analysts Contributing Editor to TaxNotes

The tax bill signed into law by then-President Trump on December 22, 2017 (TCJA, an acronym for the “Tax Cuts and Jobs Act” unofficial title) is the most expansive and complex international tax reform made in a single piece of congressional...

Taxation

NY Uber Driver a Covered “Employee” for Unemployment Insurance Purposes; CA Prop. 22 Provides Limited Employment Benefits to Gig Workers; U.S. Labor Dept. Defines “Independent Contractor”

By Edward Leyden, Leyden Law LLC, Bowie, MD

The last third of 2020 saw several important developments in the arena of worker classification. For a general review of the classification issue, see the article published in the summer edition of ABA Tax Times. ...

Taxation

Marketing Conundrums for Virtual IRS Events

By Gina Ahn, Community Economic Development Services, Low Income Taxpayer Clinic, Los Angeles, CA

Even though my first pro bono columns had “virtual” in their titles, I am not enamored with all things virtual. I am in fact skeptical, even distrustful, of the occasional HMO email encouraging the booking of a tele-health check-up. ...

Taxation

Military State Tax Guide Now Available

This winter, in addition to the annual Adopt-A-Base training program, the Tax Section undertook a new pro bono project to assist military service members. The new project involves annually updating a state-by-state military tax resource guide. ...

Taxation

Encouraging Work and Eliminating Poverty: Comparing American and Canadian Family Tax Benefits

By Matthew Pick, Harvard Law Class of 2022

Taxes are often used to promote a smorgasbord of social policies. Governments throughout history, for example, have used tax rules to promote their concept of the ideal family. Some rather draconian taxes have been enacted to promote...

Taxation

Winners of the 20th Annual Law Student Tax Challenge

The Section is pleased to announce the winners of the 20th Annual Law Student Tax Challenge, a contest designed to give students an opportunity to research, write about, and present their analyses of a real-life tax planning problem. ...

Taxation

The Incompetent Authority: Questions and Answers

By Andy Howlett, Miller & Chevalier, Washington, DC; and Guinevere Moore, Moore Tax Law Group, LLC, Chicago, IL

The Incompetent Authority: Questions and Answers, provides some useful responses to your questions about the mysteries of the tax profession, including tax career, business of tax, tax ethics, and other burning tax questions. ...

Taxation

Juan Vasquez, Heather Fincher, and Sharon Heck

Podcast episodes S03E01 through S03E03. James Creech interviews Juan Vasquez, Heather Fincher, and Sharon Heck.

Taxation

Tax Laws

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

To tune of “Blue Skies” words and music by Irving Berlin, as sung by Willie Nelson & Kenny Rogers in December 2011 or Ella Fitzgerald in 1958. …

Taxation

Tax Section to Publish 8th Edition of Effectively Representing Your Client Before the IRS

This spring, the Tax Section will publish the 8th edition of its popular Effectively Representing Your Client Before the IRS. First published by the Section in 2000, this comprehensive collection of everything a tax professional should know...

Taxation

Tax Section Offers Expanded Virtual 2021 May Tax Meeting

The ABA Tax Section will offer an expanded opportunity for members to earn CLE credit and hear the latest from experts at its Virtual 2021 May Tax Meeting. Historically the most widely attended of the Section’s meetings, the Virtual 2021 May...

Taxation

Report of the Nominating Committee: 2020-2021 Nominees

In accordance with Sections 4.2, 6.1, and 6.3 of the Section of Taxation Bylaws, the following nominations have been submitted by the Nominating Committee for terms beginning at the conclusion of the 2021 Annual Meeting in August. ...

Taxation

Seeking Nominations for Vice Chair of Membership, Diversity, and Inclusion: A Message from the Chair of the Nominating Committee

By Eric Solomon, Steptoe & Johnson LLP, Washington, DC

The Tax Section has created a new Vice Chair position: Vice Chair for Membership, Diversity, and Inclusion. The purpose of this message is to seek nominations for the position, which will begin in August of this year. ...

Taxation

2020 Distinguished Service Award Recipient: L. Paige Marvel

By Judge Mary Ann Cohen, U.S. Tax Court, Washington, DC

The Distinguished Service Award is the highest honor awarded by the Section of Taxation of the American Bar Association. The award is given to individuals who have had a distinguished career in taxation and who have provided an aspirational...

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

Call for Applications: Diversity and Inclusion Scholarships to Virtual 2021 May 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 Virtual...

Taxation

The Tax Lawyer—Winter 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—March 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 topics.

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 Midyear Tax Meeting Sponsors

Thank You To Our Virtual 2021 Midyear Tax Meeting 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.