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.
2008 Midyear Meeting, Lake Las Vegas, NV
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Administrative Practice
Navigating the Reportable Transactions and Penalty Regulations – Practitioner's "Shelter Round-Up"
Simultaneous Civil/Criminal Proceedings
Civil & Criminal Tax Penalties
Codification of the Economic Substance Doctrine
Reports of Subcommittees
Closely Held Businesses
Buy-Sell Agreements for All Triggering Events – The Do's and Don'ts
- Buy-Sell Agreements for Closely Held Business and Professional Organizations: Tax and Practical Considerations -With Forms
- IRC Section 409A Restrictions on Professionals'' Separation Pay
Entity Selection for the Closely Held Business
Court Procedure and Practice
Current Developments
Selected Discovery Issues in Civil Tax Litigation
Employee Benefits
Blurring The Lines--Phasing In and Out of Employment
Everyday Ethics: A Practical Guide for Employee Benefits Counsel
- Discovery and Privilege Issues Arising from Legal Ethical Issues in Benefits
- Ethical Issues in Attorney Advertising
- Multijurisdictional Practice Issues Relating to the Employee Benefits and Executive Compensation Attorney
- Auditor’s Letters: Special Considerations for Employee Benefits Counsel
- Ethical Considerations in ERISA Litigation
- Thoughts on Responding to Auditor’s Letters (and on Engagement Letters)
Energy and Environmental Taxes
REIT Ownership of Transmission and Distribution Systems
The History and Development by the Supreme Court of the Mineral “Economic Interest” Doctrine for Federal Income Tax Purposes
- Panel PowerPoint Presentation
- The History and Development by the Supreme Court of the Mineral “Economic Interest” Doctrine for Federal Income Tax Purposes
Estate & Gift Taxes
529 Plans: Extra Credit for the Estate Planning Attorney
Estate Planning for Lottery and Other Winners
Recent Developments
Exempt Organizations
Circular 230, Tax Shelter Transactions and Preparer Penalties—What EO Practitioners Need to Know
FIN 48 Issues
- FIN 48: Privilege and Other Issues for Exempt Organizations
- Applying FIN 48 to Tax-exempt Organizations
Fiduciary Income Tax
Potential Liability Traps and Creative Planning Techniques in Trust Administration
Presentation of Checklist of Income Tax Issues with Implementation of Lifetime Estate Tax Planning Techniques
Update on Section 67(e)
Foreign Activities of US Taxpayers
Current Developments Under Subpart F
Foreign Lawyers Forum
Comparative Anti-Avoidance Developments: Is a Common Standard Emerging?
- Comparative Anti-Avoidance Developments: Is a Common Standard Emerging? PowerPoint
- Tax Competition, Tax Arbitrage, and the International Tax Regime
Tax Incentives under Attack! – Which shall live and which shall die?
Individual and Family Taxation
When Having Fun is Making Money: Taxation of Hobbies
When Making Money is Having Fun: Taxation of Gaming
Investment Companies
The Proliferation of Investment Structures: Where Are We Today and Where Are We Going?
Joint: State & Local Taxes and VAT and Other Consumption Taxes
VAT and State Retail Sales Taxes: A Comparative Perspective (Co-sponsored with State and Local Taxes Committee)
Low Income Taxpayers
Tax Issues of Native Americans
Partnerships & LLCs
New Regulations on Partnership Mergers and the Mixing Bowl Rules
- Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively
- Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service be so Wrong?
Partnership Deal Structuring Mini-Panels
- Targeted vs. Layer Cake Allocations
- Negotiation of Section 704(c) Issues in Partnership Transactions
- Tax Liability Distributions
- Tax Liability Distributions slides
Real Estate
Hot Planning Techniques Involving Leases
Sales, Exchanges and Basis
Sales and Exchanges: Current Developments
Section Luncheon
Panel: New Standards and Higher Penalties for Practitioners Who Give Tax Advice
Section Program: Employee Benefits
Everything You Need to Know about the New PPA’06 Funding Requirements, but Haven’t Had Time to Learn
- Everything You Need to Know about the New PPA ’06 Funding Requirements, but Haven’t Had Time to Learn
- Defined Benefit Plans in Corporate Transactions
- Pension Protection Act of 2006 Funding and Benefit Restrictions (Effective 2008 or later)
Section Program: Foreign Activities of US Taxpayers
Your Client's First Foreign Subsidiary: The Tax Basics That You Both Need To Know
Section Program: State & Local Taxes
Status of Streamlined Sales Tax Project
Section Program: Teaching Taxation
Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
State & Local Taxes
State Taxation of Services, Mixed Transactions Involving Services
- The Taxation of Services in Michigan: A Summary of the Michigan Experience in the Passage and Repeal of a Use Tax on Services Coupled with the Creation of the Michigan Business Tax
- High Tech Services – What are They & How are They Taxed? Comprehensive Outline
Tax Accounting
Recent Developments in the Area of Tax Accounting
Tax Exempt Financing
Tax Issues Arising from Sub-prime Mortgage Defaults Fallout
Teaching Taxation
Tax in the 21st Century: What’s Blogging Got to Do with It?
Transfer Pricing
Privilege and Accounting, Penalty, and Ethical Standards for Transfer Pricing Practitioners