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
Acknowledging the Process: A Discussion of the "Acknowledgement of Facts" IDR
Dawn of a New Era Part II – the Next Round of the New Partnership Audit Rules Are Now Upon Us
Important Developments in Administrative Practice
Capital Recovery and Leasing
ASC 730 – R&D LB&I Directive
Current Developments Report and Update on Pending Guidance
Civil and Criminal Tax Penalties
Inter-Agency Investigations with IRS-CI: Are Taxes Really the Driving Force in Your Case?
Reports of Subcommittees on Important Developments
- Slides: IRS Investigations & Practices
- Outline: Important Civil Developments
- Outline: CCTP Updates—Important Developments: Criminal
- Outline: Developments in International Tax Enforcement
Skills Workshop: Preparing Witnesses to Testify
Closely Held Businesses
280E Current Law and Analysis
Collection Issues Affecting Estates, Donors, and Donees
Employee Tax Audit Considerations
Nuts and Bolts of Estate Audits
- Outline: Relevant Internal Revenue Manual Sections Regarding Preparation of Estate and Gift Tax Returns and the Audit Process
- Slides: Nuts and Bolts of Estate Audits
To Be or Not to Be... a C Corporation or Pass-Through
Worker Classification – the IRS, the DOL and the State of California
Corporate Tax
Cross-Border Transactions Under Sections 351, 355, and 368 - A Roadmap for The Casual Tourist
Court Procedure and Practice
Appealing a Tax Case: The Important Distinctions Between Trial & Appellate Strategies
Current Developments in Court Procedure and Practice
Litigating Tax Issues in Bankruptcy: Possibilities and Pitfalls
Navigating IRS Challenges to Micro Captive Insurers
The Roundabout: Summons Enforcement, Privilege and Tax Court Discovery
- Outline: The Roundabout: Summons Enforcement, Privilege and Tax Court Discovery
- Slides: The Roundabout: Summons Enforcement, Privilege and Tax Court Discovery
Diversity
Estate Planning, Medical Expense Deductions, and Other Tax Considerations for LGBTQ+ Individuals and Families
Tax Effects of the DACA Repeal on Immigrant Families
To the Shores of Tripoli: A Military Tax Overview
Employee Benefits
Administrative Practices Update
Defined Benefit Plans and Distributions Update
ESOP Update
Exempt Organization and Governmental Plans Update
- Outline: Tax Cuts and Jobs Act: Excise Tax on Excessive Compensation Paid by Tax-Exempt and Governmental Employers
- Slides: Tax Cuts and Jobs Act: UBIT Changes for Tax Exempt Organizations
Foreign Plans and Section 402(b) – What’s an Employer to Do?
Impact of Tax Reform on Executive Compensation and Employee Benefits
Mergers & Acquisitions Update
- Slides: Dealing with PBGC Issues: A Practical Guide for M&A Practitioners
- Slides: PBGC Participant & Plan Sponsor Advocate
Misclassified Employees
Proposed Statement on Auditing Standards for Employee Benefit Plan Audits
Welfare Plans and EEOC, FMLA and Leaves Issues Update
- Slides: Purchasing cooperatives of prescription drugs Opioid crisis and employers’ role in battling it
- Outline: The Rise of the Group Health Insurance Captive
- Slides: Disability Claims Regulations Update
Employment Taxes
Employment Tax Issues in Deals
Estate and Gift Taxes
Buy-Sell Agreements for Closely Held and Family Controlled Business Entities
Issue Spotting and Drafting for Flexibility in Estate Planning – both Domestic and International
- Outline: Issue Spotting and Drafting for Flexibility in Estate Planning – both Domestic and International
- Slides: Issue Spotting and Drafting for Flexibility in Estate Planning – both Domestic and International
Planning for Unmarried Couples
Exempt Organizations
Advocacy Outside the United States
News from the IRS and Treasury
Recent Developments in Hospital Audits
Tax Simplification
- Outline: Potential Exempt Organization Impacts from the Non-EO Provisions of the TCJA: A First Cut
- Chart: Tax Reform Bill of 2017: Summary of Changes Affecting Tax-Exempt Organizations (TEOs)
- Slides: Tax Simplification
When Private Foundation Grantees Fail
- Outline: When Private Foundation Grantees Fail Statuatory Considerations Limiting a Grantor's Right to Enforce Use Restrictions When a Grantee Becomes Insolvent
- Outline: Protecting Private Foundation Grants When Grantees May Fail
Fiduciary Income Tax
"ING" Trusts: Legal and Practical Issues
Back to Basics: The Anatomy of a Life Insurance Trust
Current Developments in Fiduciary Income Tax
Foreign Trusts: What You Don’t Know Can Hurt You
- Outline: Foreign Trusts: What You Don’t Know Can Hurt You
- Slides: Foreign Trusts: What You Don’t Know Can Hurt You
Financial Transactions
"Currency" in the Digital Age: Cryptocurrency, ICOs and the Future of Commerce
Issues Involving Equity-Linked and Other Complex Debt
Individual & Family Taxation
Easy Money? Crowdfunding and Its Tax Considerations
Section 104(a)(2) and the Taxation of Damages Received Pursuant to a Settlement Agreement
Insurance Companies
Captive Insurance Companies after Avrahami: What Happens Next?
Investment Management
Disruptive Technologies Impacting Investment Management Professionals
The Tax Cuts and Jobs Act of 2017: Impact on the Investment Management Industry
Partnerships & LLCs
Hot Topics in Partnerships & LLCs
Tax Distributions
Transaction Costs
Pro Bono & Tax Clinics
ITIN Renewal: Due Process and Language Issues
S Corporations
Accumulated Adjustment Account, Distributions and Beyond
Important Developments in the Federal Income Taxation of S Corporations
- Outline: Important Developments in the Federal Income Taxation of S Corporations
- Slides: Important Developments in the Federal Income Taxation of S Corporations
Sales, Exchanges and Basis
Current Developments Relating to Sales, Exchanges & Basis
It’s My (Related) Party and I’ll Cry if I Want To
The Golden State of Section 1031 Exchanges
Working with Islamic Finance
Section Programs
Current Developments in Individual, Corporate, Partnership and Estate & Gift Taxation
- Outline: Federal, Estate, Gift and Generation-Skipping Transfer Tax Recent Developments
- Outline: Recent Developments in Federal Income Taxation
Earthquake-quality Seismic Shift in California State Tax Appeals
The Good, the Bad, the Ugly - Comparing the Administrative Appeals Practices of the States
Standards of Tax Practice
A Comparison of the California Rules of Professional Conduct and the ABA Model Rules of Professional Conduct
Ethical Issues in Federal Tax Practice - The Government Perspective
Recent Updates Regarding Attorney Solicitation and Advertising
State & Local Taxes
Market-Based Sourcing
Real Estate Transfer Taxes and Changes in Entity Ownership - Avoiding Pitfalls
Tax Accounting
Comparison of Revenue Recognition Methods Between ASC 606 and Section 451
Current Developments in Tax Accounting
Tax Reform
Tax Collection, Bankruptcy and Workouts
Debt-Equity Considerations for Partnerships and in Bankruptcy
- Slides: Debt-Equity Considerations for Partnerships and in Bankruptcy
- Outline: Corporate Debt-Equity Issues After Tax Reform
How to Read IRS Transcripts and Navigate Statutes of Limitations
Recent Developments in Tax Collection, Bankruptcy and Workouts
Tax Policy and Simplification
Perspectives on the Federal Income Tax SALT (State and Local Taxes) Deduction
Tax Practice Management
Ethics for Tax Lawyers
Teaching Taxation
Evolving Constraints on Tax Administration
- Outline: Evolving Constraints on Tax Administration
- Outline: Arguably Unresolved Doctrinal Questions Complicating IRS Tax Administration
U.S. Activities of Foreigners and Tax Treaties
Inbound Tax Planning After the Tax Cuts and Jobs Act (or What the H Happened?)