Volume 33; Issue 4

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The Tax Lawyer
Volume 33; Issue 4

The Tax Lawyer

Volume 33; Issue 4

1

REPORT OF THE COMMITTEE ON CIVIL AND CRIMINAL TAX PENALTIES

Journal:

Year:

1980

Language:

english

File:

PDF, 397 KB

english, 1980

2

REPORT OF THE COMMITTEE ON AGRICULTURE

Lorence L. Bravenec

Journal:

Year:

1980

Language:

english

File:

PDF, 289 KB

english, 1980

3

REPORT OF THE COMMITTEE ON GENERAL INCOME TAX PROBLEMS

Thomas P. Marinis, Jr.

Journal:

Year:

1980

Language:

english

File:

PDF, 290 KB

english, 1980

4

COUNCIL RECOMMENDATIONS FOR ACTION BY THE BOARD OF GOVERNORS

Journal:

Year:

1980

Language:

english

File:

PDF, 437 KB

english, 1980

5

REPORT OF THE COMMITTEE ON TAX ACCOUNTING PROBLEMS

James K. Jeanblanc

Journal:

Year:

1980

Language:

english

File:

PDF, 411 KB

english, 1980

6

REPORT OF THE COMMITTEE ON INSURANCE COMPANIES

Lauchlin H. McLean

Journal:

Year:

1980

Language:

english

File:

PDF, 303 KB

english, 1980

7

CHAIRMAN'S REPORT

Charles M. Walker

Journal:

Year:

1980

Language:

english

File:

PDF, 488 KB

english, 1980

8

REPORT OF THE COMMITTEE ON CLOSELY HELD CORPORATIONS

Journal:

Year:

1980

Language:

english

File:

PDF, 310 KB

english, 1980

9

NOTICE CONCERNING COMMITTEE APPOINTMENTS

Journal:

Year:

1980

Language:

english

File:

PDF, 173 KB

english, 1980

10

REPORT OF THE COMMITTEE ON ESTATE AND GIFT TAXES

Journal:

Year:

1980

Language:

english

File:

PDF, 207 KB

english, 1980

11

REPORT OF THE SPECIAL COMMITTEE ON TAXATION AND PRICE INDEXING

Journal:

Year:

1980

Language:

english

File:

PDF, 264 KB

english, 1980

12

Committee on Estate and Gift Taxes: Tax Section Recommendation No. 1980-5: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO MAKE IT CLEAR THAT THE EXISTING RULE FOR ESTABLISHING THE VALUE OF PRIOR GIFTS FOR GIFT TAX PURPOSES EXTENDS TO ESTATE TAX AND GENERATION-SKIPPING TRANSFER TAX COMPUTATIONS AND TO PROVIDE THAT USE OF THE UNIFIED

Journal:

Year:

1980

Language:

english

File:

PDF, 775 KB

english, 1980

13

RULES OF PROCEDURE OF THE SECTION OF TAXATION, AMERICAN BAR ASSOCIATION: (As Amended August 1968)

Journal:

Year:

1980

Language:

english

File:

PDF, 342 KB

english, 1980

14

REPORT OF THE COMMITTEE ON PROFESSIONAL SERVICE CORPORATIONS

Morton A. Harris

Journal:

Year:

1980

Language:

english

File:

PDF, 511 KB

english, 1980

15

REPORT ON THE COMMITTEE ON U.S. ACTIVITIES OF FOREIGNERS AND TAX TREATIES

Journal:

Year:

1980

Language:

english

File:

PDF, 223 KB

english, 1980

16

REPORT OF THE COMMITTEE ON AFFILIATED AND RELATED CORPORATIONS

Thomas M. Haderlein

Journal:

Year:

1980

Language:

english

File:

PDF, 302 KB

english, 1980

17

REPORT OF THE COMMITTEE ON CONTINUING LEGAL EDUCATION

Morton H. Zalutsky

Journal:

Year:

1980

Language:

english

File:

PDF, 318 KB

english, 1980

18

Committee on Tax Accounting Problems: Tax Section Recommendation No. 1980-9A: TO AMEND THE INCOME TAX REGULATIONS TO PROVIDE THAT THE "LINK-CHAIN" AND INDEX METHODS OF COMPUTATION OF THE LIFO VALUE OF A DOLLAR-VALUE INVENTORY POOL ARE AS ACCEPTABLE AS THE "DOUBLE-EXTENSION" METHOD

Journal:

Year:

1980

Language:

english

File:

PDF, 915 KB

english, 1980

19

ACTION OF THE COUNCIL AT ITS MEETING IN WASHINGTON, D.C. MAY 15- 16, 1980

Journal:

Year:

1980

Language:

english

File:

PDF, 308 KB

english, 1980

20

REPORT OF THE NOMINATING COMMITTEE

John S. Pennell

Journal:

Year:

1980

Language:

english

File:

PDF, 174 KB

english, 1980

21

Front Matter

Journal:

Year:

1980

Language:

english

File:

PDF, 320 KB

english, 1980

22

Supplemental Table of Contents to IMPORTANT DEVELOPMENTS DURING THE YEAR

Journal:

Year:

1980

Language:

english

File:

PDF, 520 KB

english, 1980

23

REPORT OF THE COMMITTEE ON NATURAL RESOURCES

William M. Linden

Journal:

Year:

1980

Language:

english

File:

PDF, 308 KB

english, 1980

24

REPORT OF THE SPECIAL COMMITTEE ON CONFIDENTIALITY OF TAX RETURNS

William S. Corey

Journal:

Year:

1980

Language:

english

File:

PDF, 314 KB

english, 1980

25

Committee on Exempt Organizations: Tax Section Recommendation No. 1980-6: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO REDUCE THE AGGREGATE ANNUAL PENALTIES WHICH MAY BE IMPOSED ON EXEMPT ORGANIZATIONS AND CERTAIN TRUSTS AND THEIR MANAGERS OR TRUSTEES FOR FAILURE TO FILE ANNUAL RETURNS AND REPORTS OR TO COMPLY WITH PUBLIC NOTICE REQUIREMENTS

Journal:

Year:

1980

Language:

english

File:

PDF, 418 KB

english, 1980

26

Back Matter

Journal:

Year:

1980

Language:

english

File:

PDF, 661 KB

english, 1980

27

REPORT OF THE SPECIAL COMMITTEE ON VALUE ADDED TAX

William I. Stoddard

Journal:

Year:

1980

Language:

english

File:

PDF, 181 KB

english, 1980

28

REPORT OF THE COMMITTEE ON STATE AND LOCAL TAXES

Roy E. Crawford

Journal:

Year:

1980

Language:

english

File:

PDF, 308 KB

english, 1980

29

ANNOUNCEMENT OF ANNUAL MEETING PROGRAM TAX PRACTICE IN THE '80s

Journal:

Year:

1980

Language:

english

File:

PDF, 204 KB

english, 1980

30

REPORT OF THE COMMITTEE ON BANKING AND SAVINGS INSTITUTIONS

Thomas L. Kummer

Journal:

Year:

1980

Language:

english

File:

PDF, 317 KB

english, 1980

31

REPORT OF THE COMMITTEE ON STANDARDS OF TAX PRACTICE

Journal:

Year:

1980

Language:

english

File:

PDF, 223 KB

english, 1980

32

REPORT OF THE COMMITTEE ON SMALL TAXPAYER PROGRAM

Lawrence B. Gibbs

Journal:

Year:

1980

Language:

english

File:

PDF, 336 KB

english, 1980

33

REPORT OF THE COMMITTEE ON TAX EXEMPT FINANCING

Henry S. Klaiman

Journal:

Year:

1980

Language:

english

File:

PDF, 317 KB

english, 1980

34

Committee on Closely Held Corporations: Tax Section Recommendation No. 1980-2: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE THAT STOCK INDIRECTLY REFLECTED IN THE ASSETS OF A DECEDENT'S GROSS ESTATE BE TAKEN INTO ACCOUNT IN APPLYING THE CRITERIA FOR EXCHANGE TREATMENT ON A REDEMPTION OF STOCK TO PAY DEATH TAXES

Journal:

Year:

1980

Language:

english

File:

PDF, 514 KB

english, 1980

35

REPORT OF THE COMMITTEE ON DOMESTIC RELATIONS TAX PROBLEMS

Gary C. Randall

Journal:

Year:

1980

Language:

english

File:

PDF, 311 KB

english, 1980

36

REPORT OF THE COMMITTEE ON EXCISE AND EMPLOYMENT TAXES

James T. O'Hara

Journal:

Year:

1980

Language:

english

File:

PDF, 298 KB

english, 1980

37

REPORT OF THE SPECIAL COMMITTEE ON TAX SHELTER STUDY

William M. Goldstein

Journal:

Year:

1980

Language:

english

File:

PDF, 317 KB

english, 1980

38

Committee on Court Procedure: Tax Section Recommendation No. 1980-3: TO AMEND THE JUDICIAL CODE OF THE UNITED STATES TO PROVIDE FOR VENUE IN THE DISTRICT COURTS FOR TAX REFUND SUITS BROUGHT BY NONRESIDENTS OF THE UNITED STATES

Journal:

Year:

1980

Language:

english

File:

PDF, 510 KB

english, 1980

39

BY-LAWS: SECTION OF TAXATION, AMERICAN BAR ASSOCIATION: (As Amended February 1978)

Journal:

Year:

1980

Language:

english

File:

PDF, 646 KB

english, 1980

40

REPORT OF THE COMMITTEE ON FOREIGN ACTIVITIES OF U.S. TAXPAYERS

Jennings T. Smith

Journal:

Year:

1980

Language:

english

File:

PDF, 518 KB

english, 1980

41

REPORT OF THE COMMITTEE ON REGULATED INVESTMENT COMPANIES

Robert L. Marchman III

Journal:

Year:

1980

Language:

english

File:

PDF, 316 KB

english, 1980

42

Committee on Domestic Relations Tax Problems: Tax Section Recommendation No. 1980-4: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO ALLOCATE THE PERSONAL EXEMPTION FOR A DEPENDENT CHILD TO THE CUSTODIAL PARENT IF THIS ALLOCATION IS MADE IN A COURT DECREE OR AN AGREEMENT THE PARENTS

Journal:

Year:

1980

Language:

english

File:

PDF, 488 KB

english, 1980

43

Committee on Income of Estates and Trusts: Tax Section Recommendation No. 1980-7: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE THAT A CHARITABLE REMAINDER TRUST HAVING UNRELATED BUSINESS TAXABLE INCOME SHALL BE EXEMPT FROM INCOME TAX EXCEPT TO THE EXTENT OF ITS UNDISTRIBUTED UNRELATED BUSINESS TAXABLE INCOME FOR EACH YEAR

Journal:

Year:

1980

Language:

english

File:

PDF, 518 KB

english, 1980

44

Committees on Sales, Exchanges and Basis and Corporate Stockholder Relationships: Tax Section Recommendation No. 1980-8: TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE A COMPREHENSIVE SET OF RULES RELATING TO THE BASIS OF PARENT AND SUBSIDIARY STOCK IN CASES WHERE A SUBSIDIARY CORPORATION ACQUIRES OR DISPOSES OF STOCK OF A PARENT CORPORATION, INCLUDING, IN THE CASE OF AN AFFILIATED GROUP, RULES FOR DETERMINING GAIN OR LOSS AND BASIS ADJUSTMENTS UPON DISPOSITION OF THE PARENT STOCK, AND FOR DETERMINING BASIS ADJUSTMENTS UPON DISPOSITION OF THE SUBSIDIARY STOCK, AND IN THE CASE OF A REORGANIZATION, RULES FOR DETERMINING A CONTROLLING CORPORATION'S BASIS FOR STOCK OF A CONTROLLED CORPORATION WHEN STOCK OF THE CONTROLLING CORPORATION IS

Journal:

Year:

1980

Language:

english

File:

PDF, 1.56 MB

english, 1980

45

PROGRAM: SECTION OF TAXATION 1980 ANNUAL MEETING: July 30-August 6, 1980. HILTON HAWAIIAN VILLAGE HONOLULU, HAWAII

Journal:

Year:

1980

Language:

english

File:

PDF, 374 KB

english, 1980

46

REPORT OF THE COMMITTEE ON COURT PROCEDURE

Kenneth W. Gideon

Journal:

Year:

1980

Language:

english

File:

PDF, 302 KB

english, 1980

47

REPORT OF THE COMMITTEE ON DEPRECIATION AND INVESTMENT TAX CREDIT

Journal:

Year:

1980

Language:

english

File:

PDF, 305 KB

english, 1980

48

REPORT OF THE COMMITTEE ON EMPLOYEE BENEFITS

Journal:

Year:

1980

Language:

english

File:

PDF, 399 KB

english, 1980

49

REPORT OF THE COMMITTEE ON REAL ESTATE TAX PROBLEMS

Walter G. Van Dorn

Journal:

Year:

1980

Language:

english

File:

PDF, 508 KB

english, 1980

50

REPORT OF THE COMMITTEE ON SUBCHAPTER S CORPORATIONS

Journal:

Year:

1980

Language:

english

File:

PDF, 313 KB

english, 1980

51

REPORT OF THE SPECIAL COMMITTEE ON SPECIAL INVESTIGATIVE TECHNIQUES

Sherwin P. Simmons

Journal:

Year:

1980

Language:

english

File:

PDF, 310 KB

english, 1980

52

IMPORTANT DEVELOPMENTS DURING THE YEAR

Journal:

Year:

1980

Language:

english

File:

PDF, 38.13 MB

english, 1980

53

Special Committee on Taxation and Price Indexing: Tax Section Recommendation No. 1980-10A: TO AMEND THE INCOME TAX REGULATIONS TO PROVIDE FOR AUTOMATIC COST-OF-LIVING ADJUSTMENTS TO THE LIMITATIONS IMPOSED ON BENEFITS PAYABLE TO THE 25 HIGHEST PAID EMPLOYEES IN THE EVENT OF EARLY TERMINATION OR UNDERFUNDING OF A QUALIFIED DEFINED BENEFIT PENSION OR ANNUITY PLAN

Journal:

Year:

1980

Language:

english

File:

PDF, 397 KB

english, 1980