No. 33-1, January 2024
Index
- Table of Contents
- Message from the Chair
- 2023-2024 Executive and Standing Committee Leaders
- Three Taxation Section Awards Presented at the Annual Tax Conference in Palm Springs in November 2023
- A Critique of the Cryptic Rules for Taxing Crypto
- Perfecting the Informal Refund Claim (no Malpractice, Please)
- Are 1031 Drop & Swap Real Estate Exchanges in Jeopardy in California?
- 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
- Committee Quick Points