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Tax Planning Workshop: “Drop & Swap” and “Mixing Bowl” Techniques
By Long Island Press on November 27, 2013
For partners looking to go their separate ways, getting the right assets to the right partners in tax-advantageous ways can be difficult. The use of the “drop and swap” and “mixing bowl” techniques for these purposes can require sophisticated tax planning. This panel will explore the use of these techniques and the audit risk their use may raise.
Mark E. Wilensky, Meltzer Lippe Goldstein & Breitstone LLP, Mineola, NY
Stephen M. Breitstone, Meltzer Lippe Goldstein & Breitstone LLP, Mineola, NY
Louis S. Weller, Stewart Institutional Exchange Services LLC, San Francisco, CA
Donna M. Crisalli, Senior Level Counsel, Income Tax & Accounting, IRS, Washington, DC
Clifford M. Warren, Special Counsel to Associate Chief Counsel, Passthroughs & Special Industries, IRS, Washington, DC
For more information and to register, please click here.
Tax Section Publication
The Supreme Court, Federal Taxation, and the Constitution
The Supreme Court, Federal Taxation, and the Constitution is a comprehensive and illuminating look at the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation.
The author has organized and categorized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. A sampling of the many highlights include:
• A detailed Table of Contents including more than 200 entries that make it easy for readers to find topics and subtopics.
• A full analysis of the 25 Supreme Court cases that ruled a federal tax provision unconstitutional.
• A discussion of the 121 Supreme Court decisions related to the intergovernmental immunity doctrine.
Click here for more information and to order.
ABA Web Store Self-Study CLE
The following Audio CD Packages are available through the ABA Web Store. Self Study CLE Credit is available for some states.
Leases on Tribal Trust Lands: How New BIA Leasing Regulations Affect Tax Policy on Tribal Lands – 8/14/2013
Tax Implications for Same-Sex Couples After the DOMA Decisions – Where Does the Code Go From Here? – 7/31/2013
State and Local Tax Concerns for Closely-Held Businesses– 7/10/2013
An Ethics Challenge: Identifying and Addressing Conflicts of Interest in Tax Controversies – 4/24/2013
Through the Looking Glass (Part III): Opting Out of the OVDI Penalty Structure and Litigating FBAR Penalties – 4/10/2013
FATCA: Insuring Compliance After the Final Regulations – 3/27/2013
Intra-Group Restructings Made Easy – 2/6/2013
Through the Looking Glass (Parts I and II): Opting Out of the OVDI Penalty Structure and Litigating FBAR Penalties – 1/16/2013
$125 Section of Taxation
$150 ABA Members
$125 Young Lawyers
$125 Government / Academic / Non-Profit
$195 All other registrants
$75 Additional registrants (using the same phone line)
FREE Full-time J.D., LL.M., or M.T. Candidates (No CLE/Webcast Only)
Fee includes an mp3 audio recording that is available within one week following the program date.
Earn CLE Credit
The ABA will seek 1.5 hours of General credit in 60- minute states and 1.8 hours of General credit in 50-minute states. The ABA applies for and ordinarily receives CLE credit for ABA live webinars and teleconferences in AL, AK, AR, AZ, CA, CO, DE, GA, GU, HI, IA, IL, IN, KY, LA, MN, MO, MT, NM, NY, NC, ND, OK, OR, SC, TN, TX, UT, VA, VI, VT, WA, WI, and WV.
*The ABA does not seek direct accreditation of live webinars and teleconferences in FL, ID, KS, ME, NE, NH, NJ, OH, PA, RI, and WY. Some states allow attorneys to earn credit through reciprocity or selfsubmission. View accreditation information for your state.
Complete CLE Information