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
A Day in the Life of a Partnership Representative
Tips and Best Practices for Holding an Effective Virtual Appeals Conference
Affiliated and Related Corporations
Applying the 2017 Tax Act to Troubled Companies Filing Consolidated Returns—Selected Issues
Current Developments and 2017 Tax Act Guidance Themes
Banking and Savings Institutions
Tax Considerations for Credit/Loan and Security Agreements
Capital Recovery and Leasing
Current Developments Report and Update on Pending Guidance
Tax Reform and Its Implications for Fixed Assets
Tax Reform and Its Implications for Leasing Transactions
Civil and Criminal Tax Penalties
Critical Issues for Cannabis Businesses
Department of Justice Tax Division – Update
Musings on Marinello
Reports of Subcommittees on Important Developments
- Outline: Monetary Violations and Forfeitures Subcommittee Report
- Outline: Important Civil Developments
The Life and Taxing of a Cryptocurrency
Closely Held Businesses
Impact of 199A on Closely Held Businesses
Worker Classification – the States, IRS and Department of Labor
Corporate Tax
Current Developments in Corporate Tax
How the 2017 Tax Act Changes the M&A Playbook: Part I –Transactions with Third Parties
How the 2017 Tax Act Changes the M&A Playbook: Part II – Post Acquisition Planning and Internal Restructuring
Court Procedure and Practice
ABCs of Summary Accounting Evidence
- Slides: ABCs of Summary Accounting Evidence in Tax Court Litigation
- Slides: ABCs of Summary Accounting Evidence in Tax Court Litigation
Current Developments in Court Procedure and Practice
Give It Away Now: An Update on Conservation Easements, Charitable Deductions and Substantial Compliance
The Gathering Storm: Grappling with the Impact of Restitution Orders on Civil Tax Litigation
- Slides: The Gathering Storm: Grappling with the Impact of Restitution Orders on Civil Tax Litigation
The Rise of Section 6751(b): Ghouls That Rise from the Graev
Employee Benefits
Administrative Practices Update
Corporate Counsel Forum
Defined Benefit Plans Update
- Outline: Recent PBGC Legislative/Regulatory Developments
- Outline: Recent Statutory Enactments and Case Law Rulings Affecting Multiemployer Plans
Department of Treasury/Internal Revenue Service Technical Sessions
- Outline: Tax and Funding Issues Raised by the Department of Labor’s Adoption of Proposed Association Health Plan Regulations
- Outline: Recommendations to expand health reimbursement accounts per Executive Order
- Outline: Family Leave Credit under the Tax Cuts & Jobs Act of 2017
- Outline: JCEB Technical Session with Treasury/IRS
Distributions Update
ESOP Update
Executive Compensation, Fringe Benefits and Federal Securities Law Update
Exempt Organization and Governmental Plans Update
Fringe Benefits After Tax Reform: No More Free Lunch?
Legislation & Litigation Update
Multinational Employee Benefits & Compensation Issues Update
- Slides: Hot Topics for Employee Benefit Plans - Canada
- Slides: Protecting Defined Benefit Pension Schemes –New White Paper on UK Pension Reforms
- Slides: Irish Pension Reform
Multiple Employers, PEOs and Controlled & Affiliated Service Groups Update
Pension Benefit Guaranty Corporation Update
Social Media Policies for Law Firms
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Outline: Pharmacy Benefits Managers, Group Health Plans and Enrollees: Recent Litigation
- Slides: Taxation of Wellness Program Benefits
Employment Taxes
Employment Tax Liabilities and IRS Collections
Estate & Gift Taxes
Current Developments in Estate & Gift Taxes
Dirt and Taxes: Estate Planning for Real Estate Investors
The Anatomy of the 706 – An Overview of the Federal Estate Tax Return and Tips on Reporting Entries
Exempt Organizations
Donor Advised Funds
New Section 4968: The Excise Tax on Investment Income of Private Colleges and Universities
New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat
New Sections 4960 and 512(a)(7): The Entity Level Tax on Excess Compensation and UBIT on Certain Fringe Benefits
News from IRS, Treasury and the Hill
Fiduciary Income Tax
Uniform Decanting: Coming Soon to a Legislature Near You?
Financial Transactions
Debt Restructurings in Response to the 2017 Tax Act
Issues Involving New Section 163(j)
Foreign Lawyers Forum
The Global Implications of Corporate Tax Reform: A Practical Guide
Individual & Family Taxation
Helping the Gig Workforce – Practice and Policy Perspectives
Nudging and Educating Taxpayers to Comply: Reevaluating Traditional Approaches to Taxpayer Compliance
Insurance Companies
A Discussion Regarding Tax Reform Implementation
Litigating an Insurance Case in Tax Court
Investment Management
Planning for Fund Managers and GPs after Tax Reform
Treaty Issues for Offshore Funds and Foreign Investments
- Slides: Treaty Issues for Offshore Funds and Foreign Investments (Multilateral Instrument)
- Slides: Treaty Issues for Offshore Funds and Foreign Investments –Loan Origination
Updates from the Internal Revenue Service and Investment Company Institute
Low Income Taxpayers Representation Workshop
History and Context: “Tax Reform” Efforts of the Past 50 Years
The 2017 Tax Act and Low-Income Families
The 2017 Tax Act and Self-Employed Workers
Partnerships & LLCs
Application of Section 1061: The Quest for Congressional Intent
Code Section 163(j)
Code Section 199A
Who’s the “Taxpayer”?
Pro Bono & Tax Clinics
Advanced Lien Issues for Low-Income Taxpayer Representatives
Taxpayer Rights: To What End (Part 2)
Update from the Tax Court
Real Estate
Hot Topics in Real Estate
Tax Reform - Section 163(j), Part I
S Corporations
Choice of Entity Under the 2017 Tax Act
Hot Topics in S Corporations
Important Developments in the Federal Income Taxation of S Corporations
Sales, Exchanges and Basis
Capital Gain Or Loss, Without a Sale or Exchange? Perhaps, under Section 1234A
Current Developments Relating to Sales, Exchanges & Basis
The Tax Exemption for Small Business Stock is Big Business
When Does a Sale of a Contract to Provide Future Services Produce Capital Gain?
Section Programs
Fundamentals of Tax Litigation: Choice of Forum and Appealing Decisions
Standards of Tax Practice
Ethics Issues in Criminal Representations and Fraud Examinations
Primer on Ethics and Circular 230 Issues for Young Attorneys
State & Local Taxes
Post Wynne Challenges
SALT + Transfer Pricing
Tax Accounting
Current Developments in Tax Accounting
International Tax Reform
Tax Bridge to Practice
Dude, Where’s My Refund? An Overview of Joint Committee Review of Tax Refunds
Tax Collection, Bankruptcy and Workouts
Collection Abroad – Passport Revocation and Beyond
- Outline: "Certifying" A Seriously Delinquent Tax Debt: IRC §7325 and the IRS
- Outline: International Collection – Beyond Passport Revocation
Collection of Title 26 International Penalties
Collection of Title 31 International Penalties
Tax Exempt Financing
Legislative, IRS, and Treasury Update
Tax Reform Fallout
The Multipurpose Allocation Rules Still Have an Impact
Tax Policy and Simplification
The Byrd Rule and the Tax Legislative Process
Teaching Taxation
The Tax Consequences of Initial Coin Offerings
- Slides: What are Decentralized Apps, Coins, Tokens, and ICOs?
- Slides: The Tax Consequences of Initial Coin Offerings
Transfer Pricing
US Tax Reform Reshapes the Transfer Pricing Landscape
Young Lawyers Forum
Are Some Groups More Equal Than Others?