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.
2005 Midyear Meeting, San Diego, CA
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Civil and Criminal Tax Penalties
Closely Held Businesses
Corporate Tax
Domestic Relations
Employee Benefits
- Discussion Outline: What Benefits are Likely Candidates for Coverage through a Captive Insurance Company and what Implementation Hurdles Exist
- Employment Structures for the Expatriate
- Hidden Costs: The Mutual Fund Scandal From Market Timing to Fee Bundling and its Implications for Retirement Plans
- Highlights of the Section 403(b) Proposed Regulations Issued November 16, 2004, and Modified on December 21, 2004
- New U.K. Treaty — Pension Provisions
- New U.K. Treaty — Stock Option Provisions
- Phased Retirement: Changing the End of Work
- U.S. Tax-Qualified Plans: Selected International Issues
Estate and Gift Taxes
- Reciprocal Trusts Revisited
- Reciprocal Trusts Revisited
- Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (21 pages)
- Selected Developments in Income, Estate, Gift and Generation-Skipping Transfer Tax: October 2004 – December 2004 (71 pages)
Exempt Organizations
Fiduciary Income Tax
Foreign Activities of US Taxpayers
Joint Session: Closely Held Businesses; S Corporations
- Family Limited Partnerships: Their Service Arguments and Counter Arguments
- Subchapter S Stock Lifetime Gifting, Discounting and Formula Gifting
- Tax Planning Post Kimball and Thompson
Joint Session: F.A.U.S.T.; Transfer Pricing; U.S.A.F.T.T.
Low Income Taxpayers
Partnerships and LLCs
- Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II
- Partnership Ownership Realignments: Conversions, Recapitalizations and More - Part II (slides)
- Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752
- Section 752 And Basis In A Disregarded World: Treatment Of Payment Obligations Of Disregarded Entities Under Section 752 (slides)
Real Estate
- New Markets Tax Credits
- REIT Acquisitions: Buyer and Seller Issues
- The Evolution of TIC and Section 1031
S Corporations
Sales, Exchanges & Basis
- American Jobs Creation Act of 2004—Selected Sales, Exchange & Basis Highlights
- Current Developments (Other Than for Like-Kind Exchanges)
- Current Developments Regarding Like-Kind Exchanges
- Like-Kind Exchanges of Mineral Interests
- Like-Kind Exchanges of Mineral Interests (slides)
- Like Kind Requirements
- Sales, Exchanges and Basis Handout
- Unanswered Questions in Intangibles Capitalization
Standards of Tax Practice
Tax Practice Management
Teaching Taxation
- Advising on Foreign Tax Systems—Lessons Learned: Remarks of Victor Thuronyi
- Highlights of Federal Wealth Transfer Tax Developments
- Recent Developments in Federal Income Taxation
U.S. Activities of Foreigners and Tax Treaties
- Implications of EU Developments for U.S. Income Tax Treaties
- Real Estate Investment Trusts: Critical Issues and Solutions for the Non-U.S. Investor