Section Meeting Materials Archive
Thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings from May 1999 to the present are available to all Tax Section members in TaxIQ. These PDF documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials.
Materials by Committee
Administrative Practice
Dawn of a New Era – the New Partnership Audit Rules Will Soon Be Upon Us
Important Developments in Administrative Practice
Affiliated and Related Corporations
Current Developments in Affiliated & Related Corporations
Section 267: More than Granite Trust
Banking & Savings Institutions
Beyond Bitcoin: Blockchain and the Tax System
Current Developments in Captive Insurance Companies
Energy Credits – Watt to Do?
Capital Recovery and Leasing
Current Developments Report and Update on Pending Guidance
Examination Experience with the Tangible Property Regulations
Civil and Criminal Tax Penalties
Introduction to the New Chief of CI
Pressure from Foreign Governments and International Organizations on U.S. Tax Practitioners and Proposed Responses
Reports of Subcommittees on Important Developments
- Outline: Important Civil Developments: Third Quarter 2017
- Outline: Subcommittee Report: Legislative and Administrative Developments
- Slides: CLEIRS Investigations & Practices Subcommittee Report
- Outline: Report on Offshore Enforcement Developments
State Prosecution of Tax Crimes
Closely Held Businesses (TX) and Business Planning Group (TE)
New Issues in Partnership Freezes
Options for Cross-Purchase and Redemption Structures
Partnership Audit Rules: Update and Practical Considerations for Closely Held Businesses
Recent Self-Employment Cases and Planning Implications
Practical Uses of Sales of Business Interests to Intentionally Defective Grantor Trusts and Grantor Retained Annuity Trusts for Closely-Held Business Owners
Collection Workshop
How to Represent Taxpayers in Collection Matters From the Notice and Demand Through the Notice of Determination
- Outline: Nuts and Bolts of Tax Collection and CDP
- Paper: Assessments and Liabilities
- Paper: Tax Lien Basics
- Paper: Third Party Collection
Corporate Tax
Current Developments in Corporate Tax
Exploring the Boundaries of General Utilities Repeal
Revenue Ruling Guidance We’d Like to See
Court Procedure and Practice
Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility
- Outline: Answering for a Professional’s Misconduct – How a Professional’s Actions Can Become the Taxpayer’s Responsibility
- Outline: Fraudulent Conduct by Other than the Taxpayer as a Basis for Extending the Time to Assert Tax Deficiencies Against the Taxpayer
Can’t Get There from Here: Passport Restrictions for Seriously Delinquent Tax Debtors
Current Developments in Court Procedure and Practice
Questions About Questions: How to Interview a Witness
Revenue Agent as Witness
Diversity
ITIN, FICA, CSED, CDP... Am I Speaking Your Language? Increasing Participation Among English as a Second Language Communities in Federal and Local Tax Systems
- Slides: Tax Issues and English as a Second Language
- Slides: Protecting Your Clients against Notorious Notarios: How Fraud can lead to IRS Debt or Deportation
Employee Benefits
Defined Benefit Plans and Distributions Update
Defined Contribution Plans Update
ESOP Update
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Exempt Organization and Governmental Plans Update
Fiduciary Responsibility & Plan Investments Update
Missing Participant Issues and Proposed Expansion of PBGC Missing Participant Program
- Outline: PBGC Issues Proposed Regulations on Missing Participant Program
- Slides: Missing Participants Program
Multinational Employee Benefits & Compensation Issues Update
Multiple Employers, PEOs and Controlled Groups Update
Proxy Drafting in Uncertain Times
Repeal, Replace and Deregulate: The First Six Months
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Outline: Employer-Sponsored Group Health Benefit Plans: Strategies to Reduce Costs and Increase Value
- Outline: Legislative Efforts to Repeal or Modify the Cadillac Tax
Employment Taxes
Hot Topics in Employment Taxes
How to Fix It? Practical Considerations in Employment Tax Corrections
Mobile Workforce
Energy & Environmental Taxes
Updates Impacting the Energy Industry
Estate & Gift Taxes (TX) and Income & Transfer Tax Planning Group (TE)
Family Limited Partnerships – Update
- Outline: The Non-Events of Current Events: Limited Partnership Litigation and Other Updates
- Slides: The Non-Events of Current Events: Limited Partnership Litigation and Other Updates
Moving to Tax Paradise: Three Options for the Mobile Taxpayer
- Outline: Moving to Tax Paradise: Three options for the mobile taxpayer
- Slides: Moving to Puerto Rico: A Tax Hybrid
Exempt Organizations
Exemption from Property Tax vs. Income Tax: Analyzing the Intersection
Intermediaries: The EO "Swiss Army Knife"
Lessening the Burdens of Government in the 21st Century
News from the IRS and Treasury
Not-for-Profit Financial Reporting: What Tax Lawyers Need to Know about the New FASB Guidance
Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group (TE)
Abbreviated Subchapter J Boot Camp – Income Taxation of Ordinary Trusts
Current Developments and Section 682 Support Trusts
Estate Planning and S-Corporation Stock: What Were Those Rules Again?
Financial Transactions
Mark-to-Market Taxation: Examining the Prospects for MODA or Similar Legislation
Individual & Family Taxation
Military VITA Training Opportunities Through the Adopt-A Base Program
Private Cause of Action for Improper Issuance of Information Returns
- Outline: Section 7434: A Roadmap and Summary of Key Issues
- Slides: Section 7434: Private Cause of Action for False Information Returns
Tax Issues Facing the Amish Community
Insurance Companies
Correcting Failed Life Products
Current Health Care Tax Issues
Update on OECD Initiatives Affecting Insurance Companies
Investment Management
Current Issues for Funds Making Energy-Related Investments
Grecian Magnesite: Exiting Private Funds with ECI Investments
RIC Liquidations
Partnerships & LLCs
Advantages of the Partnership Form
Stacked Partnerships: Straightforward Tiers or Potential Tears?
Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do? - Part 1
- Outline: Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do?
- Slides: Your Allocations and Capital Accounts are Screwed Up! - What's a Partner(ship)/Tax Advisor/Return Preparer To Do?
Pro Bono & Tax Clinics
Private Debt Collection
Recent Developments in Pro Bono & Tax Clinics
- Outline: Recent Developments in Federal Income Taxation Affecting Low-Income Taxpayers
- Slides: Recent Developments in Federal Income Taxation Affecting Low-Income Taxpayers
S Corporations
Important Developments in S Corporations
Section 409A Issue Spotting
Using LLCs as S Corporations
Sales, Exchanges and Basis
Capital Gains for Songwriters and Other Creators - at the Austin City Limits and Beyond
Current Developments and Legislative Prospects Relating to Sales, Exchanges & Basis
Taxation of Payments for Participating in Infrastructure Projects
What If? Contingent Payment Issues in Real Estate Transactions
Section Programs
Hurricane Harvey – Tax Issues for Disaster Survivors
Standards of Tax Practice
A Comprehensive Look at Malpractice, Insurance, and Related Issues
A Primer on the IRS Disciplinary Process
Ethical Issues in Federal Tax Practice – The Government Perspective
State & Local Taxes
False Claims Acts and State Taxes
View From the Texas Comptroller’s Office
Tax Accounting
Comparison of Revenue Recognition Methods Between ASC 606 and Section 451
Current Developments in Tax Accounting
How New Partnership Audit Rules Will Impact Accounting Methods Procedures
Tax Accounting Period Issues
Tax Bridge on the Road
Employee Benefits: How Taxing Can They Be?
International Tax Developments: Cross-Border Tax Issues When Operating in Mexico
Private Equity: Key US Tax Considerations
Tax Policy and Simplification
Recent Practice Changes at IRS Appeals
- Outline: Appeals Team Cases Conferencing Initiative: Frequently Asked Questions about Compliance Attendance at Conferences
- Slides: Recent Changesto IRS Appeals Procedures
Tax Aspects of Healthcare Reform
Tax Practice Management
The Ethical Duty of Technology Competence
Teaching Taxation
Best Practices in Drafting and Interpreting IRS Guidance
Transfer Pricing
Base Erosion and Profit Shifting (BEPS): Transfer Pricing Update
Mexican Transfer Pricing and Dispute Resolution Issues
Transfer Pricing Methods in Tax Court: Economic Considerations and Implications
US Activities of Foreigners & Tax Treaties
Hiding the Ball
Young Lawyers Forum
Tax Issues in the Life Cycle of Technology