California Tax Lawyer (CLA)

Issue Number

Latest documents

• Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
• 2025 Annual Award Winners
• California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
• Local Tax Sharing Agreements: a Constitutional Critique
• Inside This Issue
• 2024-2025 California Lawyers Association Tax Section Executive Committee
• High Liability
• Message from the Chair
• Managing Ftb Audits of International Taxpayers
• Ctl Prize for Excellence in Writing

Featured documents

• Suggestions for Improved Transparency and Accountability of California Taxes via Improved Tax and Budget Literacy
• Visiting the Committees
• Minutes from the 2014 Meeting of Eagle Lodge West, April 25-26, 2014
• Internal Revenue Code Sections Dealing With International Disclosure Compliance Should Be Amended to Allow for a Consistent Reasonable Cause Exception, a Consistent Maximum Penalty Amount, and to Require Notice Be Sent to the Taxpayers' Last Known Address
• Constructive Receipt Tax Rules Every Lawyer Should Know
• Message from the Chair
• A Request for Guidance and Relief from the Timely Reporting Requirement of Section 1.482-1(a)(3) of the Internal Revenue Regulations
• Visiting the Committees
• Guidance Needed Regarding Federal Estate Taxation of Exchange Traded Funds Owned by Nonresident Aliens
• Visiting the Committees