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.
2007 May Meeting, Washington, DC
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Administrative Practice
- Ethical Issues in Connection with the Patenting of Tax Planning Strategies (Part I – Issues Affecting the Lawyer Who is Seeking or Hold a Patent)
- Selected Recent Developments in Administrative Practice
Affiliated and Related Corporations
Banking and Savings Institutions
Bankruptcy and Workouts
- Federal Tax Issues Concerning Post-Petition Income of Individual Chapter 11 Debtors under BAPCPA
- Panel PowerPoint
Business Cooperatives and Agriculture
- Congressional, Department of Treasury, and IRS Current Developments
- Co-op Capital -- Time for a Co-op Investment Fund?
- Uniform Limited Cooperative Association Act
Capital Recovery and Leasing
- BB&T Corporation v. United States
- Current Developments Report and Update on Capital Recovery Guidance Projects
- Update and Issues in the Leasing Area
Civil and Criminal Tax Penalties
- Attorney-Client and Constitutional Privileges
- Important Developments - Criminal
- International Enforcement Subcommittee Materials
- Legislative & Administrative Developments
- Prosecution of Criminal Tax Cases Involving the Economic Substance Doctrine
Closely Held Businesses
- Avoiding and Defending Against the Trust Fund Recovery Penalty
- Selected Issues in Drafting Joint Venture Agreements, Including Allocation Provisions
Community Outreach Program
- Choosing the Proper Form of Legal Entity
- Choosing the Proper Form of Legal Entity Problems
- Depreciation of Real Property
- Interest Deductions
- Like Kind Exchange Transactions by Robert A. Rombro
- Tax Planning for Sales of Real Property
- Time and Money: IRC 465 and 469
Corporate Tax
- Distributions in Connection with Acquisitions
- Satisfying the Active Business Requirement in a Spin-Off
Court Procedure and Practice
Employee Benefits
- An Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' paper
- An Overview of the HIPAA Final Non-Discrimination and Wellness Program Regulations' presentation
- Changes Made by Final Section 415 Regulations
- CMS Guidance for Remote Use and Access to E-PHI
- Congress Enhances Health Savings Accounts
- HIPAA Privacy Rule Keeping Americans’ Health Information Accessible & Confidential
- IRS Issues HSA and HRA Rollover Guidance
- IRS Outlines Scope of HSA Permitted Insurance and Disregarded Coverage
- Pension Protection Act of 2006 New Issues in Plan Design: Qualified Default Investment Funds and Automatic Enrollment Plans
Employment Taxes
Employment Taxes Section Program
Estate and Gift Taxes
- The Blount True-th About the F-Amlie Business: Tax and Nontax Considerations in Drafting Buy-Sell Agreements
- Current Developments in Estate Planning
- Estate Planning for the Terminally Ill Client: Even the Blackest Cloud Has a Silver Lining
Exempt Organizations
- Ethical Issues Arising Out of the Patenting of Tax Strategies
- Nonprofit Corporations: Looking at the Structure- Revisions and Review
- Uniform Prudent Management of Institutional Funds Act
Fiduciary Income Tax
- Panel Presentation
- Recent Developments in Fiduciary Income Tax
- The Trustee's Duty to Provide Information to Beneficiaries: When Can the Settlor Say "Don''t Ask, Won''t Tell"?
- UTC Section 105 and UTC Section 813
Financial Transactions
- Convertibles with Hedges and Higher Strike Warrants: Further Tax Issues
- Convertibles with Hedge and Higher Strike Warrants Overview
Foreign Activities of US Taxpayers
Foreign Lawyers Forum
- The New US Model Treaty Practical Implications and Other Countries’ Reactions
- Transfers of Business Functions Abroad - A Legitimate Crystallization Event or an Illicit Exit Charge by Another Name?
Individual and Family Taxation
Investment Companies
- Excess Inclusion Income from REIT Taxable Mortgage Pools
- Excess Inclusion Income (panel PowerPoint presentation)
- Taxation of Exchange-Traded Funds, Exchange-Traded Notes, and Exchange-Traded Partnerships
Joint Program: Closely Held Businesses & USAFTT
Joint Program: Estate & Gift Taxes and Fiduciary Income Young Lawyers Subcommittee
Low Income Taxpayers
- A Practical Primer on Appeals
- CDP Proceedings in Appeals
- Filing the Tax Court Case
- Innocent Spouse Relief Section 6015(f)
Partnerships & LLCs
- Hot Topics
- Section 751(b) – ABA Reform Proposals
- Series LLCs: What We Know (and Don't Know)
- Series LLCs: What We Know (and Don't Know) (Powerpoint slides)
Pro Bono
Real Estate
S Corporations
- Administrative Complexities Associated with F Reorganizations Involving S Corporations
- Current Developments In Federal Taxation of S Corporations
- Limited Liability Companies Classified as S Corporations
- S Corporation Charitable Contribution Analysis
- Sec. 1367. Adjustments to Basis of Stock of Shareholders, Etc.
Sales, Exchanges & Basis
- Balancing Taxpayer Protections with Treasury Regulation § 1.1031(k)-1(g) Safe Harbor Provisions
- Current Developments in Like-Kind Exchanges
- Economic Substance Doctrine - Not Just For Shelters Anymore
- Revisiting the "(g)(6)" Constructive Receipt Rules for Deferred Exchanges
- Sales and Exchanges: Current Developments
- Sample Provision Exchange Agreement
State and Local Taxes
- Apportionment of Intangibles and Services: Is Cost of Performance Still The Way to Go?
- State Unclaimed Property Update