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

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

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

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

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

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

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

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

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

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