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
Independent Office of Appeals Alternative Dispute Resolution Programs
Capital Recovery and Leasing
Current Developments and Update on Pending Guidance
Capitalized Section 174 Costs as Property?
Civil and Criminal Tax Penalties
Government Updates
How to Navigate Defending PPP, EDIL and ERC Cases
Closely Held Businesses
Buy-In, Buy-Out and Operational Considerations for Professional Practices and Closely Held Businesses
Hot Topics for Closely Held Businesses
Corporate Tax
M&A in the Age of Pillar Two
Court Procedure and Practice
Litigating a Remote Trial in United States Tax Court
Current Developments
Cryptocurrency Task Force
Staking Out a Position on Crypto Staking
Diversity
Diversity, Equity, and Inclusion in the Workplace and the Impact of Implicit Bias: A Survey of Initiatives and Best Practices in the Legal Profession
Employee Benefits
Executive Compensation Update
Hot Topics
Mental Health Parity and Addiction Equity Act (MHPAEA)
Estate & Gift Taxes
GST Exemption: Accentuation on Allocation Without Rumination
- Outline: GST Exemption: Accentuation on Allocation Without Rumination
- Slides: GST Exemption: Accentuation on Allocation Without Rumination
It’s Not Just Charities Anymore – Expanding Impact with Philanthropic Vehicles
Do’s and Don’ts When Structuring FLPs
Estate & Gift Tax and Fiduciary Income Tax Joint Session
What Estate Planners need to know about the Corporate Transparency Act
Young Lawyers: Unpacking the Getty New Yorker Article
Overplanning – How to Avoid It and What to Do About It
Exempt Organizations
Thinking Beyond Exemption: What Every EO Needs to Know about the First Restatement of Charitable Nonprofit Organizations
New Kid on the Block: Purpose Trusts
- Outline: New Kid on the Block: Purpose Trusts and Other Alternatives to a Private Foundation
- Slides: New Kid on the Block: Purpose Trusts
The Regulators are Coming!
Fiduciary Income Tax
Alternative Methods of Grantor Trust Reporting
Helping Your Clients After Wealth Transfer (or Maybe Before?): Using Fiduciary Income Tax as a Planning Opportunity
Individual & Family Taxation
Navigating the Income Tax Consequences of Gambling
Transparency and IRS Guidance
Low Income Taxpayer Representation Workshop
Toward a Racially Neutral Tax System
Pro Bono and Tax Clinics
AI and Tax Administration – Where Do We Go From Here?
The Prisoner’s Tax Dilemma
Tax Court Updates: The View from the Bench
S Corporations
Hot Topics
Presenting Transactions in Tax Court - A Discussion with Tax Court Judges, with a Focus on Planning for and Litigating Self Employment Tax Issues
Sales, Exchanges and Basis
A Deep Dive into Synthetic Drop-and-Swaps
Current Events, and Cancellation of Indebtedness Meets OECD Pillar Two and the Inflation Reduction Act of 2022
- Outline: Current Non-Section 1031 Developments
- Slides: Cancellation of Indebtedness Meets OECD Pillar Two and the Inflation Reduction Act of 2022
Tax Accounting
Section 174 Capitalization – Impact on Taxpayers and Interactions with the Rest of the Code
Methods Considerations of the Corporate Alternative Minimum Tax
Tax Policy and Simplification
Breaking Down the Tax Gap to Identify Needed Solutions
From Strategic Planning to Implementation: Opportunities and Challenges for the IRS after the Inflation Reduction Act
Teaching Taxation
Taxing the Metaverse
US Activities of Foreigners and Tax Treaties
Current Developments in Inbound International Tax and Treaties
Investment Funds Formation, ETB and Other Inbound Tax Implications
Young Lawyers Forum
Representing Tax-Exempt Organizations – Filing a Form 1023 and Other Common Matters