Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
-
Schwidetzky: Integrating Subchapters K and S
Walter D. Schwidetzky (Baltimore) has published Integrating Subchapters K and S—Just Do It, 62 Tax Law. 749 (2009). Here is part of the Introduction: The Code contains two “pass-through” tax regimes for business entities. One is contained in Subchapter K, which applies to partnerships, the other in Subchapter S, which, unsurprisingly, applies to S corporations. In…
-
ABA Tax Section Webcast Today on Tax-Exempt Bonds & Green Energy
The ABA Tax Section offers a teleconference and webcast today on Public and Private Municipal Financing of Renewable Energy Projects and Green Expenditures from 1:00 – 2:30 p.m. EST: This teleconference will explore the various ways municipal bonds can be utilized in connection with the public and private development of new energy technologies and renewable energy projects.…
-
Larson: Evidence Rules in the Tax Court
Joni Larson (Thomas Cooley) has published Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court, 62 Tax Law. 555 (2009). Here is part of the Introduction: This Article surveys the Tax Court’s interpretation and application of the [Federal Rules of Evidence]. The Article does not discuss the application of…
-
Halperin Pubishes 2009 Erwin N. Griswold Lecture
Daniel Halperin (Harvard) has published 2009 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral, 62 Tax Law. 535 (2009). Here is part of the Introduction: It has been more than ten years since I last spoke to a group of tax lawyers. In 1997 when I delivered…
-
ABA Tax Section Fall Meeting
The three-day ABA Tax Section Fall Meeting concludes today in Chicago. The full program is here; Tax Profs with speaking roles today include: Low Income Taxpayers — Keith Fogg (Villanova), Kathryn Sedo (Minnesota), George Willis (Chapman) Luncheon Plenary Session: IRS Regulation of Tax Return Preparers — Les Book (Villanova) Representing Pro Se Taxpayers at Tax Court Calendar…
-
ABA Tax Section Fall Meeting
The three-day ABA Tax Section Fall Meeting continues today in Chicago. The full program is here; Tax Profs with speaking roles today include: Affiliated & Related Corporations — Don Leatherman (Tennessee) Employee Benefits Distributions Update – Kathryn Kennedy (John Marshall) Exempt Organizations Subcommittee on Political and Lobbying Organizations and Activities – Miriam Galston (George Washington) Foreign Activities of U.S.…
-
ABA Tax Section Fall Meeting
The three-day ABA Tax Section Fall Meeting kicks off today in Chicago. The full program is here; Tax Profs with speaking roles today include: Low Income Taxpayer Representation Workshop — Keith Blair (Baltimore), Keith Fogg (Villanova), Paul Kphlhoff (Valparaiso), Diana Leyden (UConn), Kathhryn Sedo (Minnesota), Carlton Smith (Cardozo) Tax Bridge to Practice — Alice Abreu (Temple)
-
ABA Releases Law Student Tax Challenge Problem
The ABA Section of Taxation Young Lawyers Forum has released the problem (J.D.; LL.M.) and updated rules (J.D.; LL.M.) for the 9th Annual Law Student Tax Challenge: An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in…
-
ABA Tax Section Offers Webcast Today on Hot Topics in Bad Debt
The ABA Tax Section offers a teleconference and webcast today on Hot Topics in Bad Debt from 1:00 – 2:30 p.m. EST: Please join our panelists as they cover a variety of character and timing considerations under § 166 (for bad debts) and § 165 (both worthless securities and losses generally), including: When is loss on a…
-
Barry Wins ABA’s VITA Award
For the fourth consecutive year, Barry University School of Law has received the ABA Tax Section's National Law Student Division Volunteer Income Tax Assistance (VITA) Program Award. From the Barry press release: Barry Law School’s VITA program has provided more than 2,000 hours of free tax preparation services to the local community. The volunteers have emphasized…
-
ABA Tax Section Publishes Summer 2009 Issue of News Quarterly
The ABA Tax Section has published 28 News Quarterly No. 4 (Summer 2009): Point & Counterpoint: Equity, Cost of Living, and the Internal Revenue Code Improving the Equity of the Federal Income Tax, by James P. Angelini (Suffolk University) & Tracy Noga (Bentley University) (pp. 1, 6, 11, 23-24) The Inequities in Cost of Living Adjustments, by…
-
Lewis Begins Term as Chair of ABA Tax Section
Stuart M. Lewis (Buchanan Ingersoll & Rooney, Washington, D.C.) (right) began his one-year term as Chair of the ABA Tax Section at the close of the ABA's annual meeting in Chicago on August 4. Charles H. Egerton (Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, Orlando) was chosen as the Chair-Elect of the section.
-
ABA Releases Comment Letters
The ABA Tax Section and Real Property, Property & Trust Section have submitted comment letters on: Grantor Retained Income Trusts IRS Public Forum on Tax Return Preparer Review Federal Wealth Transfer Tax Reform Proposed § 6231(c) Regs on Conversion of Partnership Items to Nonpartnership Items
-
The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 62, No. 2 (Winter 2009): Thomas D. Greenaway, Choice of Forum in Federal Civil Tax Litigation, 62 Tax Law. 311 (2009) Aubree L. Helvey (Cameron University) & Beth Stetson (Oklahoma City University), The Doctrine of Election, 62 Tax Law. 335 (2009) Carl N. Pickerill (Kirkland & Ellis, Chicago), Regarding the…
-
ABA Tax Section Releases Comment Letters
The ABA Tax Section has released several comment letters: Recommendations for 2009-2010 Guidance Priority List Statement of Policy Regarding U.S. International Taxation Proposed Amendments to Circular 230 § 10.34 Temporary Cost Sharing Regulations
-
ABA Tax Section Offers Webcast Today on Dealing With an Uncooperative Client
The ABA Tax Section offers a teleconference and webcast today on Dealing With an Uncooperative Client from 1:00 – 2:30 p.m. EST: In a perfect world, a client would consult a lawyer before engaging in any transaction that might have significant tax consequences and would then attempt to implement the transaction in accordance with the lawyer’s…
-
ABA Tax Section Offers Webcast Today on Troubling Issues with Troubled Members of Consolidated Groups
The ABA Tax Section offers a teleconference and webcast today on Troubling Issues with Troubled Members of Consolidated Groups from 1:00 – 2:30 p.m. EST: Please join our distinguished group of panelists as they provide an analysis of consolidated return issues relating to troubled members of consolidated groups (including worthless stock deductions, liquidations, and distressed debt).…
-
ABA Tax Section to Award Two Public Service Tax Fellowships
The ABA Tax Section has announced that it will award two two-year pro bono fellowships to recent law school graduates (J.D. or LL.M.) or judicial clerks for their work in tax-related public service organizations: The section is now accepting applications for those interested in the two annual fellowships. Applicants must arrange employment with a tax-related…
-
ABA Tax Section Publishes Spring 2009 Issue of News Quarterly
The ABA Tax Section has published 28 News Quarterly No. 3 (Spring 2009): Dealing with an Uncooperative Client, by Michael Lang (Chapman) (pp. 1, 18-20) Tax CLE Highlights at the Annual Meeting (p. 2) From the Chair (William J. Wilkins) (pp. 3, 6) Interview with Michael K. Friel & Martin J. McMahon, Jr., by Jasper L. Cummings, Jr.…
-
ABA Tax Section May Meeting
The ABA Tax Section's three-day May Meeting concluded yesterday at the Grand Hyatt in Washington, D.C. A list of Tax Profs with speaking roles, and their topics, is below the fold.
-
ABA Tax Section Needs Young Tax Lawyers/Graduating Tax Students
Posted at the request of the ABA Tax Section: Are you looking for a significant and rewarding way to take part in the Section on Taxation? Would you like an opportunity to have your work considered by the nation's most notable tax practioners, professors, and law students? The Section on Taxation seeks motivated young tax attorneys…
-
ABA Tax Section Releases Two § 108 Comment Letters
The ABA Tax Section has released two comment letters: The Application of § 108(i) to Partnerships and Partners Proposed § 108(e)(8) Regulations
-
Ed Kleinbard to Deliver 2010 Woodworth Memorial Lecture in U.S. Tax Law and Policy
Edward D. Kleinbard, who is leaving his position as Chief of Staff of the Joint Committee on Taxation to join the faculty at USC Law School, will deliver the Laurence Neal Woodworth Memorial Lecture in United States Tax Law and Policy on May 7, 2009, at the ABA Tax Section Midyear Meeting. The title of the…
-
ABA Tax Section Offers Webcast Today on The Stop Tax Haven Abuse Act
The ABA Tax Section offers a teleconference and webcast today on Stop Tax Haven Abuse Act – Using a Sledgehammer to Kill a Fly? from 1:00 – 2:30 p.m. EST: The panel will discuss proposed legislation (S. 506) (otherwise known as the "Stop Tax Haven Abuse Act") introduced by Senator Carl Levin (and supported by…
-
Careers in Tax Law: Perspectives on the Tax Profession
The ABA Tax Section has published Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You, by John Gamino, Robb A. Longman & Matthew R. Sontag: Designed for those considering or beginning a career in tax law, this informative guide presents a series of offerings — autobiographies in miniature —…