Washington Trip Papers 2010

1. Proposed Revisions To Treasury Regulation § 1.863-1(d)), by Chiodini, Steven and McGlamery, Nancy E.

2. The Modernization Of P.l. 86-272: State Tax Nexus Fifty Years Later, by Gustafson,Tim

3. Temporary Regulations Under I.r.c. § 6501(E)(1)(A) and 6229(C)(2): Revisiting Omissions From Gross Income, by Horwitz, Robert and Hopley, Courtney

4. Suggested Procedure For Filing and Perfecting Protective Claims Under Treasury Regulations §20.2053-1, by Klomparens, Robin L. and Tiberini, Kelly Fernald

5. Proposed Guidance Under Treasury Regulation Section 1.509(a)-4 , by Powell, Mark E. and Ross, Andrea Kushner

6. Section 4941’s Self-dealing Traps For Tenants-in-common In Real Property: Easy Solutions To Complex Problems, by Leonard, Dennis I.

7. Treatment Of The Discharge Of Indebtedness Under The Unrelated Business Taxable Income Rules , by Lion, Ofer

8. Proposed Guidance On FBARs & Foreign Persons, by Martin, Patrick W.

9. Modernizing and Rationalizing Depreciation, by Nellen, Annette and Jaben, Chad

10. Proposed Changes To Tax Court Rules Regarding Administrative Record In Collection Due Process Cases, by Rowland, Woodford G.

11. Comments and Information Provided by Practitioners For The U.S. Tax Court, by Sanders, Michael R.E.

12. Proposed Amendment of Internal Revenue Code Section 6425 To Provide Owners of Pass-through Entities With Quick Refunds of Overpayment of Estimated Income Tax, by Simon, Stuart A.

13. The Application of Section 482 Transfer Pricing Principles To Financial Transactions, Including Guarantees and Credit Support Arrangements, by Walker, Steven L.

14. Proposed Guidance Under Code Section 108(c)(3), by Weg, Geoffrey A. and Giordano-Lascari, Thomas