Contents

• Publication year: 2019

Contents

Message from the Chair..................................................................................................................2

Using and Abusing Charitable LLCs..............................................................................................4
By Justin T. Miller

Clarifying Subpart F and PFIC Income Inclusion upon Renunciation of U.S. Citizenship (IRC §§ 877A(g), 951, 965, 1291)...................................................................... 15
By Marsha-laine Dungog, Roy Berg and Liguo Cooper Xu

Most Recent IRS Due Diligence Regulations Under IRC § 6695(g) Continue to Pose Unique Challenges That Could Undermine Its Very Purpose..............................................26
By Kevan P. McLaughlin

The 2018 Sacramento Delegation.................................................................................................33

Tax Business.................................................................................................................................35

California Tax Lawyer Style...