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36 ABA Tax Times [i] (2016-2017)

handle is hein.journals/newsqtrly36 and id is 1 raw text is: 









CONTENTS


FROM   THE  CHAIR
Boston Meeting Successes, and More  to Come ......... 1

PEOPLE   IN TAX
Interview with Anne-Marie Rabago....................... 6

AT COURT
Implications of Bitcoin Not Being Actual Currency: The
Espinoza Case ...................................................  12

PRACTICE   POINTS
Are Insurance Bad Faith Recoveries Taxable?...... 22
Recent Developments  Affecting Qualified and
Nonqualified Deferred Compensation, Part II: The New
Department  of Labor Fiduciary Rule .................... 28

OPINION   POINT
Time to Change the Casualty Loss Deduction ........... 34

PRO  BONO   MATTERS
Getting to Know the Commonwealth   Formerly Known
as Taxachusetts.............................................   41

PATHS  IN TAX
C. David Anderson on Stress in Tax Practice.............45

IN THE  STACKS
Taxation of Entertainers, Athletes, and Artists........... 49
Call for Book Review s......................................... 51

YOUNG   LAWYERS CORNER
Attending an ABA Tax Section Meeting as a Young
Law yer.......................................................... . .   5 2


TAX  BITS
Election Fever Reruns .........................................  54

SECTION   NEWS...................................................55
Government  Submissions  Boxscore
Section Testimony Before the U.S. House of
Representatives Committee on Small Business

ANNOUNCEM     ENTS........................................... 59
Accepting Nominations for the 2017 Nolan Fellowships
Accepting Nominations for the 2017 Janet Spragens Pro
Bono  Award
Choose  the TAPS Endowment  for Your Year-End Giving
The Tax Lawyer, State & Local Tax Edition - Summer
2016  Issue Is Now Available
The Practical Tax Lawyer - Fall 2016 Issue Is Now
Available
Get Involved in ATT

SECTION   EVENTS   & PROMOTIONS
Section Meeting & CLE Calendar.......................... 62
Section CLE Products .........................................  64
Sponsorship Opportunities .................................. 65
Featured Publication..............................................66
TaxlQ .............................................................. . .  6 7

SPONSORSHIP ACKNOWLEDGEMENTS
2016  Joint Fall CLE Meeting Sponsors ................. 68
Thomson  Reuters  I Publishing Sponsor ................ 69


  Published in ABA Tax Times, November 2016. © 2016 by the American Bar Association. Reproduced with permission. All rights reserved. This information or any portion thereof may not be
copied or disseminated in any form or by any means or stored in an electronic database or retrieval system without the express written consent of the American Bar Association. ISSN 2381-5868.

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