No. 30-1, March 2021

Index

• Masthead
• Contents
• Message from the Chair
• Request for Guidance Regarding Making Proper S Corporation Consents of Form 2553, Election by a Small Business Corporation
• Bringing Back the Buffer: a Proposal to Amend Crtc Section 18604(a) to Provide a Seven-month Filing Extension to Corporate Taxpayers
• Tax Treatment of Undocumented Immigrants in California
• Modification of California Unemployment Insurance Code Section 1755(a) to Provide a Minimum Holding Period for Surrender of Property Subject to Levy from Financial Institutions
• 2020 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
• Tax Bar Business
• Visiting the Committees
• Taxation Section 2020-2021 Leadership Directory