California Tax Lawyer (CLA)
- Suggestions for Improved Transparency and Accountability of California Taxes via Improved Tax and Budget Literacy
- Tax Business Taxation Section Overview
- Constructive Receipt Tax Rules Every Lawyer Should Know
- An Inquiry Into the Factors Aiding Clemency for Foreign Corporations Requesting Protective Tax Return Filing Deadline Waivers
- 2023-2024 Executive and Standing Committee Leaders
- Visiting the Committees
- 2017 Sacramento Delegation
- Contents
- Updating California's Other State Tax Credit Laws to Account for New Pass-through Entity Tax Regimes Recently Enacted in Other States in Response to the Tax Cuts and Jobs Act of 2017
- Message from the Chair
- The Section 199a Deduction: Concepts & Examples
- A Proposal for First-time Abatement of Timeliness Penalties,
- Reforming California's Sales Factor Sourcing Rule for Sales of Tangible Personal Property to the U.s. Government in the Wake of the Covid-19 Pandemic
- Helpful Suggestions for Improving Compliance With Information Regarding Beneficiaries Acquiring Property from a Decedent (form 8971) and the Associated Basis Consistency Requirements
- Contents
- Request for Guidance Regarding the Relevancy Requirement of the Check-the-box Regulations
- Tax Bar Business Taxation Section Overview
- Masthead
- U.s. Tax Reform: International Provisions
- Tax Treatment of Undocumented Immigrants in California
- Masthead
- Amendment of Internal Code Section 152(e) in Order to Better Reflect Taxpayer Reality and Ensure Taxpayer Saftey
- Are Corporate Investors Doing Business in California if They Invest in California Llcs? a Look at Swart
- Toast to Women in Tax
- Visiting the Committees
- Bar Business Taxation Section Overview
- Message from the Chair
- 2021 Washington D.c. Delegation
- Taxation Section 2017-2018 Leadership Directory
- Gap Between Tax and Sanctions Law Blocks Lifesaving Aid
- Contents
- Irs Rank and Church Tax Inquiries: an Analysis of Proposed Treasury Regulations Under Internal Revenue Code Section 7611
- 2018 Toast to Women in Tax
- Bar Business Taxation Section Overview
- Are 1031 Drop & Swap Real Estate Exchanges in Jeopardy in California?
- A Proposal Regarding the California Taxation of Non-california Resident Trusts and Their Beneficiaries
- Contents
- 2018-2019 California Taxation Editorial Board
- Valerie Dickerson Honored With the 2017 Benjamin F. Miller Award
- Making Z Connection: Changes the Internal Revenue Service Should Implement to Reach Generation Z
- Masthead
- Proposal to Amend Treasury Regulation Section 301.6303-1 to Conform to Internal Revenue Code Section 6303 and Relevant Court Decisions
- Two Easy Fixes That Could Expand Eligibility for § 6015 Relief from Joint & Several Liability (even While Retaining Current Rigorous Qualification Vetting)
- 2018-2019 Executive Committee of the Real Property Law Section
- Masthead
- Message from the Immediate Past Chair
- Accounting for the Reserve for Depreciation: Estates and Trusts
- Editor's Note
- Masthead
- 2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference Report
- Advisors and Liaisons
- Visiting the Committees
- In Further Defense of the "rushmore Approach" to Account for Intangible Property in Real Property Assessments
- Visiting the Committees
- Taxation Section 2017 — 2018 Leadership Directory
- Bad Moon Rising? Proposed Section 2704 Regulations
- Order Out of Chaos ̶ making [half Of] California's Trust Taxation System Work
- Executive Committee
- Proposed Guidance Under Internal Revenue Code Sections 901(a), 275(a)(4), and 905(c)
- Clean Break: Terminating Agency Relationship With Key Corporation
- Message from the Chair
- California Tax Lawyer Style Manual
- Ascing for Credit: a Proposal for California to Adopt the Federal Alternative Simplified Credit
- Masthead
- Contents
- A Critique of the Cryptic Rules for Taxing Crypto
- Separation of the Sections from the State Bar
- 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
- Bar Business Taxation Section Overview
- Taxation Section 2016-2017 Leadership Directory
- 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference Sponsor Guide
- Message from the Chair
- 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
- V. Judson Klein Award Acceptance Speech
- Taxation Section 2015-2016 Leadership Directory
- Message from the Chair
- 2023 Dc Delegation and Supreme Court Bar Swearing-in Ceremony
- Message from the Chair
- Thank You 2022-2023 Section Leaders
- Key U.s. Tax Considerations for Eb-5 (and Other) Visa Applicants
- California's Per Partner Penalty: a Proposal for Reform to Encourage Compliance but Not Unfairly Punish
- Message from the Chair
- Using and Abusing Charitable Llcs
- 2019-2020 Executive Committee of the Taxation Section
- Availability of the Welfare and Other Property Tax Exemptions in Real Property Leasing Transactions
- Toast to Women in Tax
- Taxation Section 2019-2020 Leadership Directory
- Standing Committees
- Message from the Chair
- Table of Contents
- A Cultural Compulsion to Share All Gives Way to a Passion for Confidentiality and Non-disclosure in Tax Matters Section 7525 Federally Authorized Practitioner Privilege and the Work-product Doctrine in Today's World
- Cryptocurrency Tax Update: Irs Offers New Cryptic Guidance
- 2016 Sacramento Delegation
- Taxation Section 2019-2020 Leadership Directory
- Tax Business
- Clarifying Subpart F and Pfic Income Inclusion Upon Renunciation of U.s. Citizenship (irc §§ 877a(g), 951, 965, 1291)
- Table of Contents
- Bar Business
- Contents
- Taxation Section 2018-2019 Leadership Directory
- Visiting the Committees
- Bar Business Taxation Section Overview
- Masthead
- Improved Guidance for Nonprofit Organizations Utilizing New Markets Tax Credits to Better Serve Low-income Communities
- When Should a Trust Be Subject to State Income Tax in California?
- Joanne M. Garvey Award Acceptance Remarks
- Masthead
- Proposal to Permit Liability Netting for Partnerships Subject to Involuntary Conversion
- Dual-purpose Communications Should Not Be Treated as Dueling Purposes
- Message from the California Real Property Journal Editor-in-chief
- Contents
- V. Judson Klein Award
- California's Cap-and-trade Bill Enhances Existing Tax Incentive
- Message from the Chair
- Form W-9 or W-8ben? the Proper Classification of a Dual Resident Taxpayer for Purposes of Documenting Status With a Foreign Financial Institution Under the Foreign Account Tax Compliance Act
- Masthead
- Proposal to Provide for Automatic Conformity to Federal Legislative Changes to Income Tax Accounting Methods
- Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-year Statute of Limitations by Unilateral Action of the California Franchise Tax Board
- Ben Miller Award
- Masthead
- California Source Net Operating Losses:
- Local Tax Sharing Agreements: a Constitutional Critique
- Taxation Section 2014-2015 Leadership Directory
- Information Letter Notice 2013-0036 and Why California's Anti-deficiency Statues Convert Recourse Debt to Nonrecourse Debt
- Table of Contents
- Bar Business
- Between a Rock and a Hard Fork: the Tax Implications of Cryptocurrency
- Bar Business Taxation Section Overview
- Visiting the Committees
- Masthead
- Tax Business
- Tax Lawyers Be Aware of New Ethical Rules Governing Law Practice in California
- Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
- Taxation Section 2015-2016 Leadership Directory
- Achieving Consistency: Unifying the Change in Ownership and Change in Control Filing Deadline for Decedents' Estates and Trusts
- Visiting the Committees
- Message from the Chair
- Ethical Issues in Advertising for Tax Attorneys
- V. Judson Klein Award
- Pro Bono
- Contents
- Taxation Section 2015-2016 Leadership Directory
- Masthead
- Taxation Section 2019-2020 Leadership Directory
- Government Contributions to Capital May Still Qualify for Exclusion from State Income Tax
- Contents
- Contents
- Comments and Proposed Guidance on the Irs' Revocation or Denial of Passport in Case of Certain Unpaid Taxes Under Internal Revenue Code Section 7345
- Reports from the 2019 Annual Meeting of the California Tax Bar and California Tax Policy Conference
- Bar Business
- Visiting the Committees
- Bar Business
- Minutes from the 2017 Meeting of Eagle Lodge West
- Taxation Section 2015-2016 Leadership Directory
- Understanding Intangible Assets and Real Estate: a Response to the Iaao Committee's Guide
- A Proposal to Increase California School District Autonomy and Funding Through Parcel and Mello-roos Tax Reforms
- 2018-2019 California Real Property Journal Editorial Board
- Masthead
- Non-taxable Crowdfunding—amending Reporting Requirements to Reflect Social Changes
- Contents
- Masthead
- Taxation Section 2013-2014 Leadership Directory
- Table of Contents
- Contents
- Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor Is Treated as the Owner of Trust Income
- Masthead
- Honorable Marshall Whitley (ret.) Honored With the 2016 Joanne M. Garvey Award
- Adverse Enough to Be a Nongrantor Trust
- Bar Business Taxation Section Overview
- Solidifying the Exclusion for Cancellation of Indebtedness Income Related to Home Loan Reductions: a Petition to Make Permanent Irc Section 108(a)(1)(e), ,
- Message from the Chair
- Message from the Chair
- Table of Contents
- The Modification and Compromise of Restitution Orders in Criminal Tax Cases
- Table of Contents
- Visiting the Committees
- Visiting the Committees
- Message from the Chair
- High Liability
- When Will Modifications of a By-pass Trust Be Respected for Basis Step-up?
- Bitcoin: Property or Currency?
- Taxation Section 2016-2017 Leadership Directory
- Section Officers & Editorial Board
- Masthead
- 2018 Meeting Eagle Lodge West
- Taxation Section 2017—2018 Leadership Directory
- Symmetrical Treatment of U.s. Individual Shareholders Investing in Controlled Foreign Corporations: Proposed Amendment to Irc § 962(d)
- 2017 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
- Proposed Guidance Under Internal Revenue Code Section 707 Relating to Disguised Sales of Property
- Minutes from the 2016 Meeting of Eagle Lodge West
- A Proposal to Address the Improper and Unreasonable Fees Imposed by California Counties on Taxpayers When Exercising Their Rights to Appeal Assessed Property Taxes
- Message from the Vice-chair
- Proposal for Statutory and Regulatory Change: Modifiying an Assignment of Tax Credits After Subsequent Adjustments to the Assignee's Tax Liability
- A Look at the Procedures Governing California Office of Tax Appeals Proceedings
- Beating Taxes When Selling Your Business: What Benjamin Franklin Didn't Know Can Help You
- The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.s. Persons (part 1 of 2)
- Visiting the Committees
- Section Officers & Editorial Board
- Tax Business
- Message from the Chair