California Tax Lawyer (CLA)
- Tax Business Taxation Section Overview
- Message from the Chair
- Request for Guidance Regarding the Relevancy Requirement of the Check-the-box Regulations
- Separation of the Sections from the State Bar
- Message from the Chair
- Visiting the Committees
- Proposed Revision of the Income Tax "grantor Trust Rules"and Corresponding Provisions of the Estate and Gift Tax Rules
- When Should a Trust Be Subject to State Income Tax in California?
- Taxation Section 2014-2015 Leadership Directory
- Toast to Women in Tax
- V. Judson Klein Award Acceptance Speech
- Valerie Dickerson Honored With the 2017 Benjamin F. Miller Award
- Message from the Chair
- Taxation Section 2017-2018 Leadership Directory
- Message from the Chair
- Message from the Chair
- 2021 Benjamin F. Miller Award Acceptance Speech
- Discussion of Common Tax Audit Issues Affecting California Corporate Taxpayers
- A Proposal to Address the Improper and Unreasonable Fees Imposed by California Counties on Taxpayers When Exercising Their Rights to Appeal Assessed Property Taxes
- Taxation Section 2015-2016 Leadership Directory
- Removing Intangible Assets from a Property Tax Assessment: the "rushmore Method" Really Has Been Rejected in California
- 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
- Irs Rank and Church Tax Inquiries: an Analysis of Proposed Treasury Regulations Under Internal Revenue Code Section 7611
- Bar Business Taxation Section Overview
- Minutes from the 2017 Meeting of Eagle Lodge West
- A Proposal to Increase California School District Autonomy and Funding Through Parcel and Mello-roos Tax Reforms
- Non-taxable Crowdfunding—amending Reporting Requirements to Reflect Social Changes
- 2018 Toast to Women in Tax
- Masthead
- Contents
- 2018-2019 California Real Property Journal Editorial Board
- Masthead
- Understanding Intangible Assets and Real Estate: a Response to the Iaao Committee's Guide
- Taxation Section 2015-2016 Leadership Directory
- 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
- Message from the Immediate Past Chair
- 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference Sponsor Guide
- Taxation Section 2019-2020 Leadership Directory
- Masthead
- Order Out of Chaos ̶ making [the Other Half Of] California's Trust Taxation System Work
- Advocating for the Canadian Registered Education Savings Plan and Registered Disability Savings Plan to Be Exempt from Annual Foreign Trust Reporting Requirements (irc Sections 6048, 6677)
- Editor's Note
- Proposal to Provide for Automatic Conformity to Federal Legislative Changes to Income Tax Accounting Methods
- Bad Moon Rising? Proposed Section 2704 Regulations
- Order Out of Chaos ̶ making [half Of] California's Trust Taxation System Work
- Taxation Section 2019-2020 Leadership Directory
- The Section 199a Deduction: Concepts & Examples
- Are Corporate Investors Doing Business in California if They Invest in California Llcs? a Look at Swart
- 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
- Message from the Chair
- California Tax Lawyer Style Manual
- Table of Contents
- Ascing for Credit: a Proposal for California to Adopt the Federal Alternative Simplified Credit
- Message from the Chair
- A Proposal for Modifying the 36-month Rule Imposed by Treasury Regulation Section 1.6050p-1(b)(2)(ii)(h)
- Message from the Chair
- Tax Bar Business
- 2023 Dc Delegation and Supreme Court Bar Swearing-in Ceremony
- Contents
- Toast to Women in Tax
- Two Easy Fixes That Could Expand Eligibility for § 6015 Relief from Joint & Several Liability (even While Retaining Current Rigorous Qualification Vetting)
- Cryptocurrency Tax Update: Irs Offers New Cryptic Guidance
- 2016 Sacramento Delegation
- Taxation Section 2019-2020 Leadership Directory
- 2018 Meeting Eagle Lodge West
- Tax Business
- Clarifying Subpart F and Pfic Income Inclusion Upon Renunciation of U.s. Citizenship (irc §§ 877a(g), 951, 965, 1291)
- Masthead
- Contents
- When Will Modifications of a By-pass Trust Be Respected for Basis Step-up?
- Tax Treatment of Undocumented Immigrants in California
- 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
- Masthead
- Masthead
- Taxation Section 2020-2021 Leadership Directory
- Proposal to Amend Treasury Regulation Section 301.6303-1 to Conform to Internal Revenue Code Section 6303 and Relevant Court Decisions
- An Inquiry Into the Factors Aiding Clemency for Foreign Corporations Requesting Protective Tax Return Filing Deadline Waivers
- Advisors and Liaisons
- Visiting the Committees
- Visiting the Committees
- Symmetrical Treatment of U.s. Individual Shareholders Investing in Controlled Foreign Corporations: Proposed Amendment to Irc § 962(d)
- Masthead
- An Overview of the Gig Economy
- Minutes from the 2016 Meeting of Eagle Lodge West
- Masthead
- Charles Moll Honored With the 2016 Benjamin F. Miller Award
- Dual-purpose Communications Should Not Be Treated as Dueling Purposes
- Message from the California Real Property Journal Editor-in-chief
- Tax Business Taxation Section Overview
- The Roots and Fruits of Section 6039g
- Visiting the Committees
- Visiting the Committees
- Visiting the Committees
- Masthead
- 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
- Contents
- The 2018 Sacramento Delegation
- Visiting the Committees
- Taxation Section 2016-2017 Leadership Directory
- Masthead
- California Source Net Operating Losses:
- Bar Business
- Table of Contents
- Taxation Section 2014-2015 Leadership Directory
- Between a Rock and a Hard Fork: the Tax Implications of Cryptocurrency
- Bar Business Taxation Section Overview
- Visiting the Committees
- Section Officers & Editorial Board
- Tax Lawyers Be Aware of New Ethical Rules Governing Law Practice in California
- Masthead
- Table of Contents
- Bar Business
- Message from the Vice-chair
- Information Letter Notice 2013-0036 and Why California's Anti-deficiency Statues Convert Recourse Debt to Nonrecourse Debt
- Tax Business
- Visiting the Committees
- Pro Bono
- Gap Between Tax and Sanctions Law Blocks Lifesaving Aid
- California's Cap-and-trade Bill Enhances Existing Tax Incentive
- Contents
- Section Officers & Editorial Board
- 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
- Making Z Connection: Changes the Internal Revenue Service Should Implement to Reach Generation Z
- Proposed Guidance Under Internal Revenue Code Section 707 Relating to Disguised Sales of Property
- Using a "formula" General Power of Apportionment to Resolve Income Tax Basis "step Up" Issues in the Age of Portability and a Request for Clarification Regarding Revenue Procedure 2001-38
- Taxation Section 2015-2016 Leadership Directory
- A Review of 2016 California Tax Law Legislation
- Message from the Chair
- A Toast to Women in Tax
- Visiting the Committees
- Tax Business
- Bar Business
- Contents
- A Proposal for First-time Abatement of Timeliness Penalties,
- 2018-2019 California Taxation Editorial Board
- Bringing Back the Buffer: a Proposal to Amend Crtc Section 18604(a) to Provide a Seven-month Filing Extension to Corporate Taxpayers
- Taxation Section 2017—2018 Leadership Directory
- Masthead
- 2014 Annual Meeting of the California Tax Bar and California Tax Policy Conference Report
- 2019-2020 Executive Committee of the Taxation Section
- Visiting the Committees
- In California We Trust: a Sensible Expansion of the Voluntary Disclosure Program
- Tax Business
- 2018-2019 Executive Committee of the Real Property Law Section
- Bar Business
- Taxation Section 2013-2014 Leadership Directory
- The 2016 Joanne M. Garvey Award Acceptance Speech
- Table of Contents
- Contents
- Honorable Marshall Whitley (ret.) Honored With the 2016 Joanne M. Garvey Award
- Adverse Enough to Be a Nongrantor Trust
- Minutes from the 2014 Meeting of Eagle Lodge West, April 25-26, 2014
- Bar Business Taxation Section Overview
- 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
- 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
- Nathan Hochman Honored With the 2016 v. Judson Klein Award
- Message from the Chair
- A Look at the Procedures Governing California Office of Tax Appeals Proceedings
- Masthead
- Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor Is Treated as the Owner of Trust Income
- Message from the Chair
- Beating Taxes When Selling Your Business: What Benjamin Franklin Didn't Know Can Help You
- Message from the Chair
- 2021 Washington D.c. Delegation
- Thank You 2022-2023 Section Leaders
- Key U.s. Tax Considerations for Eb-5 (and Other) Visa Applicants
- Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse's Unused (unified Gift/estate Tax) Exemption ("dsue") and Proposed Solutions to Those Problems
- 2015 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
- Visiting the Committees
- Contents
- Legislative Proposal for Infusing Guaranteed Fairness in Tax Administration by Allowing Partial Prepayment Judicial Review of Ftb-proposed Personal Income and Franchise Tax Deficiencies
- Justin T. Miller Honored With the 2017 v. Judson Klein Award
- Visiting the Committees
- Table of Contents
- Visiting the Committees
- The United States Income Tax Treatment of Australian Superannuation Funds Owned by U.s. Persons (part 2 of 2)
- Visiting the Committees
- Masthead
- A Proposal Regarding the California Taxation of Non-california Resident Trusts and Their Beneficiaries
- Message from the Chair
- Message from the Chair
- Visiting the Committees
- Visiting the Committees
- Clarifying That an Integral Analysis Is Not Required for Storage Devices to Be a Part of Solar Energy Property Under Regulation Section 1.48-9(d)(3), Through Irs Published Guidance
- Taxation Section 2018-2019 Leadership Directory
- 2020 Annual Meeting of the California Tax Bar & California Tax Policy Conference Report
- U.s. Tax Reform: International Provisions
- A Request for Guidance and Relief from the Timely Reporting Requirement of Section 1.482-1(a)(3) of the Internal Revenue Regulations
- Bar Business Taxation Section Overview
- Are 1031 Drop & Swap Real Estate Exchanges in Jeopardy in California?
- Perfecting the Informal Refund Claim (no Malpractice, Please)
- Message from the Chair
- Message from the Chair
- Using and Abusing Charitable Llcs
- Achieving Consistency: Unifying the Change in Ownership and Change in Control Filing Deadline for Decedents' Estates and Trusts