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    2023 Midyear Tax Meeting Materials

    February 9-11, 2023 | San Diego, CA

    Materials by Committee

    Administrative Practice

    Important Developments

    Understanding the Basics of International Information Exchange for Tax Controversy Practitioners

    Valuation Experts and Similar Specialists in Examination and Appeals

    Affiliated and Related Corporations and Corporate Tax Joint Session

    The Commissioner’s Discretionary Rule and other Extensions of the Governments Discretionary Ability in the Corporate and Consolidated Context

    Capital Recovery and Leasing

    Current Developments and Update on Pending Guidance

    Inflation Reduction Meets Capital Recovery

    Civil and Criminal Tax Penalties

    IRS Criminal Investigation Case Sources - It’s Not Just About Title 26 Tax Return Information Anymore

    Closely Held Businesses 

    The Cannabis Minefield for Closely Held Businesses

    Hot Topics for Closely Held Businesses

    An Analysis of Partnership Business and Tax Structures for Professional Practices and Closely Held Businesses

    Court Procedure and Practice

    From the Cradle to the Graev - What is next for section 6751(b)?

    Current Developments

    Diversity

    Serving Those Who Have Served: A Guide to Assisting Disabled Veterans

    Employee Benefits

    ESOP Update

    New Developments/Hot Topics in Executive Compensation Disclosure for Public Companies

    Estate & Gift Taxes

    Estate Tax Aspects of Buy-Sell Agreements

    Successor Trustees and Section 672(c)

    Estate & Gift Tax and Fiduciary Income Tax Joint Session

    The Tax Aspects of Premarital Agreements

    Nuts & Bolts of Private Letter Rulings

    Fiduciary Income Tax

    Inbound Planning

    Section 679

    Foreign Activities of US Taxpayers and US Activities of Foreigners and Tax Treaties Joint Session

    Being Prepared for the Knock at the Door Before the Dust Has Settled

    Insurance Companies

    Failed Contracts, Other Errors, and How to Correct Them

    Foundational Insurance Tax Cases Primer

    Update on the Inflation Reduction Act

    Individual & Family Taxation

    Combating Tax Misinformation from Social Media

    Taxpayers Experiencing Hardship: How to Best Represent Them Before the IRS

    Investment Management

    2023! A Survey of Investment Management Tax Developments Worth Monitoring During the New Year

    Partnerships and LLCs

    Section 752(c) and the Transfer of Partnership Liabilities

    Real Estate

    Sections 1031 & 1033 Update

    S Corporations

    Can I Get a Ruling?

    Sales, Exchanges and Basis

    Trust Basis: In Life and At Death

    Section 1031 Transactions, California - Style

    Standards of Tax Practice

    Ethical Considerations in Preparing Tax Return Disclosures

    Ethical Issues in Federal Tax Practice - The Government Perspective

    State and Local Taxes

    All Rise! Insights and Observations from the Bench

    Public Law 86-272 and the Internet: Do Online Sellers Lose Their State Tax Immunity?

    Tax Accounting

    Current Developments

    Hot Topics for Long-Term Contracts

    Let’s Get Digital – Tax Accounting Issues for Digital Assets & Cryptocurrency

    Methods Considerations of the Corporate Alternative Minimum Tax

    Tax Bridge to Practice

    An Introduction to Tax Controversy – Representing Individuals, Businesses, and Diverse Taxpayers

    Tax Collection, Bankruptcy and Workouts

    Bankruptcy and Tax: The Usual and the Unusual

    Tax Exempt Financing

    Direct Pay for IRA Tax Credits

    Investing Gross Proceeds

    Tax Policy & Simplification

    How to Provide Effective Private Sector Input into Tax Policy

    Gender, Race, Age, and Income/Wealth Inequities in Our Tax Systems

    Teaching Taxation

    New Directions in Tax Information Reporting and Withholding

    Young Lawyers Forum

    Coming Clean: Navigating Clean Energy Transactions after the Inflation Reduction Act

    The Ins and Outs of a Private Letter Ruling Request

    Probate in California