2017

SPRING (Volume 20, Number 1)

2016

FALL: Volume 19, Number 3
WINTER (Volume 19, Number 1)

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 Institut

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)