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.
2000 May Meeting, Washington, DC
Return to Index Search Page
Administrative Practice
- Collection Considerations and Compromises with the IRS
- Selected Recent Developments in Administrative Practice
Affiliated & Related Corporations
- Business Purpose After ACM and a Critique of Certain Tax Shelter Reform Proposals
- Evaluating Recent Tax Shelter Guidance: Hardballs, Softballs, and Open Issues
- Partnerships, LLCs, and Disregarded Entities in the Consolidated Return Context: Transactional & Operational Issues
Banking & Savings Institutions
Joint Session: Capital Recovery & Leasing; Sales, Exchanges & Basis; Tax Accounting
Capital Recovery & Leasing
- High Tech Cost Recovery: Cost Recovery for Web Site Development and ERP Systems Implementation Costs
Civil & Criminal Tax Penalties
- Attorney-Client and Constitutional Privileges
- Civil Developments Relating to Innocent Spouse Relief and the Trust Fund Recovery Penalty
- Sentencing Guidelines Update
Closely Held Businesses
- For-Profit Tax Issues in Mergers and Acquisitions
- Tax Considerations in Structuring Corporate Acquisitions
Joint Session: Domestic Relations; Employee Benefits
Employee Benefits
- Bringing Your Welfare Plan into Compliance
- COBRA Update
- Employee Stock Purchase Plans
- HIPPA: The Never Ending Story
- New Final and Proposed Regulations for Mid-Period Election Changes Under Cafeteria Plans
- Prospectus; XYZ, Inc. 2000 Employee Stock Purchase Plan
- XYZ, Inc. 2000 Employee Stock Purchase Plan
Joint Session: Employee Benefits; Employment Taxes
- Alternative Employment Arrangements: The Impact on Employee Plans
- Employment-Tax Implications of Contingent Workers
Employment Taxes
Estate & Gift Taxes
- Controlling Shareholder, Partnership, and Private Split-Dollar With the ILIT: "Bare Bones" and "Sole Owner" Split Dollar Solutions
- Grantor Retained Annuity Trusts
- Liens and Liability: A Practical Look at Transfer Tax Liens and Fiduciary and Transferee Liability
- Offshore Life Insurance Planning for U.S. Cities
- Split-Dollar Life Insurance: The Basics and Beyond
Fiduciary Income Tax
- The Impact of the Principal and Income Act on a Trust or Estate as a Partner in a Limited Partnership or a Member of a Limited Liability Company
- The New Uniform and Principal Income Act
- Recent Developments
Joint Session: Foreign Activities of U.S. Taxpayers; Foreign Lawyers Forum; U.S. Activities of Foreigners & Tax Treaties
Foreign Lawyers Forum
Individual Income Tax
Low Income Taxpayers
Partnerships
Real Estate
- Dollars and Good Sense Income Tax and Estate Tax Planning with Conservation Easements
- Recent Late-Breaking Developments, Including Like-Kind Exchange Hot Topics
Sales Exchanges & Basis
- Final Section 197 Regulations and other Current Developments
- SalesExchangesAndBasis.Com
- Section 1031 Current Developments