Virtual 2021 May Tax Meeting

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

Capital Recovery and Leasing

Section 451(b) and Leasing (Video Panel Recording)

• Slides: Section 451(b) and Leasing

Civil and Criminal Tax Penalties

Reports of Subcommittees on Important Developments (Video Panel Recording)

• Slides: Important Developments in Civil Litigation
• Outline: Important Civil Developments

Closely Held Businesses 

Hot Topics for Closely Held Businesses (Video Panel Recording)

• Slides: Hot Topics for Closely Held Businesses

Employee Benefits

Defined Benefit Plans Update (Video Panel Recording)

• Outline: Recent PBGC Legislative/Regulatory Developments

Estate & Gift Taxes and Fiduciary Income Tax

Federal Gift, Estate, & Fiduciary Income Tax Current Developments (Video Panel Recording)

• Slides: Federal Gift, Estate, & Fiduciary Income Tax Current Developments

Fiduciary Income Tax 

Grantor Trust Code Section 675 (Video Panel Recording)

• Slides: Wielding the [Administrative] Power: Borrowing, Swapping and other Administrative Powers under Section 675

Navigating the Myriad of Fiduciary Income Tax (Video Panel Recording)

• Slides: Navigating the Myriad of Fiduciary Income Tax

Investment Management

Emerging section 174 issues (Video Panel Recording)

• Slides: Emerging Issues for Investment Funds and Crypto Currency

SPAC to the Future (Video Panel Recording)

• Slides: Assessing Where Have Been and Where We Are Going

Partnerships and LLCs

Hot Topics and Legislative Update (Video Panel Recording)

• Slides: Hot Topics and Legislative Update

Pro Bono and Tax Clinics

The Taxation of H2A Workers (Video Panel Recording)

• Slides: The Taxation of H2A Workers

U.S. Tax Court Update (Video Panel Recording)

• Slides: U.S. Tax Court Update

Real Estate

Current Developments in Structuring Real Estate Partnerships (Video Panel Recording)

• Slides: Current Developments in Structuring Real Estate Partnerships

S Corporations

Back to Basics: Formation of S Corporations

• Slides: Back to Basics, Part 2: Formation and Use of S Corporation Subsidiaries

Sales, Exchanges and Basis

Current Events

• Outline: Current Developments in Like-Kind Exchanges
• Outline: Current Non-Section 1031 Developments

Standards of Tax Practice

Ethical Issues in Federal Tax Practice – The Government Perspective

• Slides: Ethical Issues in Federal Tax Practice – The Government Perspective

Friends, BFFs, and Friends with Benefits: Personal Conflicts Under the New ABA Formal Opinion (Video Panel Recording)

• Slides: Dealing with Conflicts: Just Friends or Too Friendly?

State & Local Taxes

A New Digital Frontier: The Maryland Digital Advertising Tax and its Siblings (Video Panel Recording)

• Slides: A New Digital Frontier: The Maryland Digital Advertising Tax and its Siblings

Tax Collection, Bankruptcy and Workouts

Collection Abroad, Including Collection of Title 26 and Title 31 International Information Return Penalties (Video Panel Recording)

• Slides: Collection Abroad, Including Collection of Title 26 and Title 31 International
• Outline: Collection Aspects of International Cases

Tax Practice Management

IRS Fraud Enforcement and Cryptocurrency Update (Video Panel Recording)

• Slides: IRS Fraud Enforcement and Cryptocurrency Update

Teaching Taxation

Law Schools and Access to Tax Justice (Video Panel Recording)

• Slides: Law Schools and Access to Tax Justice