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.
2011 May Meeting - Washington, DC
Administrative Practice
Back-to-Basics: Oops! Curing Missed Regulatory Elections Through 9100 Relief and Related Procedures
Important Developments
International Tax Audits
Update on IRS Penalty Policy and Practice
Affiliated and Related Corporations
Current Developments in Consolidated Returns
Banking and Savings Institutions
Forward Contracts and Issue Price Determinations: Eliminating the Uncertainties?
Recent Developments in Foreign Bank and Financial Account Reporting (FBARs)
Recent Developments in Foreign Bank and Financial Account Reporting (FBARs)
Recent Developments in Foreign Bank and Financial Account Reporting (FBARs)
Tax Issues Surrounding Banking Industry Consolidation
Bankruptcy & Workouts
IRS Expense Standards
Section 597 and FDIC-Assisted Transactions
Business Cooperatives and Agriculture
Grants of Conservation Easements on Death: Issues and Practical Considerations
Capital Recovery & Leasing
Continued Efforts to Define Non-Taxable Contributions to Capital Under Section 118
Civil & Criminal Tax Penalties
Hardball: A Hard Look at Pending Offshore Voluntary Disclosure Initiatives
The Move Towards “No Fault”: The Accuracy Penalty Reconsidered
Corporate Tax
Intercompany Transactions – Basics and Traps for the Unwary, Including Intercompany Transactions in Member Stock
Recent Developments in Corporate Taxation
Court Procedure & Practice
Common Evidentiary Issues In Tax Cases
Joint Defense Agreements
Remarks on Behalf of the Department of Justice Division of Taxation.
Remarks on Behalf of the Office of Chief Counsel, IRS
Remarks on Behalf of the Tax Court
Employee Benefits
Employee Benefits Security Administration (EBSA) Update
Internal Revenue Service and US Department of Treasury Update
IRS and Treasury Questions and Answers
Looking Into the Crystal Ball: Tax Reform Legislative Proposals
- Looking Into the Crystal Ball: Tax Reform Legislative Proposals
- The Future of Retirement Policy In a World of Deficits
- Legislative Agenda: Health Plans
Pension Benefit Guaranty Corporation Update
Pension Plan Update
Employee Benefits Subcommittee on Defined Benefit Plans
Employee Benefits Defined Benefit Plans Update
Employee Benefits Defined Benefit Plans Update
Employee Benefits Subcommittee on ESOPs
Employee Benefits ESOP Update
Employee Benefits Subcommittee on Fiduciary Responsibility/Plan Investments, Litigation, and ESOPs
Employee Benefits Litigation Update
Employee Benefits Subcommittee on Foreign and International Issues
Employee Benefits International Update
- New Puerto Rico Tax Code Means Significant Changes to Retirement Plans for Puerto Rico Employees
- Final FBAR Regulations
Employee Benefits Subcommittee on Mergers and Acquisitions
Employee Benefits Mergers & Acquisitions Update
Employee Benefits Subcommittee on Self-Correction, Determination Letters and Other Administrative Practices
Employee Benefits Administrative Practices Update
Employee Benefits Subcommittee on Welfare Plan Design and Funding, Cafeteria Plans and Reimbursement Accounts and HIPAA, COBRA & State Insurance Regulation of Welfare Plans
Employee Benefits Welfare Benefits Design, Funding and Regulation Update
Employee Benefits Subcommittees on Executive Compensation and Fringe Benefits and Federal Securities Laws Issues
Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update
Employee Benefits Subcommittees on Executive Compensation and Fringe Benefits and Federal Securities Laws Issues
Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update
Employment Taxes
Advanced Employment Tax Audit Techniques, Part III of III.
Employment Taxes
Federal Update
Employment Taxes
Update from the National Tax Advocate
Energy & Environmental Taxes
Administrative Update: Discussion of Various IRS Guidance
Estate & Gift Taxes
Current Developments
Split Dollar Arrangements Revisited
The Fisher-Price Aftermath: Toying around with Gifts of FLP and LLC Interests
Exempt Organizations
Practical Problems and Practical Solutions for Private Foundations
- Annex A (Comments on Form 990-PF and Related Instructions)
- Practical Problems and Practical Solutions for Private Foundations
The Best Defense is a Strong Offense: Using D & O Insurance to Protect Directors and Officers
Fiduciary Income Tax
A Potpourri of Charitable Planning Tricks and Traps
Section 677
Financial Transactions
Current Developments
The Latest in Structured Products
Upfront Payments, Inducement Payments, Bargain Purchases and Off-Market Sales
Foreign Activities of U.S. Taxpayers
Territoriality for the United States?
The New Foreign Tax Credit Guidance
Foreign Lawyers Forum
Exploring the Terrain of Territorial Exemption Systems
Planning in the Territorial Exemption Systems in the G8
Individual and Family Taxation
Divorce Taxation - An Overview of the Basics of Divorce Taxation for Married Couples and Same-Sex Couples
Tax Simplification: Individuals and Families
- Panel Materials
- Panel Materials
- Excerpt from the 2010 Taxpayer Advocate Report to Congress
- Excerpt from the 2010 Taxpayer Advocate Report to Congress
Insurance Companies
Legislative and Regulatory Outlook for Insurers and their Products.
Investment Management
State and Local Tax Issues Applicable to Private Equity Funds
What Keeps Hedge Fund Tax Directors Up At Night
Joint: Closely Held Businesses and S Corporations
Impact of Health Care Reform On Closely-Held Business
Joint: Estate & Gift Taxes and Fiduciary Income Taxes
Impact of Health Care Reform On Closely-Held Business
IRS Perspectives On Health Care Reform
Joint: FAUST, FLF, Transfer Pricing and USAFTT
Joint International Developments Panel
Joint: Young Lawyers Forum & Diversity
Preparers Beware!
The Defense of Marriage Act (DOMA) and the Internal Revenue Code
Low Income Taxpayers
What’s Next?
Partnerships & LLCs
Hot Topics
Pro Bono
Role of The National Taxpayer Advocate
Update On Projects
Real Estate
Putting Real Estate to Good Use
REIT Recent Developments
- Summary of REIT-Related Provisions in Obama Administration's FY 2012 Budget
- NAREIT Submission to the Treasury Department Concerning Rev. Proc. 2011-16
- NAREIT Submission to the Treasury Department Concerning the Better Buildings Initiative
S Corporations
Due Diligence Involving S Corporations
Important Developments
Sales Exchanges & Basis
Back to Basics: Depreciation Recapture
Gold, Precious Metals, and Section 1031
Non-§1031 Current Developments
The Green Economy: Can It Blossom Under Section 1031
Standards of Tax Practice
Dealing with Conflicts of Interest in Common Practice Situations
- Dealing with Conflicts of Interest and Related Issues in 9100 Situations
- Special Report: “Prior Work” can Create Ethical and Malpractice Risk
Ethical Implications of DOJ Decision Not to Enforce the “Defense of Marriage Act.”
Ethical Issues in Federal Tax Practice – The Government Perspective
Resolved: That the Standards for Tax Return Positions of Circular 230 Section 10.34 Should Conform in All Respects to the Standards Prescribed by IRC Section 6694
State & Local Taxes
Cloud Computing and Other Innovative Technologies - SALT Issues Arising Out From Use of These New and Innovative Technologies
Can You Keep a Secret? Discovery and Confidentiality in State Tax Controversies
Sales Tax and Government Contracting
Tax Accounting
Benefits and Burdens of Ownership for Federal Income Tax Purposes Considering the Implications with Respect to Sections 199, 263A, and Other Sections
Recent Developments in Tax Accounting Methods
Tax Accounting for Vendor Allowances
Tax Exempt Financing
IRS Enforcement, Compliance and Tax Administration Update
IRS, Department of Treasury and Legislative Update
Long-Term and Short-Term Working Capital Bonds
Report on Management Contract Guidelines Project
- ABA Section of Taxation Draft Comments on Management Contract Guidelines: Executive Summary
- Recommendations for the 2011-2012 Treasury-IRS Guidance Priority List: Tax Exempt Financing
Tax Section Proposals for Reform and Simplification
Tax Policy and Simplification
Tax Reform and Deficit Reduction: Proposals, Implementation, and Policy Considerations, Part I – Administrative and Legislative Perspectives
- Excerpt from Taxpayer Advocate Service — 2010 Annual Report to Congress
- Excerpt from Taxpayer Advocate Service — 2010 Annual Report to Congress
Tax Reform and Deficit Reduction: Proposals, Implementation, and Policy Considerations, Part II – Policy Commentary
- Panel Materials
- Comparing Income Growth and Income Tax Burdens 1961 and 2007
- Taxing Tax Expenditures
Tax Practice Management
Ethical Warning Signs – Avoiding and Dealing with Difficult Clients
Teaching Taxation
Tax Reform Redux: Lessons Learned
Transfer Pricing
Avoiding Double Taxation When Competent Authority Relief is Unnecessary, Unavailable or Unsuccessful.
Transfer Pricing and International Tax and the new IRS LB&I Organization
US Activities of Foreigners and Tax Treaties (USAFTT)
Coming attractions: International tax reform and other future developments.
Tax Planning for “Inbound” Licensing of Intellectual Property