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Washington Trip Papers 2009


1. Validating The Invalid: Why Internal Revenue Code Section 6226(H) Should Be Amended, by Abkin.Wendy and Logghe, Travis

2. Proposed Revisions To IRC Section 409a and/or Applicable Treasury Regulations Regarding Issues Impacting The Entertainment Industry, by Aspinwall, Marla J. , Gove, Steven C., Arao, John

3. Proposal To Provide Consistent Principal And Income Tracing Rules For Charitable Payments By Non Charitable Trusts, by Denham, Robert

4. Partners’ Amounts At Risk For Partnership Debt: The Need For The Treasury To Revisit Section 465 Regulations And The Light Shed By Section 752, by Fricano, Jason P.

5. A Case for Bifurcating Payments to Avoid Taxes on Prohibited Benefits under IRC Section 4967, by Giordano-Lascari, Thomas M. , Rose,Valensi, Choi, William C.

6. Proposed Guidance Under Code Section 7874(C)(2)(B), by Kelly, Bryan

7. Qualified Amended Returns: Expanding The Safe Harbor, by Milikowsky,John D. and Hurwitz, Stuart M.

8. Proposal To Adopt A Recurring Item Standard For The Deduction Of Liabilities Owed To Foreign Persons Under Section 267(A)(3)(B), by Quealy, William H., Jr. and Melnyk, Diana

9. Relief From Section 508(A) And (B) Notice Requirement For Charities With Change In Form Or Place But No Change In Activities, by Rosen, Barbara A. and Sternal, Patrick B.

10. Making Calendar Call A Tool For Pretrial Case Management, by Taggart, William E., Jr.

11. New Administrative Procedures Affecting Section 6015(F) Innocent Spouse Claimants:a Safety Valve To Protect The Rights Of Claimants In The Event The Tax Court’s Holding In Porter V. Commissioner Is Overruled, by Taylor, A. Lavar

 

     





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