No. 34, January 2025

Index

• Inside This Issue
• Table of Contents
• 2024-2025 California Lawyers Association Tax Section Executive Committee
• Message from the Chair
• Editors' Note: a New Way Forward
• 2025 Annual Award Winners
• Minutes from the 2025 Meeting of Eagle Lodge West
• By the Tax Section Members
• Government Contributions to Capital May Still Qualify for Exclusion from State Income Tax
• Managing Ftb Audits of International Taxpayers
• Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
• Local Tax Sharing Agreements: a Constitutional Critique
• High Liability
• California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
• Ctl Prize for Excellence in Writing
• From the Chief Counsels