Section Newsletters

Articles From Thomas F. Arends

Estate tax issues By Thomas F. Arends Federal Taxation, October 2010 The debate surrounding the estate tax centers on the amount of the exemption and the rate. As to the particular exemption levels and the tax rate, the ISBA's Federal Taxation Section supports a permanent exemption level of at least $3.5 million, provided it is indexed for inflation. The Section does not support any rate in excess of 45 percent.
Individual income tax update: Legislation, cases and rulings By Thomas F. Arends & Philip D. Speicher Federal Taxation, July 2009 The following outline is a summary of recent tax legislation and select cases and rulings presented by the Federal Taxation Section Council at its annual Law Ed Program, the 2009 Federal Tax Conference. The materials focus on income tax issues for individuals and sole proprietors. Also included is a summary of the newly enacted American Recovery and Reinvestment Act of 2009.  
Individual income tax update By Thomas F. Arends Federal Taxation, May 2008 The following is a summary of materials presented at the Federal Taxation Section’s 2007/2008 Federal Tax Conference in Chicago and Springfield with respect to recent developments in individual income taxation.
Internal Revenue Service liaison update By Thomas F. Arends Federal Taxation, March 2007 The editorial staff of the Newsletter would like to inform members of the Section that Mr. Thomas Arends of the Council currently serves as liaison for the Section to the Internal Revenue Service.
Internal Revenue Service Liaison Update By Thomas F. Arends Federal Taxation, September 2006 The editorial staff of the Newsletter would like to inform members of the Section that Mr. Thomas Arends of the Council currently serves as liaison for the Section to the Internal Revenue Service.
Tax Increase Prevention and Reconciliation Act of 2005: Summary of individual income tax provisions By Thomas F. Arends Federal Taxation, September 2006 On May 17, 2006, President Bush signed into law H.R. 4297, the Tax Increase Prevention and Reconciliation Act of 2005.
Message from the Chair By Thomas F. Arends Federal Taxation, June 2006 As Chair of the Federal Taxation Section Council for past term, I would like to thank all of the members of the Council for their participation in Council activities and assistance in meeting our goals for the year.
Internal Revenue Service Liaison Update By Thomas F. Arends Federal Taxation, March 2006 IRS Announcement on Tax Lien Filings and Releases: The editorial staff of the newsletter would like to inform members of the Federal Taxation Section that Mr. Thomas Arends of the Section Council currently serves as liaison for the Section to the Internal Revenue Service.
Amendments to Internal Revenue Code Section 5291 By Thomas F. Arends Federal Taxation, August 2005 Internal Revenue Code Section 529 provides for a tax exemption for qualified tuition programs as well as tax-free treatment on distributions from such plans to eligible, qualified beneficiaries.
A message from the Chair By Thomas F. Arends & Richard M. Colombik Federal Taxation, August 2005 (Notice to librarians: The following issues were published in Volume 51 of this newsletter during the fiscal year ending June 30, 2005: September No. 1; December, No. 2; March, No. 3; May, No. 4.)
IRS liaison update By Thomas F. Arends Federal Taxation, May 2005 The editorial staff of the Newsletter would like to inform members of the Federal Taxation Section that Mr. Thomas Arends and Mr. William Gasa of the Section Council currently serve as liaisons for the Section to the Internal Revenue Service.
IRS liaison update By Thomas F. Arends & Richard M. Colombik Federal Taxation, June 2004 As we have addressed in previous editions of the newsletter, the Federal Taxation Section Council has been active in various liaison conferences with representatives from the Internal Revenue Service. Mr. Thomas Arends and Mr. William Gasa of the Section Council currently serve as liaisons for the Section to the Internal Revenue Service.
Tax administration and procedure update By Thomas F. Arends & Richard M. Colombik Federal Taxation, May 2004 The editorial staff of the newsletter would like to inform members of the Federal Taxation Section that Mr. Thomas Arends and Mr. William Gasa of the Section Council currently serve as liaisons for the Section to the Internal Revenue Service.
Tax administration and procedure update By Thomas F. Arends & Richard M. Colombik Federal Taxation, March 2004 The editorial staff of the newsletter would like to inform members of the Federal Taxation Section that Mr. Thomas Arends and Mr. William Gasa of the Section Council currently serve as liaisons for the Section to the Internal Revenue Service.
Tax administration and procedure update By Thomas F. Arends & Richard M. Colombik Federal Taxation, February 2004 The editorial staff of the newsletter would like to inform members of the Federal Taxation Section that Mr. Thomas Arends and Mr. William Gasa of the Section Council currently serve as liaisons for the Section to the Internal Revenue Service.
Individual income tax update: Highlights of The Jobs and Growth Tax Relief Reconciliation Act of 2003 By Thomas F. Arends Federal Taxation, June 2003 Introduction: On May 28, 2003, President Bush signed into law The Jobs and Growth Tax Relief Reconciliation Act of 2003
Tax administration and procedure update By Thomas F. Arends Federal Taxation, January 2003 The following update contains selected information provided by the IRS Small Business/Self-Employed Taxpayer Education and Communication Group which periodically issues various news releases on IRS rulings, highlights on proposed regulations on tax procedure, and other tax administration announcements that may be relevant to the practitioner community.
Individual income tax update: Legislative developments and selected IRS rulings By Thomas F. Arends Federal Taxation, November 2002 Introduction: The following update is a summary of recent legislative developments and selected IRS rulings in the individual income tax area that was set forth in the Federal Taxation Section's 2002 Federal Tax Conference recently held in Chicago and Bloomington, Illinois.
Tax procedure update By Thomas F. Arends Federal Taxation, November 2002 Introduction: The following update is a summary of selected topics on IRS tax collection procedure and representation issues presented and discussed at the Federal Taxation Section's Federal Tax Conference recently held in Chicago and Bloomington, Illinois.
Individual income tax updates: IRS issues new guidance for innocent spouse relief By Thomas F. Arends Federal Taxation, April 1999 The Internal Revenue Service has issued new interim guidance for taxpayers seeking equitable relief under the innocent spouse provisions enacted under new Internal Revenue Code section 6015 of the IRS Restructuring and Reform Act of 1998 ('98 Act).

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