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
Important Developments
So You Think Your Statute is Closed? Mitigation Procedures and Equitable Remedies that may “Open” Closed Statutes
Tips and Traps in Transfer Pricing Examinations
Affiliated and Related Corporations
A Primer on Consolidated Return Basics: Part I – Consolidated Taxable Income and Investment Adjustments
- A Primer on Consolidated Return Basics: Part I Consolidated Tax Liability and Investment Adjustments
A Primer on Consolidated Return Basics: Part II – Intercompany Transactions.
Banking & Savings Institutions
Highlights of the Newly-Proposed FATCA Due Diligence and Withholding Regulations
Section 871(m) and Withholding; What’s a Bank, as a Withholding Agent To Do
The Definition of “Bank” under the Internal Revenue Code
Bankruptcy and Workouts
Acquisition of Troubled Corporations
Bankruptcy, Collections and the Collection Due Process Appeal
Tax Hot Spots in Bankruptcy Proceedings
Business Cooperatives & Agriculture
Definition of a “Farming Business” under the Code
Capital Recovery & Leasing
Accelerated Credits in Lieu of Bonus Depreciation
Current Developments
Hot Topics in Leasing
Civil and Criminal Tax Penalties
Discovery, Documents and Privilege in Tax Litigation
International Tax Enforcement and Globalization: Can the Tax Police Keep Pace with the Criminals?
Reports of Subcommittees on Important Developments
- Legislative and Administrative Developments,
- Sub-Committee on Important Criminal Tax Developments
- IRS Investigations and Practices Subcommittee Report
Restitution and Civil Tax Issues in Sentencing
Corporate Tax
Current Developments and Corporate Tax Reform.
Section 382 Developments
Court Procedure and Practice
Roundtable Discussion: Electronic Trials
Fifty Years of Court Procedure and Practice
Important Developments
Motions in Limine in Tax Court Forums
- Keeping the Cat in the Bag - Motions in Limine in Tax Court Forums
- Keeping the Cat in the Bag - Motions in Limine in Tax Court Forums
Employee Benefits
Ethical Issues in Executive Compensation Plans
Lifetime Income Options for Retirement Plans
Pension Benefit Guaranty Corporation Update
Wellness Programs: HIPAA, the ADA , and GINA, Oh My!
Employee Benefits Defined Benefit Plans Update
- Recent PBGC Regulatory Developments, (January 1, 2010, to April 24, 2012)
- A Window Into PBGC's Practice: Current Issues and Trends
Employee Benefits Distributions Update
Employee Benefits Executive Compensation, Fringe Benefits and Securities Law Update
- Federal Tax Implications of Performance Stock Units / Performance Shares
- Accounting for Performance Awards
- Disclosure Issues for Performance Shares and Units
Employee Benefits ESOP Update
Employee Benefits Welfare Benefits Design, Funding and Regulation Update
Employment Taxes
Federal Injunctions and Employment Taxes
How to Navigate the IRS Civil Employment Tax Penalties Maze
Just How Exactly Is the IRS Organized?
Energy and Environmental Taxes
Administrative Update on Renewable Energy
Legislative Update: Energy Tax Proposals and Policy
Estate & Gift Taxes
Art is Long, Life is Short: Estate Planning for the Artist and Art Collector
Choosing the Right Investment for Your Charitable Trust
- Strategic Investing – Choosing the Right Investment for Your Charitable Trust
- Choosing the Right Investment for Your Charitable Trust
Current Developments
Exempt Organizations
Ancillary Joint Ventures
Developments in IRS Enforcement
Family Foundations: Practical Problems and Practical Solutions
- Family Foundations: Practical Problems and Practical Solutions
- Family Foundations: Practical Problems and Practical Solutions
VAT and the Tax-Exempt Sector: Unique US Tax Issues
- VAT and the Tax-Exempt Sector: What are the Issues?
- Impact Of Structural Tax Reform On Nonprofit Organizations
Fiduciary Income Tax
Early Termination of Charitable Remainder Trusts
Estate Planning Issues with Intra-Family Loans and Notes
IRA Minimum Distributions- What Really Happens After Death
Regulatory Roundup and Recent Developments
Foreign Activities of US Taxpayers
Repatriations
Transactions in the Cloud and Subpart F
Foreign Lawyers Forum
Beneficial Ownership
- Beneficial Ownership – China Perspective
- Beneficial Ownership : Indian Perspective
- Beneficial Ownership: A Danish Perspective
- Beneficial Ownership—Canada Perspective
- “Beneficial Ownership” Panel: Intro
Taxation of Indirect Transfers of Shares: An Update in Light of the Vodafone Decision in India
Individual and Family Taxation
Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments
- How to Win a Section 469 Audit
- Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments
- Section 469 – Passive Activity Loss and Credit Rules 25 Years Later - Trends and Recent Developments
The Nominee/Transferee/Alter-Ego Lien – What Can a Practitioner Do?
Insurance Companies
FATCA from an Insurance Company Perspective
Insurance Tax Litigation
Update on Insurance Tax Matters
Investment Management
US Private Equity Fund Outbound Transaction Structuring
Joint: Closely Held Businesses and Civil & Criminal Tax Penalties
Approaching Penalty Abatements: Strategies & Pitfalls
Joint: FAUST, FLF, Transfer Pricing & USAFTT
Joint Current International Developments Panel
Low Income Taxpayers
Tax Issues Impacting Military Personnel
Low Income Taxpayers Workshop
Timely Assessments
Partnerships and LLCs
Is there Alchemy when Debt Disappears in Partnership Contribution/Distribution Transactions?
Shazam! Debt Appears! Springing Debt and Rev. Rul. 99-5
The Trial of a Partnership Tax Case
Pro Bono
Pro Bono Matters: The Exploding Need for Pro Bono Services for Exempt Organizations
Real Estate
A New Bite: The 3.8% Tax on Net Investment Income
Hot Topics with Government Panelists
Recent REIT Developments
The Long-Awaited Proposed Repair Regulations under Section 263(a); What Do They Mean to You?
The UBTI Exception: Fractions Rule Compliance under Section 514(c)(9)
S Corporations
Current Developments
Hot Topics related to S Corporations
Worrying about Being At-Risk – Applying Section 465 to S Corporations
Sales, Exchanges and Basis
Current Developments in Sales, Exchanges and Basis, Including Sections 1031 & 1033
Is It Treated as a Sale? Lease, Financing? Constructive Sale? Option? Something Else? – Part II
Like-Kind Exchanges Involving Oil, Gas and Mineral Interests – Tax Gold
Section Program: Joint: Bankruptcy & Workouts and Low Income Taxpayers
Eliminating Tax Debt through Offer in Compromise or Bankruptcy
Section Program: Joint: Employment Taxes and Closely Held Businesses
Litigating Worker Classification Issues
- A Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issues
- A Spotlight on Employment Taxes From a Controversy Perspective, Including Select International Issues
Section Program: Real Estate
Income Tax Aspects of Debt Workouts
Standards of Tax Practice
Ethical Issues Arising When an Error in a Closed Year is Identified - Can You and Should You Correct it?
Losing the Forest Through the Trees: Has Routine “Legending” of E-mails and Other Communications Caused Practitioners to Lose Sight of the Underlying Ethical Rules?
State & Local Taxes
State Taxation of Foreign Income
- Multistate Tax Commission Proposed Model Statute For Combined Reporting: Tax Haven Provision and Water's Edge Definition
- State Taxation of Foreign Income - Outline
Taxation of Nonprofit Healthcare Organizations – State and Federal Perspectives
The Evolving Marketing Concepts For Selling Goods and Services and Their Treatment For Sales Tax Purposes
Transparency Obligations of State and Local Government
Tax Accounting
Current Developments
Review of the Treatment of Rotable Spare Parts
Significant Issues Arising with the Application of Section 199
Tangible Property Regulations: Accounting Method Change Guidance
- Tangible property regulations: Accounting method change guidance disposition examples
- Tangible Property Regulations: Accounting Method Change Guidance - Summary of Key Provisions of Rev. Proc. 2012-19 and Rev. Proc. 2012-20
Tax Bridge to Practice
GENERAL SESSIONS: Corporate Tax: Know Your Spin-offs, Split-offs and Split-ups; A Tax Free Trifecta to Separate a Company’s Business
TRACK 2: Nuts & Bolts of Deficiency Cases: From Examination to the Tax Court
Tax Exempt Financing
Ethical Issues For Tax Attorneys Whose Practice Is In The Area Of Tax Exempt
And Other State And Local Government Finance
Tax Policy and Simplification
Perspectives on Tax Reform: Restoring the Middle Class
Tax Practice Management
Avoiding Malpractice
Transfer Pricing
How to Speed Up the APA Process
US Activities of Foreigners and Tax Treaties
Proposed Section 892 Regulations Facilitate Access to US Sovereign Exemption
US International Tax Planning in the Cloud
Young Lawyers Forum
IRS Guidance and the Section 1411 Tax on Net Investment Income