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 in Administrative Practice
New Technologies to Communicate with Exam and Appeals
Affiliated and Related Corporations
Consolidated Return Aspects of the Tax Code’s Jazziest Acronyms (otherwise known as the TCJA)—GILTI, FDII, 163J, and the BEAT
Current Developments in Affiliated & Related Corporations
Capital Recovery and Leasing
Current Developments and Update on Pending Guidance
Civil and Criminal Tax Penalties
Department of Justice Tax Division – Update
Even More About Penalties
Internal Revenue Service, Criminal Investigation – Update
Reports of Subcommittees on Important Developments
- Outline: Significant Developments Regarding Monetary Violations And Forfeitures
- Outline: Subcommittee Report: Legislative and Administrative Developments
Corporate Tax
A Study of Attributes Post-Tax Reform
Current Developments in Corporate Tax
Court Procedure and Practice
Current Developments in Court Procedure & Practice
Failure to Provide Information Returns and Litigation
Roundtable Discussion
- Outline: Failure to Provide Information Returns and Litigation
- Slides: Failure to Provide Information Returns and Litigation Returns and Litigation
Representing Taxpayers During Summons and Other IRS Interviews - Potted Plant v. Rambo
- Outline: Representing Taxpayers During Summons and other IRS Interviews - Potted Plant V. Rambo
- Slides: Representing Taxpayers During Summons and other IRS Interviews
The APA in the Era of Tax Reform
Diversity
Expanding Opportunities for State and Local Collections Alternatives For Small Business Owners
Tax Crimes and Inequality
Employee Benefits
4960? Excise Taxes? What’s a Tax Exempt to Do?
Administrative Practices Update
Subcommittee on Administrative Practices
Corporate Counsel Forum
Employee Benefits Corporate Counsel Forum
Defined Benefit Plans Update
Subcommittee on Defined Benefit Plans
Department of Labor, Employee Benefits Security Administration and Pension Benefit Guaranty Corporation Hot Topics
Department of Treasury / Internal Revenue Service Hot Topics
Distributions Update
Subcommittee on Distributions
Exempt Organization and Governmental Plans Update
Subcommittee on Exempt Organization and Governmental Plans
- Outline: Excess Parachute Payments Under Code Section 4960
- Outline: University 403(b) Litigation Update
One Law, Two Laws, Red State, Blue State
Welfare Plans and EEOC, FMLA and Leaves Issues Update
Subcommittee on Welfare Plan and EEOC, FMLA and Leaves Issues
- Outline: Group Health Plans vs. Health Care Providers: Managing Provider Operations and Relationships to Construct a Group Health Plan That Can Deliver Better Care at a Fair Price
- Outline: Recent COBRA Litigation
- Slides: HIPAA Privacy Compliance and Enforcement
Employment Taxes
Creative Use of Federal Tax Statutes as Enforcement Tools in Employment Controversies
Current Developments in Federal Employment and Payroll Tax Enforcement
Energy and Environmental Taxes
The Nuts and Bolts of the New Section 45Q Carbon Sequestration Credit
Estate & Gift Taxes
Current Developments in Estate & Gift Taxes
IRS Form 712: Like a Box of Chocolates, You Never Know What You’re Going to Get
Tax-Exempt Organizations – An Introductory Overview
Young Lawyers Subcommittee
The Anatomy of the Form 706-NA
Transfer Tax Planning for Tech Entrepreneurs
Exempt Organizations
International Philanthropy: Non-Tax Issues that Every EO Lawyer Needs to Know
Fiduciary Income Tax
Current Developments in Fiduciary Income Tax
Impact of the 2017 Tax Act on Trust and Estate Income Taxation
Lemons to Lemonade: Making Use of the Delaware Tax Trap
Financial Transactions
Newfound Relevance for Age Old Issues: How the 2017 Tax Act Has Reignited Long-Standing Financial Product Debates
Shop Talk: Current Financial Products Tax Issues for Hedge Funds
Foreign Activities of U.S. Taxpayers
Choice of Entity and Structuring for Multinational Corporations and Partnerships After Tax Reform (Part 1)
Foreign Lawyers Forum
What’s My Purpose: The Practical Implications of the Principal Purpose Test
Individual and Family Taxation
CDP – Beyond the Weeping and Gnashing of Teeth; What Can be Done to Fulfill CDP’s Beneficial Intent?
Co-Sponsored by: Pro Bono & Tax Clinics
IRS Refund Fraud Filters: How They Combat Fraud, How They Impact Taxpayers, and What Can Be Done to Make Them Better?
Co-Sponsored by: Pro Bono & Tax Clinics
Insurance Companies
Impact of the 2017 Tax Act on Insurance Companies
Tax Issues for Captive Insurance Companies
Low Income Taxpayers Representation Workshop
But I’m A TAX Lawyer: Working with Immigration, H2-A and Other Residency Issues
EITC and Benefits Law: Conceptualizing, Understanding (and Navigating) the Interplay of EITC and Benefits Law
- Slides: The Earned Income Tax Credit
- Slides: A Brief Legislative History of the Earned Income Tax Credit
Self-Employed in the Online Platform Economy: Navigating EITC Audits from Tax Return to Tax Court
Partnerships and LLCs
Hot Topics in Partnerships & LLCs
Unitary Basis Rules and Rev. Rul. 84-53
What is a Guaranteed Payment?
Pro Bono and Tax Clinics
Family Members as Caregivers
Cosponsored by: Individual & Family Taxation and Diversity
Procedural Due Process and the Tax System: A Fresh Look
Cosponsored by: Individual & Family Taxation and Teaching Taxation
Real Estate
Conservation Easements – The Lay of the Land
REITs in the Aftermath of the 2017 Tax Act
S Corporations
Important Developments in the Federal Income Taxation of S Corporations
Sales, Exchanges and Basis
Accommodate This: Lender Issues in Non-Safe Harbor Reverse Exchanges
Comparison of Gain Deferral Techniques – How Does a Section 1031 Exchange Measure Up to a Charitable Remainder Trust
Current Developments in Sales, Exchanges & Basis
Is Now an Opportune Time to Establish Qualified Opportunity Funds?
Section Programs
Welcome to International Private Client: Fundamentals of Cross-border Estate Planning, Estate and Gift Tax Treaties, and Foreign Trusts
Co-Sponsored by: Continuing Legal Education Committee; US Activities of Foreigners and Tax Treaties; Foreign Activities of US Taxpayers
- Analyzing Foreign Trusts
- Cross-Border Estate Planning
- Interpreting Estate and Gift Tax Treaties
Standards of Tax Practice
A Whole New World: The 2017 Tax Act, Tax Advice, and Lawyer Ethics
Ethical Issues in Federal Tax Practice – The Government Perspective
The Obligation to Report Tax-Related Misconduct
State and Local Taxes
Just Passing Through - An Update on the State Tax Treatment of Pass-Through Entities and Their Owners
The State of State Tax Planning
The Taxation of the Digital Economy
- Slides: MITC Factor Presence Nexus Model
- Slides: OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy
Tax Accounting
Current Developments in Tax Accounting
International Tax Accounting Items
Section 199A Issues and Opportunities
Tax Bridge to Practice
Statutes of Limitations in Tax Litigation: Friend or Foe?
Sponsored by: Young Lawyers Forum and Diversity; Co-sponsored by: Court Procedure & Practice and Young Lawyers Division Tax Law Committee
This Land is Your Land: An Introduction to the Conservation Easement Tax Deduction
Sponsored by: Young Lawyers Forum and Diversity; Co-sponsored by: Real Estate and Tax Accounting
Tax Collection, Bankruptcy and Workouts
Collection-Based Tax Crimes
Co-sponsored by: Civil & Criminal Tax Penalties
Current Enforcement Priorities in Collection
Litigating International Penalties in Collection
Co-sponsored by: Civil & Criminal Tax Penalties and Court Procedure & Practice
- Outline: Litigating International Penalties in Collection
- Slides: Litigating International Penalties in Collection
Tax Exempt Financing
Four Topics You Did Not Know Were Hot
Legislative, Treasury and Internal Revenue Service Update
Tax Policy and Simplification
Digital Discord: Forging Tax Rules to Fit a Digitalized World
Tax Practice Management
The Ethical Challenges of Social Media for Tax Practitioners
- Outline: The Challenges of Social Media for Tax Practitioners
- Slides: The Challenges of Social Media for Tax Practitioners
Transfer Pricing
Developments at the IRS Advance Pricing and Mutual Agreement (APMA) Program and the OECD Pertaining to Advance Pricing Agreements (APAs) and Mutual Agreement Procedure (MAP) Cases
U.S. Activities of Foreigners and Tax Treaties
Choice of Entity and Structuring for Individual Investors and Closely-Held Businesses After Tax Reform
Discretionary Treaty Benefits
Young Lawyers Forum
Motions Practice in Tax Court: From Pleadings to Post-Trial Proceedings