California Tax Lawyer (CLA)

Issue Number

Latest documents

• Message from the Chair
• An Overview of the History of California Residency
• The Office of Tax Appeals Sources an Individual Partner's Distributive Share of Partnership Gain Using Corporate Apportionment and Allocation Rules in the Appeal of Smith
• A Critique of the Cryptic Rules for Taxing Crypto
• Are 1031 Drop & Swap Real Estate Exchanges in Jeopardy in California?
• 2023-2024 Executive and Standing Committee Leaders
• Three Taxation Section Awards Presented at the Annual Tax Conference in Palm Springs in November 2023
• Perfecting the Informal Refund Claim (no Malpractice, Please)
• Committee Quick Points
• Table of Contents

Featured documents

• Helpful Suggestions for Improving Compliance With Information Regarding Beneficiaries Acquiring Property from a Decedent (form 8971) and the Associated Basis Consistency Requirements
• Proposed Guidance Under Internal Revenue Code Sections 901(a), 275(a)(4), and 905(c)
• California Creates New Tax Departments; Limits Roles of Elected Tax Officials
• The Roots and Fruits of Section 6039g
• Ascing for Credit: a Proposal for California to Adopt the Federal Alternative Simplified Credit
• Irs Rank and Church Tax Inquiries: an Analysis of Proposed Treasury Regulations Under Internal Revenue Code Section 7611
• Beating Taxes When Selling Your Business: What Benjamin Franklin Didn't Know Can Help You
• New Bill Clarifies California Tax Agency Administration
• Bar Business Taxation Section Overview
• Bar Business Taxation Section Overview