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41 ABA Tax Times [i] (2022)

handle is hein.journals/newsqtrly41 and id is 1 raw text is: CONTENTS FROM THE CHAIR Fire Is the Test of Gold......................................... 1 PEOPLE IN TAX Interview w ith Jacob Puhl..................................... 6 PRACTICE POINT A Primer on Charitable Trusts (Part II)..................... 9 AT COURT The IRS's Procedural Battles in Micro-Captive Litigation ........................................................ . . 1 5 PRO BONO MATTERS A Sit-Down with Andrew VanSingel...................... 24 YOUNG LAWYERS CORNER Revisiting the 100-Year-Old Debate on the Preferential Treatment of Capital Gains .................................. 29 The Build Back Better Energy Tax Provisions ...... 37 IN REMEMBRANCE Remembering Doug Kahn .................................. 40 SPECIAL FEATURES Tax Section Creates Fellowship and Fund to Advance Diversity and Inclusion....................................... 45 Tax Section Highlights from National Hispanic Heritage M onth ........................................................... . . 4 6 TAX BITS U nallow able ..................................................... 49 IN THE STACKS Tax Section Publishes The Supreme Court, Federal and State Taxation, and the Constitution .................... 50 SECTION NEWS & ANNOUNCEMENTS ................. 52 * Midyear Tax Meeting Goes Virtual, Features William Gale and Loretta Collins Argrett * End of Tax Connect and Next Steps for Committee Communication Government Submissions Boxscore Accepting Nominations for the 2022 Janet Spragens Pro Bono Award * Call for Applications: Diversity and Inclusion Scholarships to Virtual 2022 Midyear Tax Meeting Get Social Each One, Reach One Virtual 2021 Fall Tax Meeting Materials Now Available The Tax Lawyer-Fall 2021 Issue Now Available The Practical Tax Lawyer-November 2021 Issue Now Available * Support the Section's Public Service Efforts with a Contribution to the TAPS Endowment * Get Involved in ATT SECTION EVENTS & PROMOTIONS Section Meeting & CLE Calendar.......................... 59 Section CLE Products ......................................... 59 Sponsorship Opportunities .................................. 60 SPONSORSHIP ACKNOWLEDGEMENTS Virtual 2021 Fall Tax Meeting............................. 61 Virtual 32nd Annual Philadelphia Tax Conference ..... 62 Thomson Reuters I Publishing Sponsor ................ 63 Published in ABA Tax Times, January 2022. © 2022 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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