Newsletter

2015

SUMMER (Volume 18, Number 2)

  • Federal and Oregon Income Tax Planning for Trusts
  • Income Tax Issues Impacting Oregon's Medical Marijuana Businesses
  • Taxation in Popular Culture: The Blues Brothers
  • Larry J. Brant Wins Award of Merit
  • New Tax Lawyer Committee Nominations
  • Tax Section Executive Committee Nominations
  • Future Events

SPRING (Volume 18, Number 1)

  • When Is An Esop Appropriate?
  • Misinterpretations of ORS 305.217 Are Resulting in Taxpayers Losing Valid Deductions for Amounts Paid to Service Providers
  • If You're Late, You Can't Return! Discharge of Tax From Late Return in Doubt
  • Portland Luncheon Series
  • Future Events

2014

FALL (Volume 17, Number 3)

  • IRS Notice IR-2014-73: New FBAR Relief for Residents and Non-Residents.
  • Avoiding Penalties Under The Affordable Care Act.
  • Taxation in Popular Culture: National Treasure Franchise.
  • IRS Application For Smaller 501(C)(3) Nonprofits Made Easier.
  • New Tax Lawyer Committee.
  • Mark A. Golding Wins Award of Merit.
  • Future Events.

SUMMER (Volume 17, Number 2)

  • Regulations Meet the Real World: The Net Investment Income Tax Sees Its First Filing Season (and Not Without Plenty of Challenges)
  • Circular 230 Changes
  • IRS Application of United States vs. Windsor to Section 401 Retirement Plans
  • Challenging the Motive of an IRS Summons – US v. Clarke
  • Inherited IRAs Are Not Protected from Creditor Claims – Clark v. Rameker

SPRING (Volume 17, Number 1)

  • How Oregon Taxes Its Visiting Workforce
  • Citizens United and Its Aftermath: A 501(c)(4) Quagmire
  • New Tax Lawyer Commitee (NTLC)
  • Seeking Nominations For The Award of Merit
  • Save the Date for 14th Annual Oregon Tax Institute
  • 2014 Oregon Tax Institute

2013

FALL (Volume 16, Number 3)

  • 2013 Oregon Legislative Sessions: Tax Law Developments 
  • The Honorable Henry C. Breithaupt Wins Oregon State Bar Taxation Section Award of Merit
  • Credits Against the Oregon Corporate Minimum Tax Under Con-way, Inc. & Affiliates v. Department of Revenue - Oregon Supreme Court Update 
  • Taxation Section Mentor Program End of Year Celebration
  • IRS and DOL Adopt "Place of Celebration" Marriage Rule for Retirement Plans
  • Taxation in Popular Culture: Pursuit of Happyness

SPRING (Volume 16, Number 2)

  • Paying the Cost of Certainty: ORS 316.032(2)
  • US Tax Implications of Real Property Investments by Non-US Investors
  • IRS Considers Guidance and Seeks Comments on Property Simultaneously Held for Sale or Lease ("Dual-Use Property")
  • Does the Apportionment Election Under the Multistate Tax Compact Survive State Law to the Contrary?
  • Save the Date: Oregon Tax Institute

WINTER (Volume 16, Number 1)

  • Left Coast Economic Nexus
  • Attorney Fees in the Oregon Tax Court
  • John H. Draneas Wins Oregon State Taxation Section Award of Merit
  • Treasury Proposes Necessary and Long-Awaited Amendments to Circular 230 — Written Advice Disclaimers May Be a Thing of the Past
  • Credits Against the Oregon Corporate Minimum Tax Under Con-Way, Inc. & Affiliates v. Department of Revenue

2012

FALL (Volume 15, Number 2)

  • Navigating the New BETC Landscape
  • The Oregon Tax Court Examines P.L. 86-272 in the Ann Sacks Decision
  • Recent FBAR Developments: New FBAR Penalty Relief for Nonresident US Taxpayers (IR-2012-65) and Voluntary Disclosure Program Extended
  • Mid-Valley Tax Forum Luncheon Series
  • 2013 Oregon State Bar Taxation Section Luncheon Series
  • Portland Tax Forum Breakfast Series
  • Dan Eller - 2012 Mentor of the Year

SPRING (Volume 15, Number 1)

  • Hot Spots in US-Canada Tax Planning
  • Upcoming Tax Section Events
  • Fiduciary and Transferee Liability for a Decedent's Taxes
  • The Effects of AT&T v. Oregon Department of Revenue
  • Unrelated Business Income Tax: A Primer
  • 12th Annual Tax Institute

2011

FALL (Volume 14, Number 3)

  • Oregon Taxation of the Sale of LLC Interests 
  • Facilitating Fraud:  The Perils of Cooperating with a Tax Avoidance Scheme 
  • Oregon Businesses Benefit from Income Tax Reconnect
  • (Personal) Goodwill Hunting:  Why it Pays To Re-read Martin Ice Cream Co.
  • The Tax Lawyer Can Help Ease the Impact of the Estate Tax Burden After the Death of Business Owner

SPRING (Volume 14, Number 1)

  • S Corporation Inadvertent Terminations
  • Welcome to Washington: Expanded Nexus in an Age of Fiscal Uncertainty
  • Taxation of Oregonians Living and Working Abroad
  • The Husband and Wife Qualified Joint Venture Filing Option: Proper Social Security and Medicare Crediting and Simplified Tax Reporting
  • The IRS Offshore Voluntary Disclosure Initiative: The IRS Serves Up an Additional (Final?) Round of FBAR Relief

 

2010

WINTER (Volume 13, Number 1)

  • State of the State’s Settlement Offer Program
  • New Income Tax Increases
  • Senate Bill 880: Oregon’s Tax Amnesty Program
  • Governor Vetoes Cuts to BETC
  • Unemployment Taxes and Independent Contractor Status under ORS 670.600
  • Life in Oregon After Presumptively Retroactive Rules -- Senate Bill 498 (2009)

FALL (Volume 13, Number 3)

  • Discharging and Releasing Real and Personal Property from Tax Liens
  • Jeffrey Wong Wins Mentor of the Year Award
  • Expatriating Under the HEART Act: It’s Hard to Say Goodbye
  • City of Portland Business License and Multnomah County Income Tax - An Overview
  • Strange Bedfellows: For-Profit/ Non-Profit Partnerships
  • Upcoming Event Calendar

SPRING (Volume 13, Number 2)

  • S Corporation LLCs – Sometimes a Great Notion
  • A Sad Reminder About Responsible Person Liability
  • Taxation of Business Owned Life Insurance: The Trap is Set
  • New Washington Law Imposes Sales Tax on Digital Goods
  • Correction: New Top Marginal Personal Income Tax Rates

2009

WINTER (Volume 12, Number 1)

  • New §1031 Safe Harbor for “Dwelling Units”
  • Failures of IRC §1031
  • Your Clients’ Foreign Connections: a Primer on the FBAR Filing Obligations
  • Corporate Cash Payments to Directors Are Not Subject to Unemployment Taxation

SUMMER (Volume 12, Number 2)

  • “Hit the Road, Jack—And Don’t You Pay [Oregon] Tax No More?”
  • IRS Offers in Compromise
  • Employment Taxes and Disregarded Entities after January 1, 2009
  • Oregon Department of Revenue Adopts New “Costs of Performance” Standard
  • Message From the Chair 11 Upcoming Events Calendar

2008

FALL (Volume 11, Number 2)

  • Oregon Adopts Its Own Version of FIRPTA
  • Pro Bono Opportunities for Tax Attorneys
  • What You Should Know About Property Taxes in Oregon
  • Oregon Department of Revenue Adopts “Economic Presence” Standard for Determining Nexus

SPRING (Volume 11, Number 1)

  • The Oregon Business Energy Tax Credit
  • Tax Aspects of Marriage and Divorce; Similarities and Contrasts With Domestic Partnerships
  • Ten Things Every Tax Lawyer Should Know About Tax Liens

2007

FALL (Volume 10, Number 3)

  • The Oregon Residential Energy Tax Credit Program
  • The Oregon Department of Revenue Pushes Nexus Arguments in Attempt to Bring More “Out-of-State” Taxpayers into Oregon
  • Select Tax Legislative Highlights

SUMMER (Volume 10, Number 2)

  • Use of Profits-Only Interests as Compensation Arrangement for LLCs
  • Global Tax Advisors Need To Understand New Rules Governing U.S. GAAP Accounting for Uncertain Income Tax Positions
  • Oregon Credits – Contributions to a Trust for Cultural Development

SPRING (Volume 10, Number 1)

  • Lawyer Liability for Assisting in Breach of Fiduciary Duty: Privilege or Peril?
  • Famous Foolish Blunders – Ignoring the Evolution of Circular 230
  • The Gauntlet of Withholding on Nonresident Alien Beneficiaries of Estates and Trusts

2006

WINTER (Volume 9, Number 2)

  • New Rules Governing Oregon Taxation of Nonresident Income
  • Unrelated Business Taxable Income
  • Washington’sNew Apportionment for Service Based Business
  • Community Property: Reporting Election Available For a Husband and Wife Qualified Business Entity

SPRING (Volume 9, Number 1)

  • Changing the Rules on Independent Contractors
  • Taxation Section Listserv
  • 2006TaxPrimer

2005

SPRING (Volume 8, Number 1)

  • Property Tax Exemptions in Oregon: Slips and Tips
  • Public Law 86-272: A Primer—Part 2
  • News From the Oregon Tax Court
  • Tax Humor

SUMMER (Volume 8, Number 2)

  • Treasury Department Circular 230 and Final Regulations
  • 2005 Tax Legislation Highlights
  • Tax Humor

2004

FALL (Volume 7, Number 3)

  • Domestic Asset Protection Trusts
  • Tax Tip for 2004 Oregon 529 College Savings Network
  • Tax Humor
  • Public Law 86-272: A Primer — Part 1
  • Upcoming Tax Meetings

SUMMER (Volume 7, Number 2)

  • What You Need to Know About Mediation, but Won’t Learn Anyplace Else
  • Oregon Uniform Trust Code
  • News From the Oregon Tax Court
  • Legislation to Be Submitted by OSB Tax Section in 2005
  • 39% Oregon Inheritance Tax Rate?
  • Upcoming Tax Meetings

SPRING (Volume 7, Number 1)

  • Multnomah County and Portland City Business Taxes
  • News from the IRS
  • Study of the Uniform Trust Code
  • Tax Humor
  • Upcoming Tax Meetings

2003

SUMMER (Volume 6, Number 2)

  • IRS Issues Tenancy-in-Common Guidance for Like- Kind Exchange
  • Understanding Washington’s Business and Occupation Tax
  • Taxing Humor
  • Upcoming Tax Meetings

SPRING (Volume 6, Number 1)

  • Application of “Passive Loss” Restrictions
  • Proposed Amendments to Tax Section Bylaws
  • News from the Oregon Tax Court
  • Message from the President
  • Oregon Pickup Inheritance Tax
  • Upcoming Tax Meetings
  • Taxing Humor

2002

DECEMEBER (Volume 5, Number4)

  • The IRS Reorganization: An Agency in Crisis
  • 9-1-1: Taxpayer Calling the National Taxpayer Advocate
  • Ethics in Handling Information in Tax Audits
  • The Inheritance Tax Debacle continues....
  • Upcoming Tax Meetings
  •  Legislative Update 8 Taxing Humor

SEPTEMBER (Volume 5, Number 3)

  • McLane and Fisher v. Dept. of Revenue and the Aftermath
  • "Pick Up Tax" Pitfalls
  • Tax and Estate Planning Considera- tions for Cohabiting Couples
  • Tax Court Update
  • Taxing Humor
  • Upcoming Tax Meetings
  • From the Editor

JUNE (Volume 5, Number 1)

  • Oregon’s Independent Contractor Statutes: Time for Change
  • 2002 Oregon Tax Institute
  • Legislative Update
  • Upcoming Tax Meetings
  • From the Editor

FEBRRUARY (Volume 5, Number 1)

  • Insights from Oregon's Newest Tax Court Judge, Henry C. Breithaupt
  • From the Editor
  • President's Message
  • Tax Humor
  • Taxation Legal Research on the Web
  • Tax Ethics: Tax Shelters and Practitioner Tax Shelter Opinions
  • Upcoming Tax Meetings