2021 May Tax Meeting Materials

Materials by Committee

Capital Recovery and Leasing

Section 451(b) and Leasing

• Slides: Section 451(b) and Leasing

Civil and Criminal Tax Penalties

Reports of Subcommittees on Important Developments

• Slides: Important Developments in Civil Litigation
• Outline: Important Civil Developments

Closely Held Businesses 

Hot Topics for Closely Held Businesses

• Slides: Hot Topics for Closely Held Businesses

Employee Benefits

Defined Benefit Plans Update

• Outline: Recent PBGC Legislative/Regulatory Developments

Estate & Gift Taxes and Fiduciary Income Tax

Federal Gift, Estate, & Fiduciary Income Tax Current Developments

• Slides: Federal Gift, Estate, & Fiduciary Income Tax Current Developments

Fiduciary Income Tax

Grantor Trust Code Section 675

• Slides: Wielding the [Administrative] Power: Borrowing, Swapping and other Administrative Powers under Section 675

Navigating the Myriad of Fiduciary Income Tax

• Slides: Navigating the Myriad of Fiduciary Income Tax

Investment Management

Emerging section 174 issues

• Slides: Emerging Issues for Investment Funds and Crypto Currency

SPAC to the Future (Video Panel Recording)

• Slides: Assessing Where Have Been and Where We Are Going

Partnerships and LLCs

Hot Topics and Legislative Update

• Slides: Hot Topics and Legislative Update

Pro Bono and Tax Clinics

The Taxation of H2A Workers

• Slides: The Taxation of H2A Workers

U.S. Tax Court Update

• Slides: U.S. Tax Court Update

Real Estate

Current Developments in Structuring Real Estate Partnerships

• Slides: Current Developments in Structuring Real Estate Partnerships

S Corporations

Back to Basics: Formation of S Corporations

• Slides: Back to Basics, Part 2: Formation and Use of S Corporation Subsidiaries

Sales, Exchanges and Basis

Current Events

• Outline: Current Developments in Like-Kind Exchanges
• Outline: Current Non-Section 1031 Developments

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

• Slides: Ethical Issues in Federal Tax Practice – The Government Perspective

Friends, BFFs, and Friends with Benefits: Personal Conflicts Under the New ABA Formal Opinion (Video Panel Recording)

• Slides: Dealing with Conflicts: Just Friends or Too Friendly?

State & Local Taxes

A New Digital Frontier: The Maryland Digital Advertising Tax and its Siblings

• Slides: A New Digital Frontier: The Maryland Digital Advertising Tax and its Siblings

Tax Collection, Bankruptcy and Workouts

Collection Abroad, Including Collection of Title 26 and Title 31 International Information Return Penalties

• Slides: Collection Abroad, Including Collection of Title 26 and Title 31 International
• Outline: Collection Aspects of International Cases

Tax Practice Management

IRS Fraud Enforcement and Cryptocurrency Update

• Slides: IRS Fraud Enforcement and Cryptocurrency Update

Teaching Taxation

Law Schools and Access to Tax Justice

• Slides: Law Schools and Access to Tax Justice